Archival Research Method

Quinn Thomas Swanquist, Georgia State University

Nathan Newton, University of Missouri-Columbia

Roger Simnett, UNSW Australia

Angie M Abdel Zaher, American University Cairo

Are External Auditors Concerned about Cyber Incidents? Evidence from Audit Fees - He Li, Rutgers Business School; Won Gyun No, Rutgers, The State University of New Jersey; Jefim Boritz, University of Waterloo

Do External Auditors Respond to Tax Risk? Evidence from Audit Fees and Auditor-Provided Tax Services - John L Abernathy, Kennesaw State University; Eric T Rapley, Colorado State University; James Stekelberg, University of Arizona-Tucson

A Cross-National Investigation of Auditors’ Professional Skepticism: The Role of Informal Institutions - Olof Bik, Nyenrode Business Universiteit; Reggy Hooghiemstra, University of Groningen