The Effects of Competition on Audit Fees - Jan De Muylder, Vrije Universiteit Brussel; Kris Hardies, Universiteit Antwerpen; Diane Breesch, Vrije Universiteit Brussel

Trends in Audit Fees: Big-4 “Cherry Picking” or Non Big-4 Market Power? - Hua Xin, Rutgers, The State University of New Jersey, Newark

Audit Partner Specialization and Audit Fees: The Case of Andersen Followers - Albert L. Nagy, John Carroll University

Unexpected Fees, Section 302 Reporting, and Prediction of Section 404 Material Weaknesses - Susan M Albring, Syracuse University; Randal J Elder, Syracuse University; Xiaolu Xu, Syracuse University

Individualism and Internal Control Material Weaknesses around the World - Kiridaran Kanagaretnam, McMaster University; Gerald Lobo, University of Houston–Downtown; Jian Zhou, University of Hawaii at Manoa

Managing Risk: The Impact of Internal Control Deficiencies on Auditor Resignations and Fees - Penelope Lee Bagley, Appalachian State University; Tracy Nelson Reed, Appalachian State University; Jack W Dorminey, West Virginia University; Dwayne N McSwain, Appalachian State University

Are Audit Fees Higher for Reverse Merger Firms? Empirical Evidence from U.S. Capital Markets - Yu Chen, Texas A&M International University; Jared Scott Soileau, Louisiana State University

Reverse Mergers and Earnings Quality - Chu Chen, The University of Texas at El Paso; Giorgio Gotti, The University of Texas at El Paso; Kathryn Schumann, James Madison University

Auditor Choices of U.S. Listed Chinese RM, IPO, and ADR Firms - Juan Mao, The University of Kansas

The Use of Asset Log Transformations in Audit Fee Studies: Are there Differences Based on Fair Value Inputs? - Charles P Cullinan, Bryant University; Hui Du, University of Houston–Clear Lake; Xiaochuan Zheng, Bryant University

Is Audit Market Concentration Associated with Audit Pricing and Financial Reporting Quality? Evidence from the Banking Industry - Gopal V. Krishnan, American University; Yinqi Zhang, American University

An Examination of Real Earnings Management and Audit Fees - Adam James Greiner, Florida Atlantic University; Mark Kohlbeck, Florida Atlantic University; Thomas Joseph Smith, Florida Atlantic University

Differential SOX Regulation Regimes and ICFR Disclosure Quality - Hsien-Lian Chiu, National Chengchi University; Ling-Tai Lynette Chou, National Chengchi University

The Market’s Perception of the Regulatory Change from Auditing Standard No. 2 to Auditing Standard No. 5 - Benjamin Hoffman, Kent State University

How Rules-Oriented Are Accounting Standards? - Paul E. Madsen, University of Florida; Devin Williams, University of Florida

Auditor Reputation and Financial Statements Credibility - Wael Aguir, Western Illinois University

The Significance of Annual Restatements in Auditor Litigation, Past, Present, and Future - Ross D Fuerman, Suffolk University

The Effect of Auditor Tenure and Industry Expertise on Classification Shifting - Yun Fan, University of Houston–Downtown; Xiaotao (Kelvin) Liu, Northeastern University

The Effect of Increased Audit Disclosure on Financial Statement Users' Perceptions of Management, Auditors, and Financial Reporting - Marcus Mason Doxey, University of Kentucky

Closing the Gap: Second Tier Auditors, First Tier Quality? - Quinn Thomas Swanquist, The University of Tennessee–Knoxville; Robert Lowell Whited, The University of Tennessee–Knoxville; Jonathan Edward Shipman, The University of Tennessee

Spatial Competition in the Private Client Audit Market - Wieteke Numan, KU Leuven; Marleen Willekens, Katholieke Universiteit Leuven

Business Group Audit and Relative Performance Evaluation - Junxiong Fang, Fudan University; Yinqi Zhang, American University; Yuping Zhao, University of Houston–Downtown

Are Auditors Compromised by Auditing Clients' Major Customers? - Kenneth J Reichelt, Louisiana State University; Hsihui Chang, Drexel University; Hsin-Chi Chen, I-Shou University; Jengfang Chen, National Cheng Kung University

Mandatory Audit Firm Rotation, Audit Fees, and Audit Quality - Silvano Corbella, University of Verona; Cristina Florio, University of Verona; Giorgio Gotti, The University of Texas at El Paso; Stacy Ann Mastrolia, Bucknell University

Audit Firm Industry Specialization and the Value Relevance of Fair Value Hierarchy Information - Charles P Cullinan, Bryant University; Xiaochuan Zheng, Bryant University

Audit Quality: A Cross-National Comparison of Audit Regulatory Regimes - Gary Kleinman, Montclair State University; Beixin Betsy Lin, Montclair State University; Dan Palmon, Rutgers, The State University of New Jersey

Independent Directors and Dividend Payouts in the Post Sarbanes-Oxley Era - Timothy G Coville, St. John's University; Gary Kleinman, Montclair State University

The Relationship between Audit Committee Member Religious University Affiliations and Earnings Management - Jared Scott Soileau, Louisiana State University; Yu Chen, Texas A&M International University

The Relationship between the Internal Audit Function and the Audit Committee—An Empirical Analysis for the One- and Two-Tier-System - Marc Eulerich, Universität Duisburg-Essen; Jochen C. Theis, Universität Duisburg-Essen; Patrick Velte, University of Hamburg

Audit Quality and Analyst Forecast Accuracy - Yi Wu, The Australian National University; Mark Wilson, The Australian National University

Audit Quality and Loan Contract Strictness - Carolyn M Callahan, The University of Memphis; Joseph H. Zhang, The University of Memphis

Does Credit Rating Matter in Audit Fee Determination? - Hsihui Chang, Drexel University; Yanwei Chen, Shanghai Stock Exchange; Jian Zhou, University of Hawaii at Manoa

Investment Efficiency and Audit Effort - Andrey Simonov, Louisiana State University; C.S. Agnes Cheng, Louisiana State University; Kenneth J Reichelt, Louisiana State University; Joseph H. Zhang, The University of Memphis

The Role of Managerial Ability in Auditor Changes: Does Efficiency Matter? - Ryan Seay, University of Mississippi; Tyler Williams, The University of Mississippi

Do Joint Audits Cost More? - Paul Andre, Essec Business School; Géraldine Broye, EM Starsbourg; Christopher Pong, University of Nottingham; Alain Schatt, Université de Neuchâtel

Simply Soups Inc.: A Teaching Case Designed to Integrate the Electronic Confirmation Process into the Financial Statement Auditing Curriculum - Denise Ryan Hanes, Bentley University; Barbara Marie Porco, Fordham University; Jay C. Thibodeau, Bentley University

Fraud Examination Case: Crafty Cash Theft? - Jodi Lynn Gissel McDowell, Marquette University

A Consideration of Forces Surrounding Auditor Independence in Fact: A Literature Synthesis and Review - Bryan Church, Georgia Institute of Technology; James Greg Jenkins, Virginia Tech University; Susan A McCracken, McMaster University; Pamela Barton Roush, University of Central Florida; Jonathan D Stanley, Auburn University

A Decade of Independent Audit Oversight: A Literature Review Study - Mohamed Khaled Amr Eldaly, Anglia Ruskin University; Magdy Gamal Abdel-Kader, Anglia Ruskin University

Three Decades of Major Audit Overseer Reports: Implications for the Audit Profession and Audit Research - Glen L Gray, California State University, Northridge; Nicole V.S. Ratzinger-Sakel, Universitat Ulm; Sung Wook Yoon, California State University, Northridge

The Provision of Non-Audit Services, Independence Threats, and their Impact on Private Investors’ Perceptions of Auditor Independence: An Experimental Study - Reiner Quick, Technische Universität Darmstadt; Bent Warming-Rasmussen, University of Southern Denmark

The Impact of Audit Partner Rotation and Provision of Non-Audit Services on Bank Loan Officers’ Independence-Related Perceptions - Anna Gold, VU University Amsterdam

Has the Mentoring of Accountants Been Oversold: An Empirical Study - Timothy J Fogarty, Case Western Reserve University; Alan Reinstein, Wayne State University; David H Sinason, Northern Illinois University

Auditors’ and Governmental Financial Officers’ Views on Expanding the Sarbanes-Oxley Act to the Government Sector - Alan Reinstein, Wayne State University; Mohammad J Abdolmohammadi, Bentley University; Cathleen L Miller, University of Michigan–Flint

The Benefits and Costs of a Single Audit: Evidence from the Nonprofit Sector - Tammy R Waymire, Northern Illinois University; Thomas Zachary Webb, Mississippi State University

Factors that Influence Perceptions of Greenhouse Gas Assurance Provider Quality - Wendy Green, The University of New South Wales

The Effect of a Fraud Scenario on Auditors’ Risk Assessments and Planning Judgments - James Bierstaker, Villanova University; Denise Ryan Hanes, Bentley University; Jay C. Thibodeau, Bentley University

A Cultural Perspective of Auditor Fraud Detection: The Effects of Guanxi and Mianzi - Arnold Wright, Northeastern University

A Judgment-Framing Explanation for Halo Effects during Auditor Evaluation of Internal Controls - Ed O'Donnell, Southern Illinois University Carbondale; Chanta Nichelle Thomas, Southern Illinois University Carbondale

Professional Skepticism and Auditor Cognitive Performance in a Hypothesis Testing Task - Marietta Peytcheva, Lehigh University

The Case of Delish Pasta: Lack of Auditor Skepticism, Management Biases, and the Slippery Slope - Theresa Presley, Kansas State University

Does Professional Skepticism Lead to Presumptive Doubt in an Audit Task? - Carol Springer Sargent, Middle Georgia State College

Financial Restatements, Auditor Dismissals and Resignations: Auditor-Related Characteristics and Economic Consequences - Ken Y. Chen, National Taiwan University; Randal J Elder, Syracuse University; Sheng-Min Hung, Soochow University

Liability Risk Related to Failed Audits Exhibiting Significant Audit Team Over-Time or Significant Use of Off-Shore Auditors - Barbara Arel, The University of Vermont; Philip M J Reckers, Arizona State University

How Engagement Letter Clauses Affect Overall Risk - Alan Reinstein, Wayne State University; Brian Patrick Green, University of Michigan–Dearborn; Philip Beaulieu, University of Calgary

Key Elements of the Practitioner’s Reporting on Assurance Engagements that Ensure the Adequate Communication of the Level of Assurance Obtained - Jochen C. Theis, Universität Duisburg-Essen

Evolution of Corporate Reporting: From Stand-Alone CSR Reporting to Integrated Reporting - Darrell Brown, Portland State University; R. Scott Marshall, Portland State University; Kathleen Hertz Rupley, Portland State University

Exploring Audit Committee Practices: Oversight of Financial Reporting and External Auditor in an Emerging Economy - Dorota Dobija, Kozminski University