Paper / Auditing

Angie M Abdel Zaher, American University In Cairo

Amal A Said, University of Toledo

Audit Quality and Specialist Tenure - Jennifer J Gaver, University of Georgia; Steve Utke, University of Georgia

The PCAOB Audit Reporting Model: Evolution Toward Expanding Auditor Responsibilities for SMEs - Maria L Bullen, Dominican University of California; Greg Kordecki, Clayton State University

Eliminating the Form 20-F Reconciliation and Audit Pricing - Yi-Hung Lin, National Cheng Kung University; Hua-Wei Huang, National Cheng Kung University

Principles-Based Accounting Standards and Auditor Expertise - Hua-Wei Huang, National Cheng Kung University; Yi-Hung Lin, National Cheng Kung University

Audit Firm Concentration in Latin America - Maria T Caban-Garcia, University of South Florida- St Petersburg; Rogelio J Cardona, university of puerto rico-rio piedras campus; Karen C Castro-Gonzalez, University of Puerto Rico