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AUDITING-A JOURNAL OF PRACTICE & THEORY

IF2.8
论文数19
被引数
期刊论文 19
发表时间
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Do Analysts' Earnings and Cash Flow Forecasts Enhance the Accuracy of Auditors' Going-Concern Opinions?分析师的盈利和现金流预测是否提高了审计师持续经营意见的准确性？
deleteAUDITING-A JOURNAL OF PRACTICE & THEORY
IF2.8
delete2026-05-01
delete0
PREAI
deleteHuang, Ting-Chiao; Lin, Yi-Hung; Hairston, Stephanie
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Does Industry Specialization Help Auditors Better Utilize Industry-Specific Bankruptcy Risk When Issuing Going Concern Opinions?行业专业化是否有助于审计师在出具持续经营意见时更好地利用行业特定破产风险？
deleteAUDITING-A JOURNAL OF PRACTICE & THEORY
IF2.8
delete2026-05-01
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PREAI
deleteBerglund, Nathan R.; Truelson, J. Mike
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Do Financial Statement Auditors Respond to Shifts in Corporate Tax Enforcement? Evidence from a Regression Discontinuity Design and Field Research财务报表审计师会对公司税务执法的变动做出反应吗？——基于回归断点设计和实地研究的证据
deleteAUDITING-A JOURNAL OF PRACTICE & THEORY
IF2.8
delete2026-05-01
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PREAI
deleteChow, Travis; Pittman, Jeffrey; Wang, Muzhi; Wang, Zitian; Zhao, Le
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Re-Examining the Outcome Effect: Do Performance Evaluations Discourage Auditors' Professional Skepticism?重新审视结果效应：绩效评估是否削弱审计师的专业怀疑？
deleteAUDITING-A JOURNAL OF PRACTICE & THEORY
IF2.8
delete2026-04-01
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PREAI
deleteMarshall, Mary E.; Mullis, Curtis E.; Saunders, K. Kelli; Stefaniak, Chad
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A Review of Materiality Research in Auditing and Assurance Services审计与鉴证服务中重要性研究的综述
deleteAUDITING-A JOURNAL OF PRACTICE & THEORY
IF2.8
delete2026-03-01
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PREAI
deleteLitlabo, Eva A.; Eilifsen, Aasmund; Messier Jr, William F.
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Connecting the Dots: Graph Neural Networks for Auditing Accounting Journal Entries连接数据点：用于审计会计分录的图神经网络
deleteAUDITING-A JOURNAL OF PRACTICE & THEORY
IF2.8
delete2026-02-01
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PREAI
deleteHuang, Qing; Schreyer, Marco; Michiles Jr, Nilson Romero; Vasarhelyi, Miklos A.
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The Determinants and Consequences of Copying the Auditor on SEC Comment Letter Correspondence在SEC意见函通信中抄送审计师的动因与后果
deleteAUDITING-A JOURNAL OF PRACTICE & THEORY
IF2.8
delete2026-02-01
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PREAI
deleteBallestero, Ryan C.; Schmidt, Jaime J.
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Grammatical Errors, Financial Reporting Quality, and Audit Engagement Risk语法错误、财务报告质量与审计业务风险
deleteAUDITING-A JOURNAL OF PRACTICE & THEORY
IF2.8
delete2026-01-01
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PREAI
deleteCanziani, Blake A.; Gillette, Jacquelyn R.; Pundrich, Gabriel P.
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The Role of High-Reputation Auditors in Mitigating Tax Avoidance Costs in Private Firms with Concentrated Ownership高声誉审计师在减轻具有集中所有权结构的私营企业避税成本中的作用
deleteAUDITING-A JOURNAL OF PRACTICE & THEORY
IF2.8
delete2025-12-01
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PREAI
deleteKisser, Michael; Langli, John Christian; Willekens, Marleen
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Psychological Safety, AI-Enabled Anonymous Communication, and Speaking Up in Audit Teams心理安全感、AI赋能的匿名沟通以及在审计团队中的发声
deleteAUDITING-A JOURNAL OF PRACTICE & THEORY
IF2.8
delete2025-12-01
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PREAI
deleteGriffith, Emily; Li, Dongsheng; Zhou, Yuepin (daniel)
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The Impact of National Office Governance on Audit Quality国家办公治理对审计质量的影响
deleteAUDITING-A JOURNAL OF PRACTICE & THEORY
IF2.8
delete2025-12-01
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PREAI
deleteChen, Jade Huayu; Choudhary, Preeti
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A Comprehensive Review of Factors Limiting Auditors' Adoption of Advanced Audit Data Analytics高级审计数据分析在审计师中应用受限因素的全面综述
deleteAUDITING-A JOURNAL OF PRACTICE & THEORY
IF2.8
delete2025-12-01
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PREAI
deleteWerner, Michael; Dayeh, Jasmin
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The Impact of Clients' Indirect-Effect Illegal Acts on Auditors' Market Shares客户间接效应非法行为对审计师市场份额的影响
deleteAUDITING-A JOURNAL OF PRACTICE & THEORY
IF2.8
delete2025-11-01
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PREAI
deleteHughes, Hilary; Sivadasan, Padmakumar
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Are Audit Committee Disclosures of Auditor Reappointment Factors Legitimacy Enhancing?审计委员会关于审计师续聘因素的披露是否会增强合法性？
deleteAUDITING-A JOURNAL OF PRACTICE & THEORY
IF2.8
delete2025-11-01
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PREAI
deleteAkamah, Herita; Asante-Appiah, Bright
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Technological Stewards: How Partners Influence the Use of Technology-Based Audit Tools技术管家：合作伙伴如何影响基于技术的审计工具的使用
deleteAUDITING-A JOURNAL OF PRACTICE & THEORY
IF2.8
delete2025-11-01
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deleteWitte, Annie L.; Hux, Candice T.; Earley, Christine E.; Thibodeau, Jay C.
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The Role of Pre-Audit Financial Reporting Quality in Detecting Audit Quality: Implications for Sample Selection
deleteAUDITING-A JOURNAL OF PRACTICE & THEORY
IF2.8
delete2025-10-01
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PREAI
deleteChe, Limei; Jiang, Ellen Jin; Mo, Phyllis Lai Lan
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Debt Dispersion and Auditor Reporting: Evidence from Going Concern Report Modifications
deleteAUDITING-A JOURNAL OF PRACTICE & THEORY
IF2.8
delete2025-10-01
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deleteOAAI
deleteAbbott, Lawrence J.; Barber, Russell; Buslepp, William L.; Sapkota, Pradeep
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Comparing Auditors' and Users' Materiality Judgments for ESG and Traditional Financial Disclosures: The Roles of Disclosure Form and Valence
deleteAUDITING-A JOURNAL OF PRACTICE & THEORY
IF2.8
delete2025-10-01
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deleteDoxey, Marcus M.; Sealy, Chezham L.
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Does Involvement of Component Auditors Deter Multinational Enterprises' Extreme Tax Aggressiveness?
deleteAUDITING-A JOURNAL OF PRACTICE & THEORY
IF2.8
delete2025-10-01
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PREAI
deleteFu, Yi (dale); Carson, Elizabeth; Lim, Youngdeok
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