Archival Research Method

Joseph V Carcello, The University of Tennessee–Knoxville

Internal Control Quality and Restatement-Related Litigation: The Importance of Ttimely Material Weakness Disclosures - Chris E Hogan, Michigan State University; Tamara A Lambert, University of Massachusetts Amherst; Jaime J Schmidt, The University of Texas at Austin

Identifying Unintentional Error in Restatement Disclosures Using Automated Content Analysis - Beverly Louise Hayes, University of Waterloo

State Liability Regimes within the U.S. and Auditor Decision-Making - Divya Anantharaman, Rutgers, The State University of New Jersey, Newark; Nader Wans, Memorial University of Newfoundland

Fairness, Accountability, and the Determination of Audit Failure Due to a Lack of Professional Skepticism - Erin Burrell Nickell, University of Denver