-
1
-
-
0003835672
-
-
Statement on Auditing Standards No. 47. New York, NY: AICPA
-
American Institute of Certified Public Accountants (AICPA). 1983. Audit Risk and Materiality in Conducting an Audit. Statement on Auditing Standards No. 47. New York, NY: AICPA.
-
(1983)
Audit Risk and Materiality in Conducting An Audit
-
-
-
3
-
-
3142580100
-
Acceptance and continuance of clients and engagements
-
New York, NY: AICPA
-
_. 1998. Acceptance and continuance of clients and engagements. Quality Control Policies and Procedures for CPA Firms. New York, NY: AICPA.
-
(1998)
Quality Control Policies and Procedures for CPA Firms
-
-
-
4
-
-
41649112685
-
Structural equation modeling in practice: A review and recommended two-step approach
-
Anderson, J. C., and D. W. Gerbing. 1988. Structural equation modeling in practice: A review and recommended two-step approach. Psychological Bulletin (103): 411-423.
-
(1988)
Psychological Bulletin
, Issue.103
, pp. 411-423
-
-
Anderson, J.C.1
Gerbing, D.W.2
-
5
-
-
0003784210
-
The liability crisis in the United States: Impact on the accounting profession
-
New York, NY
-
Arthur Andersen, Coopers & Lybrand, Deloitte & Touche, Ernst & Young, KPMG Peat Marwick, and Price Waterhouse. 1992. The liability crisis in the United States: Impact on the accounting profession. Statement of Position. New York, NY.
-
(1992)
Statement of Position
-
-
Arthur Andersen, C.1
Lybrand, D.2
Touche, E.3
Young, K.P.M.G.4
-
7
-
-
0005908369
-
Client acceptance and continuation decisions
-
edited by R. P. Srivastava, Lawrence, KS: University of Kansas
-
Asare, S., K. Hackenbrack, and W. R. Knechel. 1994. Client Acceptance and Continuation Decisions. Proceedings of the 1994 Deloitte & Touche/University of Kansas Symposium on Auditing Problems, edited by R. P. Srivastava, 163-178. Lawrence, KS: University of Kansas.
-
(1994)
Proceedings of the 1994 Deloitte & Touche/University of Kansas Symposium on Auditing Problems
, pp. 163-178
-
-
Asare, S.1
Hackenbrack, K.2
Knechel, W.R.3
-
8
-
-
84894767752
-
Termination of information evaluation in auditing
-
_, and W. R. Knechel. 1995. Termination of information evaluation in auditing. Journal of Behavioral Decision Making (8): 21-31.
-
(1995)
Journal of Behavioral Decision Making
, Issue.8
, pp. 21-31
-
-
Knechel, W.R.1
-
9
-
-
0013206179
-
Potential differences between engagement and risk review partners and their effect on client acceptance judgments
-
Ayers, S., and S. Kaplan. 1998. Potential differences between engagement and risk review partners and their effect on client acceptance judgments. Accounting Horizons (June): 139-153.
-
(1998)
Accounting Horizons
, Issue.JUNE
, pp. 139-153
-
-
Ayers, S.1
Kaplan, S.2
-
10
-
-
51249177591
-
On the evaluation of structural equation models
-
Bagozzi, R. P., and Y. Yi. 1988. On the evaluation of structural equation models. Academy of Marketing Science 16 (1): 74-94.
-
(1988)
Academy of Marketing Science
, vol.16
, Issue.1
, pp. 74-94
-
-
Bagozzi, R.P.1
Yi, Y.2
-
11
-
-
0023020183
-
The moderator-mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations
-
Baron, R. M., and D. A. Kenny. 1986. The moderator-mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations. Journal of Personality and Social Psychology (51): 1173-1182.
-
(1986)
Journal of Personality and Social Psychology
, Issue.51
, pp. 1173-1182
-
-
Baron, R.M.1
Kenny, D.A.2
-
13
-
-
0001951731
-
An archival study of audit program planning
-
Bedard, J. 1989. An archival study of audit program planning. Auditing: A Journal of Practice & Theory (Fall): 57-71.
-
(1989)
Auditing: A Journal of Practice & Theory
, Issue.FALL
, pp. 57-71
-
-
Bedard, J.1
-
15
-
-
4243159210
-
Significance tests and goodness-of-fit in the analysis of covariance structures
-
Bentler, P. M., and D. G. Bonett. 1980. Significance tests and goodness-of-fit in the analysis of covariance structures. Psychological Bulletin (88): 588-606.
-
(1980)
Psychological Bulletin
, Issue.88
, pp. 588-606
-
-
Bentler, P.M.1
Bonett, D.G.2
-
16
-
-
0025397298
-
Comparative fit indexes in structural models
-
_. 1990. Comparative fit indexes in structural models. Psychological Bulletin (107): 238-246.
-
(1990)
Psychological Bulletin
, Issue.107
, pp. 238-246
-
-
-
18
-
-
0003060696
-
Default on debt obligations and the issuance of going-concern opinions
-
Chen, K. C. W., and B. K. Church. 1992. Default on debt obligations and the issuance of going-concern opinions. Auditing: A Journal of Practice & Theory (Fall): 30-49.
-
(1992)
Auditing: A Journal of Practice & Theory
, Issue.FALL
, pp. 30-49
-
-
Chen, K.C.W.1
Church, B.K.2
-
21
-
-
0000121217
-
A test of audit pricing in the small-client segment of the U.S. audit market
-
Francis, J. R., and D. T. Simon. 1987. A test of audit pricing in the small-client segment of the U.S. audit market. The Accounting Review (January): 145-157.
-
(1987)
The Accounting Review
, Issue.JANUARY
, pp. 145-157
-
-
Francis, J.R.1
Simon, D.T.2
-
24
-
-
0001507344
-
A perspective on cognitive research in accounting
-
Hogarth, R. M. 1991. A perspective on cognitive research in accounting. The Accounting Review 66 (April): 277-290.
-
(1991)
The Accounting Review
, vol.66
, Issue.APRIL
, pp. 277-290
-
-
Hogarth, R.M.1
-
25
-
-
0002998415
-
Risk containment: Exploring auditor decisions in the engagement process
-
Huss, H. F., and F. A. Jacobs. 1991. Risk containment: Exploring auditor decisions in the engagement process. Auditing: A Journal of Practice & Theory (Fall): 16-32.
-
(1991)
Auditing: A Journal of Practice & Theory
, Issue.FALL
, pp. 16-32
-
-
Huss, H.F.1
Jacobs, F.A.2
-
26
-
-
0039480446
-
Framing effects and output interference in a concurring partner review context
-
edited by R. P. Srivastava, Lawrence, KS: University of Kansas
-
Johnstone, K. M., S. F. Biggs, and J. C. Bedard. 1996. Framing Effects and Output Interference in A Concurring Partner Review Context. Proceedings of the 1996 Deloitte & Touche/ University of Kansas Symposium on Auditing Problems, edited by R. P. Srivastava, 165-193. Lawrence, KS: University of Kansas.
-
(1996)
Proceedings of the 1996 Deloitte & Touche/ University of Kansas Symposium on Auditing Problems
, pp. 165-193
-
-
Johnstone, K.M.1
Biggs, S.F.2
Bedard, J.C.3
-
29
-
-
0038887756
-
When auditors go on record
-
Kelly, J. 1997. When auditors go on record. The Financial Times (August 21).
-
(1997)
The Financial Times
, Issue.AUGUST 21
-
-
Kelly, J.1
-
31
-
-
0000456985
-
Estimating the nonlinear and interactive effects of latent variables
-
_, and C. M. Judd. 1984. Estimating the nonlinear and interactive effects of latent variables. Psychological Bulletin 96 (1): 201-210.
-
(1984)
Psychological Bulletin
, vol.96
, Issue.1
, pp. 201-210
-
-
Judd, C.M.1
-
33
-
-
0001639661
-
Data analysis in social psychology
-
edited by D. Gilbert, S. Fiske, and G. Lindzey. Boston, MA: McGraw-Hill
-
_, D. A. Kashy, and N. Bolger. 1997. Data analysis in social psychology. In Handbook of Social 'Psychology, 4th edition, edited by D. Gilbert, S. Fiske, and G. Lindzey. Boston, MA: McGraw-Hill.
-
(1997)
Handbook of Social 'Psychology, 4th Edition
-
-
Kashy, D.A.1
Bolger, N.2
-
34
-
-
0001850070
-
Error characteristics in audit populations: Their profile and relationship to environmental factors
-
Kruetzfeldt, R. W., and W. A. Wallace. 1986. Error characteristics in audit populations: Their profile and relationship to environmental factors. Auditing: A Journal of Practice & Theory 6 (Fall): 20-43.
-
(1986)
Auditing: A Journal of Practice & Theory
, vol.6
, Issue.FALL
, pp. 20-43
-
-
Kruetzfeldt, R.W.1
Wallace, W.A.2
-
35
-
-
0002546011
-
Executive compensation contract adoption in the electric utility industry
-
Lanen, W. N., and D. F. Larcker. 1992. Executive compensation contract adoption in the electric utility industry. Journal of Accounting Research (Spring): 70-93.
-
(1992)
Journal of Accounting Research
, Issue.SPRING
, pp. 70-93
-
-
Lanen, W.N.1
Larcker, D.F.2
-
36
-
-
0001166819
-
Modeling the determinants of audit expertise
-
Libby, R., and H. Tan. 1994. Modeling the determinants of audit expertise. Accounting, Organizations and Society 19 (8): 701-716.
-
(1994)
Accounting, Organizations and Society
, vol.19
, Issue.8
, pp. 701-716
-
-
Libby, R.1
Tan, H.2
-
38
-
-
0002678541
-
More accounting firms are dumping risky clients
-
Section 3, 2
-
MacDonald, E. 1997. More accounting firms are dumping risky clients. Wall Street Journal (April 25): Section 3, 2.
-
(1997)
Wall Street Journal
, Issue.APRIL 25
-
-
MacDonald, E.1
-
39
-
-
0000340542
-
The effect of risk factors on auditors' configural information processing
-
Maletta, M. J., and T. Kida. 1993. The effect of risk factors on auditors' configural information processing. The Accounting Review (July): 681-691.
-
(1993)
The Accounting Review
, Issue.JULY
, pp. 681-691
-
-
Maletta, M.J.1
Kida, T.2
-
40
-
-
3142717451
-
Goodness-of-fit indexes in confirmatory factor analysis: The effect of sample size
-
Marsh, H. W., J. R. Balla, and R. P. McDonald. 1988. Goodness-of-fit indexes in confirmatory factor analysis: The effect of sample size. Psychological Bulletin 103 (3): 391-410.
-
(1988)
Psychological Bulletin
, vol.103
, Issue.3
, pp. 391-410
-
-
Marsh, H.W.1
Balla, J.R.2
McDonald, R.P.3
-
41
-
-
0003094230
-
An exploratory study of auditors' evidential planning judgments
-
Mock, T. J., and A. Wright. 1993. An exploratory study of auditors' evidential planning judgments. Auditing: A Journal of Practice & Theory (Fall): 39-61.
-
(1993)
Auditing: A Journal of Practice & Theory
, Issue.FALL
, pp. 39-61
-
-
Mock, T.J.1
Wright, A.2
-
42
-
-
21844525506
-
The production of audit services: Evidence from a major public accounting firm
-
O'Keefe, T. B., D. A. Simunic, and M. T. Stein. 1994. The production of audit services: Evidence from a major public accounting firm. Journal of Accounting Research 32 (Autumn): 241-261.
-
(1994)
Journal of Accounting Research
, vol.32
, Issue.AUTUMN
, pp. 241-261
-
-
O'Keefe, T.B.1
Simunic, D.A.2
Stein, M.T.3
-
43
-
-
0002731393
-
Audit fees and auditor size: Further evidence
-
Palmrose, Z-V. 1986. Audit fees and auditor size: Further evidence. Journal of Accounting Research 24 (Spring): 97-110.
-
(1986)
Journal of Accounting Research
, vol.24
, Issue.SPRING
, pp. 97-110
-
-
Palmrose, Z.-V.1
-
44
-
-
0002328531
-
Litigation and independent auditors: The role of business failures and management fraud
-
_. 1987. Litigation and independent auditors: The role of business failures and management fraud. Auditing: A Journal of Practice & Theory 6 (Spring): 90-103.
-
(1987)
Auditing: A Journal of Practice & Theory
, vol.6
, Issue.SPRING
, pp. 90-103
-
-
-
45
-
-
0003037308
-
Financially distressed companies and auditor perceptions of the twelve characteristics of decline
-
Ponemon, L. A., and A. G. Schick. 1991. Financially distressed companies and auditor perceptions of the twelve characteristics of decline. Auditing: A Journal of Practice & Theory (Fall): 70-83.
-
(1991)
Auditing: A Journal of Practice & Theory
, Issue.FALL
, pp. 70-83
-
-
Ponemon, L.A.1
Schick, A.G.2
-
46
-
-
21844482753
-
The effects of client characteristics on auditor litigation risk judgments, required audit evidence, and recommended audit fees
-
Pratt, J., and J. D. Stice. 1994. The effects of client characteristics on auditor litigation risk judgments, required audit evidence, and recommended audit fees. The Accounting Review (October): 639-656.
-
(1994)
The Accounting Review
, Issue.OCTOBER
, pp. 639-656
-
-
Pratt, J.1
Stice, J.D.2
-
47
-
-
0040486991
-
Discussion of: An analysis of auditor litigation disclosures
-
Schipper, K. 1991. Discussion of: An analysis of auditor litigation disclosures. Auditing: A Journal of Practice & Theory 10 (Supplement): 72-76.
-
(1991)
Auditing: A Journal of Practice & Theory
, vol.10
, Issue.SUPPL.
, pp. 72-76
-
-
Schipper, K.1
-
48
-
-
0001991598
-
The audit services market: Additional empirical evidence
-
Simon, D. T. 1985. The audit services market: Additional empirical evidence. Auditing: A Journal of Practice & Theory 5 (Fall): 71-78.
-
(1985)
Auditing: A Journal of Practice & Theory
, vol.5
, Issue.FALL
, pp. 71-78
-
-
Simon, D.T.1
-
49
-
-
0001627064
-
The effects of auditor change on audit fees: Tests of price cutting and price recovery
-
_, and J. R. Francis. 1988. The effects of auditor change on audit fees: Tests of price cutting and price recovery. The Accounting Review (April): 255-269.
-
(1988)
The Accounting Review
, Issue.APRIL
, pp. 255-269
-
-
Francis, J.R.1
-
50
-
-
0002868431
-
The pricing of audit services: Theory and evidence
-
Simunic, D. A. 1980. The pricing of audit services: Theory and evidence. Journal of Accounting Research 18 (Spring): 161-190.
-
(1980)
Journal of Accounting Research
, vol.18
, Issue.SPRING
, pp. 161-190
-
-
Simunic, D.A.1
-
51
-
-
84984271596
-
Audit risk in a client portfolio context
-
_, and M. T. Stein. 1990. Audit risk in a client portfolio context. Contemporary Accounting Research (Spring): 329-343.
-
(1990)
Contemporary Accounting Research
, Issue.SPRING
, pp. 329-343
-
-
Stein, M.T.1
-
52
-
-
17144374457
-
The impact of litigation risk on audit pricing: A review of the economics and the evidence
-
_, and _. 1996. The impact of litigation risk on audit pricing: A review of the economics and the evidence. Auditing: A Journal of Practice & Theory 15 (Supplement): 119-134.
-
(1996)
Auditing: A Journal of Practice & Theory
, vol.15
, Issue.SUPPL.
, pp. 119-134
-
-
-
53
-
-
0002037905
-
Asymptotic confidence intervals for indirect effects in structural equations models
-
edited by S. Leinhart, San Francisco, CA: Jossey-Bass
-
Sobel, M. E. 1982. Asymptotic confidence intervals for indirect effects in structural equations models. In Sociological Methodology, edited by S. Leinhart, 290-312. San Francisco, CA: Jossey-Bass.
-
(1982)
Sociological Methodology
, pp. 290-312
-
-
Sobel, M.E.1
-
54
-
-
0000189738
-
An analysis of the factors associated with lawsuits against public accountants
-
St. Pierre, K., and J. A. Anderson. 1984. An analysis of the factors associated with lawsuits against public accountants. The Accounting Review (April): 242-263.
-
(1984)
The Accounting Review
, Issue.APRIL
, pp. 242-263
-
-
St. Pierre, K.1
Anderson, J.A.2
-
55
-
-
0001489097
-
Using financial and market information to identify pre-engagement factors associated with lawsuits against auditors
-
Stice, J. D. 1991. Using financial and market information to identify pre-engagement factors associated with lawsuits against auditors. The Accounting Review (July): 516-533.
-
(1991)
The Accounting Review
, Issue.JULY
, pp. 516-533
-
-
Stice, J.D.1
-
56
-
-
0002925453
-
The effect of partner compensation schemes and generally accepted accounting principles on audit partner judgment
-
Trompeter, G. 1994. The effect of partner compensation schemes and generally accepted accounting principles on audit partner judgment. Auditing: A Journal of Practice & Theory 13 (2): 56-68.
-
(1994)
Auditing: A Journal of Practice & Theory
, vol.13
, Issue.2
, pp. 56-68
-
-
Trompeter, G.1
-
57
-
-
6744245357
-
The reliability coefficient for maximum likelihood factor analysis
-
Tucker, L. R., and C. Lewis. 1973. The reliability coefficient for maximum likelihood factor analysis. Psychometrika (38): 1-10.
-
(1973)
Psychometrika
, Issue.38
, pp. 1-10
-
-
Tucker, L.R.1
Lewis, C.2
-
58
-
-
0009221284
-
The effects of client characteristics on audit scope
-
Walo, J. C. 1995. The effects of client characteristics on audit scope. Auditing: A Journal of Practice & Theory (Spring): 115-124.
-
(1995)
Auditing: A Journal of Practice & Theory
, Issue.SPRING
, pp. 115-124
-
-
Walo, J.C.1
|