SET Research Paper

Jun Dai, Rutgers, The State University of New Jersey

Ryan Teeter, University of Pittsburgh

Hussein Issa, Rutgers, The State University of New Jersey

Pei Li, Rutgers, The State University of New Jersey

Financial Statement User Perceptions of Alternative Forms of Assurance on XBRL: An Experimental Investigation - Roger S Debreceny, University of Hawaii at Manoa; Stephanie Farewell, University of Arkansas at Little Rock; Hans Verkruijsse, Tilburg University

Exploration and Exploitation in Deciding What to Audit - Roman Chychyla, Rutgers, The State University of New Jersey; Alexander Kogan, Rutgers, The State University of New Jersey, Newark

Modeling the Assertion Based Audit Approach into REA Using the Value Cycle Model - Rob Nehmer, Oakland University; Hans Weigand, Tilburg University; Philip Elsas, ComputationalAuditing.com