Auditor Industry Expertise, Fee Premium and Audit Quality: An Examination from Audit Team Perspective. - Zilong Song, Wuhan university; Yumiao Yu, Wuhan university; Jun Zhan, CSU Northridge

Do Banks Audited by Specialists Engage in Less Real Activities Management? - Neil L Fargher, Australian National University; Wenxuan Hou, University of Edinburgh; John Ziyang Zhang, University of Liverpool

Determinants and Economic Consequences of Signing Auditor Turnover. - Juan Mao, University of Texas-San Antonio; Baolei Qi, Xi'an Jiaotong University

Gender Representation Among the Partnership at Large CPA Firms: An Examination of Public Filers and Governmental Entities. - Elizabeth D Almer, Portland State University; Kathleen Harris, Washington State University; Julia L Higgs, Florida Atlantic University - Boca; Joseph R. Rakestraw, Florida Atlantic University

Retiring Auditors’ Client Portfolio Decisions and Audit Quality. - Li-Chun Kuo, National Taipei University; Chan-Jane Lin, National Taiwan University

Accounting Firm Office Level Cultural Dynamics: Exploring Differences in Audit Reporting and Quality Following the Implosion of Arthur Andersen. - Timothy J Fogarty, Case Western Reserve University; R. Drew Sellers, Kent State University - Kent; Aleksandra B Zimmerman, Northern Illinois Universtiy

Big 4 Auditor Choice and the 10-K Length. - Nattavut (Simon) Suwanyangyuan, Simon Fraser University

Modeling Type I Going Concern Reporting Errors. - Nathan R Berglund, Mississippi State University

Do Extended Auditors’ Reports Reveal Audit Quality? - A Textual Analysis. - Penny Fanyuan Zhang, ANU; Greg Shailer, Australian National University

The Impact of PCAOB International Registration on Audit Quality and Audit Fees: Evidence from China. - Wuchun Chi, National Chengchi University; Hamilton Elkins, University of Saskatchewan; Gerald Lobo, University of Houston-Houston; Partha Sarathi Mohapatra, California State University-Sacramento

The Valuation, Revenue Management, and Subsequent Financial Restatement of IPO Firms. - Norman Massel, Louisiana State University; Jungeun Park, Louisiana State University; Kenneth J Reichelt, Louisiana State University

Determinants and Consequences of Assurance Purchases in Small U.S. Banks. - Ashley W Douglass, Trinity University

Non-Financial Disclosure, Assurance, and Financial Reporting Quality: Evidence from the European Banking Sector. - Janine Maniora, Technical University of Dortmund; Nadine Georgiou, Technical University of Dortmund

An Empirical Analysis of “Superior” Management Earnings Forecast. - Tina Wang, Univiersity of Houston - Downtown

Costs and Benefits of Audit Committee Interlocking. - Ahmad Hammami, Concordia University; Alexey Lyubimov, Concordia University

Reputation Capital of Directorships and Audit Quality Evidence from the Analysis of Board Centrality and Audit Fees. - Antti Fredriksson, Turku School of Economics; anila kiran, Aalto University; Lasse Niemi, Aalto University

Analyzing Pedagogical Approaches Used in Second Auditing Courses. - Alan Reinstein, Wayne State University; Natalie T Churyk, Northern Illinois University

An Analysis of CPA Perceptions of the Peer Review Process. - Alan Reinstein, Wayne State University; Barbara Apostolou, West Virginia University; Timothy J Fogarty, Case Western Reserve University

The Scientific Landscape of Internal Audit Research – A Bibliometric Analysis. - Joel Behrend, University of Duisburg-Essen; Marc Eulerich, University Duisburg-Essen

Auditors’ Response to Classification Shifting: Evidence from U.S. Firms. - Hongkang Xu, University of Massachusetts Dartmouth; Mai Dao, University of Toledo

Which Personal Beliefs and Values Make Fraud Justifications Easier? Evidence from the World Value Survey. - Natalia Maksimovna Mintchik, University of Cincinnati

Adding Value to the Audit Engagement: The Compromising Effect of Regulatory Focus. - Curtis Mullis, Georgia State University

Informing Root Cause Analysis of Audit Deficiencies from a Theoretical Perspective. - Christine J Nolder, Suffolk University; Kathryn Kadous, Emory University

Incentives for Dishonesty: An Experimental Study with Internal Auditors. - Loukas Balafoutas, University of Innsbruck; Simon Czermak, Management Center Innsbruck; Marc Eulerich, University Duisburg-Essen; Helena Fornwagner, University of Innsbruck

Does Considering Key Audit Matters Affect Auditor Judgment Performance? - Nicole V.S. Ratzinger-Sakel, University of Hamburg; Jochen Theis, University of Duisburg-Essen

Testing the Reliability of the Hurtt Professional Skepticism Scale. - Jefim Boritz, University of Waterloo; Katharine Patterson, University of Waterloo; Carla L Wilkin, Monash University - Caulfield; Kristian Rotaru, Monash University - Caulfield

Equity Crowdfunding: Investigating Assurance Products and Individual Factors in an Emerging Funding Context. - Regan Stevenson, Indiana University; Jesse C Robertson, University of North Texas; Bradley Allan Lang, Mississippi State University; Jared A Eutsler, University of North Texas

Boards of Directors’ Sanction Judgments: The Effect of Situational Factors. - Joseph M Wall, Marquette University; Jodi Lynn Gissel McDowell, Marquette University

New European Union Rules on Audits. - Alan Reinstein, Wayne State University; Barbara Apostolou, West Virginia University

Communication between Internal Auditor and Auditee in the International Context. - Ronja Krane, University of Duisburg-Essen; Marc Eulerich, University Duisburg-Essen

Filing the Gap: Understanding Materiality from a Jewish Perspective. - Eileen Z Taylor, North Carolina State University; Alan Reinstein, Wayne State University; Shlomo Sawilowsky, Wayne STate University