Experimental - Behavioral Research Method

Kelsey R. Brasel, Ball State University

Audit Risk versus Negotiating Leverage and Accountability: The Effects of Audit Committee Quality on Auditor Conservatism - Marcus M. Doxey, The University of Alabama; Linda McDaniel, University of Kentucky; Robert J. Ramsay, University of Kentucky

Does Auditor Independence Enhance the Effectiveness of Continuous Auditing? - Dereck D. Barr, University of Wisconsin–Madison

A Framework for Analyzing the Potential Role of Big Data in Auditing: A Synthesis of the Literature - Michael G. Alles, Rutgers, The State University of New Jersey, Newark; Glen L. Gray, California State University, Northridge

The Informative Value of the Auditors’ Going-Concern Opinion Incremental to Signals from Other Information Intermediaries - Nadine Funcke, Erasmus University