Paper / Accounting Information Systems

Benjamin Hoffman, Cleveland State University

iXBRL Early Adoption, Audit Effort, and Audit Resource Allocation - Yiyang Zhang, Youngstown State University; Adi Masli, University of Kansas; Stephanie Walton, Louisiana State University; Mengmeng Wang, University of North Carolina-Greensboro

The Effects of Explicit Clarification of Auditor Responsibility for Error or Fraud on Lenders’ Perceptions of Audit Quality and Loan Decisions - Xia Zhang, Alabama A&M University; Kayla Denise Booker, Rhodes College

To Tell or Not to Tell: A Theoretical Approach to Whistleblowing and its Study - Timothy J Fogarty, case western

Was the Duhnke PCAOB Captured? - John D Keyser, Case Western Reserve University

Economic Consequences of Tax Director Departure - Wu-Po Paul Liu, National Cheng Kung University; Mengyu Ma, University of Central Arkansas

Suzanne Mullinnix, AAMVA