An Analysis of the Costs and Benefits of Auditor Attestation of Internal Control over Financial Reporting - Hongmei Jia, Louisiana Tech University

An Exploration of the Choice to Voluntarily Comply with SOX Section 404(b) - Jason E. MacGregor, Baylor University; David N. Hurtt, Baylor University; Alan I. Blankley, The University of North Carolina at Charlotte

Do Material Weakness Disclosures Reduce Information Asymmetry in Mergers and Acquisitions? - Michael Jordan Mowchan, Arizona State University

Fair Value Measurements and Material Weaknesses: A Root Cause Analysis - Nathan Hatch Cannon, Texas State University - San Marcos; Brant Erich Christensen, Texas A&M University; Thomas C. Omer, University of Nebraska–Lincoln; David A. Wood, Brigham Young University

Auditor Leadership in Joint Audit and Audit Quality - Andrei Filip, Essec Business School; Gerald Lobo, University of Houston; Thomas Jeanjean, Essec Business School; Luc J. Paugam, Essec Business School

Auditor-Client Distance: Determinants and Implications for Audit Quality - Wasinee Thammasiri, University of the Thai Chamber of Commerce

Joint Audit, Audit Market Structure, and Social Welfare - Qiang Guo, Universitat Mannheim; Christopher Koch, University of Mainz; Aiyong Zhu, University of Mannheim

Supply of Metro Area Audit Providers and Audit Market Outcomes - Michael Ettredge, The University of Kansas; Matthew Sherwood, The University of Kansas; Lili Sun, University of North Texas

Consequences of Voluntary Audit Committee Adoption by Nonprofit Organizations - Randal J. Elder, Syracuse University; Nancy Chun Feng, Suffolk University; Daniel Gordon Neely, University of Wisconsin–Milwaukee

Determinants of Internal Audit Quality Post Sarbanes Oxley Act of 2002 - Steven DeSimone, Bentley University; Mohammad J. Abdolmohammadi, Bentley University

How Does the Method the Board of Directors Uses to Increase Board Independence Influence External Monitoring? - Christine Porter, The University of Kansas; Matthew Sherwood, The University of Kansas

Is Corporate Social Responsibility Priced? Evidence from Audit Pricing - Li Zheng Brooks, Washington State University; Jacquelyn Sue Moffitt, Louisiana State University

Audit Pricing and Non-Audit Services in the German Private Client Segment—The Impact of the Credence Nature of Auditing - Nicole V.S. Ratzinger-Sakel, Universität Ulm; Martin W. Schönberger, Ulm University, Institute of Accounting and Auditing

Do Auditors Distinguish Management Ability, Compensation, and Power? - Elaine G. Mauldin, University of Missouri; Anne Albrecht, University of Missouri

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

The Impact of Mandatory Audit Fee Disclosure on Price Competition in the Audit Market - Liesbeth Averhals, KU Leuven; Tom Van Caneghem, KU Leuven; Marleen Willekens, KU Leuven

Auditor Search Periods as a Signal of Engagement Risk - Hakjoon Song, The University of Akron; Vivek Mande, California State University, Fullerton; Myungsoo Son, California State University, Fullerton

Can Auditor Responses Mitigate Unfavorable PCAOB Inspections? - William L. Buslepp, Texas Tech University; Matthew Adam Notbohm, University of North Dakota

Economic Consequences of PCAOB Inspections: Impact on Information Asymmetry over Time - Ann Vanstraelen, Universiteit Maastricht; Patrick Vorst, Universiteit Maastricht; Lei Zou, Universiteit Maastricht

Market Reaction to Deteriorating Auditor-Client Relationships - Dong Li, Louisiana State University

PCAOB Inspection Reports and Shareholder Ratification of the Auditor - Hakjoon Song, The University of Akron; Myungsoo Son, California State University, Fullerton

Audit Quality Differentiation between International Audit Firm Networks - Sanne Janssen, University of Antwerp; Kris Hardies, Universiteit Antwerpen

Business Group Importance and Audit Quality - Chunfei Wang, Central University of Finance & Economics; Lina Wu, Peking University; Jian Zhou, University of Hawaii at Manoa

Does the Presence of Highly Compensated General Counsel Affect Audit Quality and Audit Outcomes? - Stephanie Antionette Hairston, Georgia Southern University; Ji Woo Ryou, The University of Memphis

Do Social Biases Impede Auditor Reliance on Specialists? Toward a Theory of Social Similarity - Rina Limor, Hofstra University

Auditor Choice, Cost of Debt, Earnings Management in Private Firms - Tatiana Mazza, Louisiana State University

Does Auditor Quality Constrain Corporate Tax Avoidance? Some International Evidence - Kiridaran Kanagaretnam, York University; Kiat Bee Jimmy Lee, Singapore Management University; Chee Yeow Lim, Singapore Management University; Gerald Lobo, University of Houston

Securities Trading Damages and the Going Concern Modified Audit Report - Nathan R. Berglund, Oklahoma State University; Mollie Mathis, Oklahoma State University

Auditor Specialization and Competitive Pressure in the Banking Industry: Effects on Audit Pricing and Bank Financial Statement Quality - Ines Simac, KU Leuven; Marleen Willekens, KU Leuven

Banking Audit Expertise and Quarter-End Repo Borrowings - John Zhang, The University of Edinburgh

Client Competition, Auditor Specialization, and Audit Quality - Elizabeth Schwartzhoff, Louisiana State University

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

The Impact of Client’s Information Technology Capabilities on Audit Efficiency - Benjamin Hoffman, Kent State University; R. Drew Sellers, Kent State University

Audit Quality Indicators: Experience Level and Firm Size Differences in Perception - Veena L. Brown, University of Wisconsin–Milwaukee; Jodi Lynn Gissel McDowell, Marquette University

Auditor Communication of Material Imprecision and Non-Professional Investors’ Judgments - Jeremy Griffin, University of Notre Dame; Sean Dennis, University of Wisconsin–Madison; Karla Johnstone, University of Wisconsin–Madison

Auditor Sensitivity to Real Earnings Management: An Experimental Investigation - Benjamin Commerford, The University of Alabama; Dana R. Hermanson, Kennesaw State University; Richard W. Houston, The University of Alabama; Michael Francis Peters, Villanova University

Examining the Impact of Industry Norms on Management Perceptions of Audit Quality under Ambiguous Accounting Guidance - Erik S. Boyle, The University of Utah

Non-Professional Investor Perceptions of Stealth Restatements and Qualitative Materiality: An Experimental Perspective - Thomas Joseph Smith, Florida Atlantic University - Boca; Lisa M. Victoravich, University of Denver

The Effect of Mindset, Metaphor, and Expertise Prompts on Finding Contradictory Audit Evidence - Carol Springer Sargent, Middle Georgia State College; Carol C. Bishop, Georgia Southwestern State University

Regulatory Oversight and Audits in Capital Markets - Minlei Ye, University of Toronto; Dan A. Simunic, The University of British Columbia

The Effects of Auditor Rotation and Client Importance on Lenders' Perceptions of Auditor Independence, Financial Statement Reliability, and Loan Decisions - Kayla Denise Booker, Jackson State University

Signaling in Debt Contracting via Voluntary Verification of Timely Information - Sebastian Kronenberger, University of Texas

Measuring Auditor Orientation and Its Impact on Judgment - Robert E. Pinsker, Florida Atlantic University - Boca; Ferdy van Beest, Nyenrode Business University

Multi-Disciplinary Teams and Biased Evidence Processing: Implications from the Greenhouse Gas Emissions Assurance Setting - Sarah Yeonjeung Kim, UNSW Australia; Wendy Green, UNSW Australia; Karla Johnstone, University of Wisconsin–Madison

The Effects of Conflicting Messages on Audit Accuracy and Efficiency - Rebecca B. Martin, McNeese State University; William W. Stammerjohan, Louisiana Tech University; Andrea R. Drake, Louisiana Tech University

The Influence of Professional Identity and Outcome Knowledge on Professional Judgment - Anna J. Johnson, Bradley University; Julia L. Higgs, Florida Atlantic University - Boca; Karen L. Hooks, Florida Atlantic University - Boca

An Analysis of Professionals' Declining Response Rates to Studies Published in Auditing: A Journal of Practice & Theory - Charles D. Bailey, The University of Memphis; Porschia Nkansa, The University of Memphis

The Effects of Critical Audit Matter Paragraphs and Accounting Standard Precision on Auditor Liability - Christine Gimbar, Virginia Polytechnic Institute and State University; Thomas Bowe Hansen, Virginia Polytechnic Institute and State University; Michael Edward Ozlanski, University of New Hampshire

Why Are Auditors Blamed When Something Goes Wrong? Experimental Evidence - Emna Ben Saad, ISCCB University of Tunis Carthage; Florian Hoos, HEC Paris; Cedric Lesage, HEC Paris

Examining the Current Legal Environment Facing the Public Accounting Profession: - Alan Reinstein, Wayne State University; Carl Pacini, University of South Florida--St. Petersburg; Brian Patrick Green, University of Michigan-Dearborn

Contrast Effects and Auditor Sensitivity to the Strategic Risk of Fraud - Dereck D. Barr, University of Wisconsin–Madison; Kendall O. Bowlin, The University of Mississippi

The Influence of Collective Intelligence Factor on the Fraud Brainstorming Effectiveness of Traditional and Virtual Audit Groups - Allen Hartt, Bentley University

Contiuous Auditing Between Theory and Practice—A Review of Continuous Auditing in the Context of the IAF- - Marc Eulerich, Universität Duisburg-Essen; Artur Kalinichenko, University of Duisburg-Essen

The Organization of the Internal Audit Function and Its Relationship to other Governance Players - Marc Eulerich, Universität Duisburg-Essen; Jochen C. Theis, Universität Duisburg-Essen

Control Yourself! The Impact of Self-Control on Auditors' Ability to Practice Professional Skepticism - Joleen Kremin, Portland State University

Current Levels of Professional Skepticism: An Extension of Hurtt (2010) - Joel Pike, University of Northern Iowa; Gerald Smith, University of Northern Iowa

Mindfulness and Audit Practice: Toward a Better Auditor Brain - Yu-Tzu Chang, University of Kentucky; Dan Stone, University of Kentucky

More Skeptical Judgments and Choices with Female Auditors than with Male Auditors - Cardamine Carmen Olsen, Norwegian School of Economics

The Impact of Professional Skepticism on the Likelihood of Blowing the Whistle under Different Retaliation Conditions - Rafik Z. Elias, California State University, Los Angeles; Magdy S. Farag, California State Polytechnic University, Pomona

Knowledge Transfer Influencing Skepticism in Audit Engagement Planning - Waymond Rodgers, University of Texas at El Paso; Grace Mubako, University of Texas at El Paso; Laura Hall, University of Texas, El Paso

Private Auditing Standard Setting and the Economic Cycle - Colleen M. Boland, University of Wisconsin–Milwaukee

Tale of Two Professions: The Impact of Sarbanes-Oxley Act and Global Economic Crisis on Public Accounting and Law Firms’ Revenue Generation - Keval U. Amin, Temple University; Rajiv D. Banker, Temple University; Jagan Krishnan, Temple University; Eunyoung Whang, The University of Texas–Pan American

What Does “Say on Pay” Say about Audit Risk? - Terry Grant, University of South Alabama; Jasmine Bordere, The University of Alabama; Conrad Ciccotello, Georgia State University