Audit Negotiations: The Effect of Communicating Involvement of the Professional Practice Department and Auditor-Type on Negotiated Outcomes - Carolyn MacTavish, Wilfrid Laurier University

A Case for Mandatory Audit Firm Rotation? An Examination of Bargaining Power during the Terminal Year of the Auditor/Client Relationship - Jagadison K Aier, George Mason University; Keith Jones, George Mason University; Joseph H Schroeder, Indiana University Bloomington

Auditors’ and Clients’ Bargaining Power in Light of the Current Debate on Audit Market Regulation - Nicole V.S. Ratzinger-Sakel, Universitat Ulm; Annette G. Koehler, University Duisburg Essen

Auditors' Expertise and Social Capital - Pietro Andrea Bianchi, IE University; Marco Trombetta, Instituto De Empresa

Mindfulness as an Audit Tool: A Conceptual View and Advocacy for a Better Auditor Mind - Yu-Tzu Chang, University of Kentucky; Dan Stone, University of Kentucky

Auditors and Corporate Governance: A Qualitative Study in Polish Public Companies - Dorota Dobija, Kozminski University; Iwona Cieślak, Kozminski University

Games, Gadgets, and Other Goods’ Discount Coupon: An Ethics Case - Magdy S Farag, California State Polytechnic University, Pomona

Credit Ratings and the Auditor's Going-Concern Opinion Decision - Nadine Funcke, University Maastricht

Institutional Flight and Market Responses to Going Concern Audit Reports - Steve Kaplan, Arizona State University; Michael Mowchan, Arizona State University; Eric Weisbrod, University of Miami

Going-Concern Opinions, Corporate Control, Executive Compensation and Management Turnover - Bill Francis, Rensselaer Polytechnic Institute; Ning Ren, Rensselaer Polytechnic Institute; Yinghong Zhang, Rensselaer Polytechnic Institute; Yun Zhu, Rensselaer Polytechnic Institute

Auditing Financially Distressed Firms: Evidence from Germany - Joerg R. Werner, Frankfurt School of Finance & Management; Hanno Dachwitz, Frankfurt School of Finance & Management

The Effect of IT on Tax-Related Material Weaknesses and Tax Planning - Sabrina Chi, University of Arkansas; Jaclyn Prentice, University of Arkansas; Vernon J Richardson, University of Arkansas

Do Client Firms’ IT Asset Portfolios Increase Audit Risks? - Shipeng Han, The University of Memphis; Zabihollah Rezaee, The University of Memphis; Joseph H. Zhang, The University of Memphis

External Auditors’ Involvement in the Internal Audit Function Work Plan and Subsequent Reliance Before and After a Negative Audit Discovery - Lawrence Chui, University of St Thomas - Minneapolis; Kasey A Martin, Texas State University - San Marcos; Renee Olvera, Texas Christian University; Byron John Pike, Minnesota State University - Mankato

An Empirical Study of Chief Audit Executive Turnover: Evidence from Taiwanese Public Companies - Rajiv D Banker, Temple University; Fang-Chun Liu, Stevens Institute of Technology; Chin-Shyh Ou, National Chung Cheng University

Potential Outcomes of Mandatory Audit Firm Rotation in the US Audit Market - Han-Up Park, Temple University

How Steep is the Audit Learning Curve? Evidence on the Effects of the Timing of Auditor Changes on Audit Quality - Timothy Andrew Seidel, University of Arkansas; Linda Ann Myers, University of Arkansas; Cory Alan Cassell, University of Arkansas; James C Hansen, Weber State University

The Relationship between SEC Comment Letters and Subsequent Auditor Change - Jason E MacGregor, Baylor University; David N Hurtt, Baylor University; Jane Baldwin, Baylor University

Market Segmentation and Premium Pricing in the Post-Sarbanes-Oxley Market for Audit Services - Alexey Lyubimov, Concordia University

Auditing Related Party Transactions: Evidence from Audit Fees and Audit Opinions - Junxiong Fang, Fudan University; Yinqi Zhang, American University; Yuping Zhao, University of Houston

Problem Directors and Audit Fees - Md. Borhan Uddin Bhuiyan, Massey University - Auckland; Ahsan Habib, Auckland University of Technology; Asheq R Rahman, Massey University

The Audit Committee Oversight Process of the External Audit: Auditor Selection and Monitoring - Caren Schelleman, Maastricht University; Ann Vanstraelen, Universiteit Maastricht; Rogier Deumes, Maastricht University; Heidi Vander Bauwhede, Universiteit Gent

Do Jurors Perceive a Differential Audit Quality Based on the Auditor’s Decision Justification Method? - Erik S. Boyle, The University of Utah

Leveraging Strategies in the Post-SOX Era: Audit Revenue and Restatement Effects - Barbara Murray Grein, Drexel University; Anna M Cianci, Wake Forest University

The Impact of Large Accelerated Filers’ Requirements on Audit Report Lags - Magdy S Farag, California State Polytechnic University, Pomona

Do Both SOX 404 and AS5 Reduce ICFR Disclosure Errors? - Hsien-Lian Chiu, National Chengchi University; Ling-Tai Lynette Chou, National Chengchi University

The Value of a Material Weakness Remediation Audit in the Context of Auditing Standard No. 4 - Sanaz Aghazadeh, Lehigh University; Marietta Peytcheva, Lehigh University

Auditor Attributes and Timely Reporting of SOX 404 Material Control Weaknesses - Nader Wans, Memorial University of Newfoundland; Divya Anantharaman, Rutgers, The State University of New Jersey, Newark

Mandatory Internal Control Auditing and Financial Restatements—Evidence from Chinese-SOX - Liyan Wang, Peking University; QIAN XU, Peking University; Jianguang Zeng, Southwestern University of Finance and Economics

Disclosing Material Weakness in Internal Controls: Does the Gender of the CFO and Audit Committee Members Matter? - Yun-Chia Yan, The University of Texas at Brownsville; Robert James Parker, University of New Orleans; Hua-Wei Huang, National Cheng Kung University; Mai Dao, The University of Toledo

Primitive Audit Inputs and Audit Quality: An Empirical Analysis of PCAOB Partner and Staff Counts - Steve Buchheit, Texas Tech University; William L Buslepp, Texas Tech University

Firm Type, Scope of Services, and Financial Reporting Reliability: Evidence From Non-Big 4 CPA Firms - Reginald Wilson, Southern University

Auditors and Disclosure Quality: The Case of Major Customer Disclosures - Kenneth J Reichelt, Louisiana State University; John Daniel Eshleman, Louisiana State University; Joseph Legoria, Louisiana State University

Why Do Restatements Decrease in a Clawback Environment? An Investigation into Financial Reporting Executives’ Decision-Making during the Restatement Process - Jonathan Pyzoha, Case Western Reserve University

Situational Professional Skepticism and Non-Diagnostic Interpersonal Affect: Experimental Evidence - Cardamine Carmen Olsen, Norwegian School of Economics

Witnessing Your Own Cognitive Bias: A Compendium of Classroom Exercises - Rebecca Fay, East Carolina University; Norma Ramirez Montague, Wake Forest University

Effect of Financial Crisis on Auditor Conservatism - Yun-Chia Yan, The University of Texas at Brownsville; Joseph D Beams, University of New Orleans

An Examination of SOX 404(b) Exemption Effects on Auditor Changes for Non-Accelerated Filers - Benjamin Hoffman, Kent State University; Albert L. Nagy, John Carroll University

Accounting Outsourcing and Audit Lag - Charles P Cullinan, Bryant University; Xiaochuan Zheng, Bryant University

How Do Audit Internships Influence the Commitment and Turnover Intentions of Public Accounting New-Hires? - Joleen Kremin, Texas Tech University; Matthew T Hart, Texas Tech University; William R Pasewark, Texas Tech University

Profit Sharing and Performance Incentives in Auditing Partnerships - Paul J Coram, The University of Melbourne

Audit Quality and Specialist Tenure - Jennifer J Gaver, The University of Georgia; Steve Utke, The University of Georgia

What Factors Influence the Internal Audit Function and Its Role in Corporate Governance? - Marc Eulerich, University Duisburg-Essen; Sarah Zipfel, University Duisburg-Essen

An Examination of the Relationship between Managerial Ability and Audit Fees - Ryan Seay, The University of Mississippi; W. Mark Wilder, The University of Mississippi

CEO Turnover and Audit Pricing - Yun-Chia Yan, The University of Texas at Brownsville; Robert James Parker, University of New Orleans; Hua-Wei Huang, National Cheng Kung University; Yi-Hung Lin, National Cheng Kung University

Auditor Selection and Audit Pricing in Mergers and Acquisitions - Ning Zhang, Duke University; Nan Zhou, Binghamton University, SUNY

Determinants of Section 404 Fees Paid to the External Auditor - Lawrence Abbott, University of Wisconsin–Milwaukee; Susan Parker, Santa Clara University; Gary Peters, University of Arkansas; Theresa Presley, Kansas State University

Auditors' Influence on Transfers of Fair-Valued Instruments Into and Out of Level 3 Classification - Mark Kohlbeck, Florida Atlantic University; Thomas Joseph Smith, University of South Florida; Adrian Valencia, Florida Gulf Coast University

Overlapping Internal Control Regulation in the Banking Industry: A Study of SOX in the Post-FDICIA Era - Jayanthi Krishnan, Temple University; Sophie Li Liang, Temple University

Evidence of Indirect Effects of Mentoring on Accountants' Job Performamce and Turnover Intentions - Timothy J Fogarty, Case Western Reserve University; Alan Reinstein, Wayne State University; Rebekah Annette Heath, Middle Tennessee State University; David H Sinason, Northern Illinois University

Examining How Auditing Text Books Cover the AICPA’S Conceptual Framework for Ethics - Martin A Leibowitz, Yeshiva University; Alan Reinstein, Wayne State University

Audit Reviewers’ Inventory Write-Down Recommendations: Effects of Client and Subordinate Competence - Mohammad J Abdolmohammadi, Bentley University; Nathan Hatch Cannon, Texas State University; Alan Reinstein, Wayne State University

Religion and Fences: A Look to the Past for a Solution Now - Alan Reinstein, Wayne State University; Eileen Z Taylor, North Carolina State University

Using Fuzzy Set Theory to Help Resolve Governmental Hospitals’ Health Care Decision Conflicts - Alan Reinstein, Wayne State University; Mohamed Bayou, University of Michigan-Dearborn; Xinyu Du, Igate Patni Americas

How Does Industry Clustering Impact the Audit market? - Neal Andrew Vanden Berg, Temple University

Auditor Salaries and Client Audit Fees: A Location Based Analysis - Neal Andrew Vanden Berg, Temple University

Trends in the Market for Audit Services: Big-4 "Cherry Picking" or Non- Big-4 Market Power? - Hua Xin, Rutgers, The State University of New Jersey, Newark; Bharat Sarath, Rutgers, The State University of New Jersey, Newark

Religiosity, Financial Reporting, and Audit Fees - Hua Xin, Rutgers, The State University of New Jersey, Newark; Bikki Jaggi, Rutgers, The State University of New Jersey, Newark

The Client’s View of Auditor Skepticism: Surveys of Client-Auditor Dyads in Germany - Ewald Aschauer, Vienna University of Economics and Business; Carol Springer Sargent, Macon State College

Evaluating the Intentionality of Identified Misstatements: How Perspective Can Help Auditors in Distinguishing Errors from Fraud - Erin L Hamilton, University of Nevada, Las Vegas

Why Are Auditors Blamed When an Accounting Fraud Is Unveiled? Experimental Evidence - Emna Ben Saad, ISCCB University of Tunis Carthage; Florian Hoos, HEC Paris; Cedric Lesage, HEC Paris