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Auditing

中文名称：稽核

ISSN：0278-0380
出版周期：Semiannual

发文量：510

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1.Audit Reviewers' Evaluation of Subordinates' Work Quality

机译：审核审核员对下属工作质量的评估
- 作者：Hun-Tong Tan;rnPremila Gowri Shankar
- 期刊名称：《Auditing》 | 2010年第1期
- performance evaluation;
- audit review process;
- opinion congruence;
- justification strength;
- rater characteristics;
- impression management;
2.Auditor Conservatism after Enron

机译：安然之后的审计师保守主义
- 作者：Dorothy A. Feldmann;rnWilliam J. Read
- 期刊名称：《Auditing》 | 2010年第1期
- going-concern modifications;
- type Ⅱ errors;
- conservatism;
3.A CENTERED, BOLD, ALL CAPITALIZED, FIRST-LEVEL HEADING

机译：大写，大写，首字母大写的标题
- 期刊名称：《Auditing》 | 2010年第1期
4.The Association between Financial Reporting Risk and Audit Fees before and after the Historic Events Surrounding SOX

机译：SOX历史事件前后的财务报告风险与审计费用之间的关联
- 作者：Shannon L. Charles;rnSteven M. Glover;rnNathan Y. Sharp
- 期刊名称：《Auditing》 | 2010年第1期
- audit fees;
- financial reporting risk;
- audit risk;
- sarbanes-oxley;
5.Modified Sieve Sampling: A Method for Single- and Multi-Stage Probability-Proportional-to-Size Sampling

机译：修改过的筛网采样：单阶段和多阶段概率与大小成比例的采样方法
- 作者：Lucas A. Hoogduin;rnThomas W. Hall;rnJeffrey J. Tsay
- 期刊名称：《Auditing》 | 2010年第1期
- monetary-unit sampling;
- probability-proportional-to-size;
- substantive testing;
- accounting populations;
- audit sampling;
6.Audit Committee Member Investigation of Significant Accounting Decisions

机译：审计委员会成员对重要会计决策的调查
- 作者：Bradley Pomeroy
- 期刊名称：《Auditing》 | 2010年第1期
- accounting investigation;
- accounting negotiation;
- audit committee;
7.The Effect of Alternative Types of Review on Auditors' Procedures and Performance

机译：替代性审查类型对审计师程序和绩效的影响
- 作者：Elizabeth A. Payne;rnRobert J. Ramsay;rnE. Michael Bamber
- 期刊名称：《Auditing》 | 2010年第1期
- review process;
- interactive review;
- written review;
8.Exploring Trust and the Auditor-Client Relationship: Factors Influencing the Auditor's Trust of a Client Representative

机译：探索信任与审计师-客户关系：影响客户代表审计师信任的因素
- 作者：Morina D. Rennie;rnLori S. Kopp;rnW. Morley Lemon
- 期刊名称：《Auditing》 | 2010年第1期
9.Author Information

机译：作者信息
- 期刊名称：《Auditing》 | 2010年第1期
10.Education Requirements, Audit Fees, and Audit Quality

机译：教育要求，审计费用和审计质量
- 作者：Arthur Allen;Angela Woodland
- 期刊名称：《Auditing》 | 2010年第2期
- audit fees;
- education;
- 150-hour requirement;
11.How Do Audit Workpaper Reviewers Cop with the Conflicting Pressures of Detectin Misstatements and Balancing Client Workloads?

机译：审计工作单审稿人如何应对检测错报和平衡客户工作量的压力？
- 作者：Christopher P. Agoglia;Joseph F. Brazel;Richard C. Hatfield;Scott B. Jackson
- 期刊名称：《Auditing》 | 2010年第2期
- audit quality;
- electronic communication;
- face-to-face interaction;
- misstate-ment risk;
- review process;
- workload pressure;
12.Audit Partner Tenure and Audit Planning and Pricing

机译：审计合伙人任期和审计计划与定价
- 作者：Jean C. Bedard;Karla M. Johnstone
- 期刊名称：《Auditing》 | 2010年第2期
- audit partner tenure;
- rotation;
- audit effort;
- audit pricing;
- risk management;
13.Market Reaction to Auditor Switching from Big 4 to Third-Tier Small Accounting Firms

机译：对审计师从四大会计师事务所转变为三级小会计师事务所的市场反应
- 作者：Hsihui Chang;C. S. Agnes Cheng;Kenneth J. Reichelt
- 期刊名称：《Auditing》 | 2010年第2期
- market reaction;
- auditor switching;
- big 4;
- small accounting firms;
- audit quality;
14.Do Abnormally High Audit Fees Impair Audit Quality?

机译：异常高的审计费用会损害审计质量吗？
- 作者：Jong-Hag Choi;Jeong-Bon Kim;Yoonseok Zang
- 期刊名称：《Auditing》 | 2010年第2期
- udit quality;
- abnormal audit fees;
- earnings management;
15.Negative Affect: A Consequence of Multiple Accountabilities in Auditing

机译：负面影响：审计中多种责任的后果
- 作者：Penelope Lee Bagley
- 期刊名称：《Auditing》 | 2010年第2期
- accountability;
- multiple accountabilities;
- negative affect;
16.External Auditor Evaluations of Outsourced Internal Auditors

机译：外聘内部审计师的外部审计师评估
- 作者：Duane M. Brandon
- 期刊名称：《Auditing》 | 2010年第2期
- external auditing;
- outsourced internal auditing;
- nonaudit services;
- auditor independence;
17.Author Information

机译：作者信息
- 期刊名称：《Auditing》 | 2010年第2期
18.Litigation Risk and Audit Firm Characteristics

机译：诉讼风险与审计事务所特征
- 作者：Jeffrey R. Casterella;Kevan L. Jensen;W. Robert Knechel
- 期刊名称：《Auditing》 | 2010年第2期
- litigation risk;
- audit failure;
- audit firm characteristics;
19.Audit Partner Evaluation of Compensating Controls: A Focus on Design Effectiveness and Extent of Auditor Testing

机译：审计伙伴对薪酬控制的评估：以设计有效性和审计师测试的范围为重点
- 作者：Audrey A. Gramling;Ed ODonnell;Scott D. Vandervelde
- 期刊名称：《Auditing》 | 2010年第2期
20.Do Investors Care about Auditor Dismissals and Resignations? What Drives the Response?

机译：投资者是否关心审计师的辞退？是什么驱动响应？
- 作者：Paul A. Griffin;David H. Lont
- 期刊名称：《Auditing》 | 2010年第2期
- dismissal;
- resignation;
- investor response;
- economic fundamentals;
- event study;
- form 8-K;
- item 4.01 changes in registrant's certifying accountant;
21.Review Partners and Engagement Partners: The Interaction Process in Engagement Quality Review

机译：审核合作伙伴和参与合作伙伴：参与质量审核中的交互过程
- 作者：Craig Emby;Michael Favere-Marchesi
- 期刊名称：《Auditing》 | 2010年第2期
- engagement partner;
- frequently it is a new and synergistic solution.;
22.An Analysis of SEC and PCAOB Enforcement Actions against Engagement Quality Reviewers

机译：SEC和PCAOB针对参与质量审阅者的执法行动分析
- 作者：William F. Messier Jr;Thomas M. Kozloski;Natalia Kochetova-Kozloski
- 期刊名称：《Auditing》 | 2010年第2期
23.Auditing: A Journal of Practice & Theory

机译：审计：实践与理论杂志
- 作者：Ken Trotman
- 期刊名称：《Auditing》 | 2010年第2期
24.A CENTERED, BOLD, ALL CAPITALIZED, FIRST-LEVEL HEADING

机译：大写，大写，首字母大写的标题
- 期刊名称：《Auditing》 | 2010年第2期
- include up to six keywords on the summary page;
25.Auditor Disaffiliation Program in China and Auditor Independence

机译：中国的审计师解散计划与审计师独立性
- 作者：Ferdinand A. Gul;Heibatollah Sami;Haiyan Zhou
- 期刊名称：《Auditing》 | 2009年第1期
- auditor independence;
- audit opinion;
- audit quality;
- earnings management;
- noncore operating income;
- emerging market;
26.Do Client-Prepared Internal Control Documentation and Business Process Flowcharts Help or Hinder an Auditor's Ability to Identify Missing Controls?

机译：客户准备的内部控制文档和业务流程流程图是否有助于或阻碍审核员识别缺失的控制的能力？
- 作者：James Lloyd Bierstaker;James E. Hunton;Jay C. Thibodeau
- 期刊名称：《Auditing》 | 2009年第1期
- internal control design evaluation;
- Sarbanes-Oxley Act of 2002;
- business process flowcharts;
- mental models;
27.The Value of Assurance on Voluntary Nonfinancial Disclosure: An Experimental Evaluation

机译：自愿性非财务信息披露的保证价值：一项实验评估
- 作者：Paul J. Coram;Gary S. Monroe;David R. Woodliff
- 期刊名称：《Auditing》 | 2009年第1期
- assurance;
- attribution theory;
- nonfinancial performance indicators;
28.Going-Concern Audit Opinions and the Provision of Nonaudit Services: Implications for Auditor Independence of Bankrupt Firms

机译：持续经营的审计意见和提供非审计服务：对破产事务所审计师独立性的影响
- 作者：Joseph Callaghan;Mohinder Parkash;Rajeev Singhal
- 期刊名称：《Auditing》 | 2009年第1期
- auditor independence;
- bankruptcy;
- going-concern;
- nonaudit fees;
29.An Examination of the Effects of Auditor Rank on Pre-Negotiation Judgments

机译：审核员级别对谈判前判断的影响的检验
- 作者：Ken T. Trotman;Arnold M. Wright;Sally Wright
- 期刊名称：《Auditing》 | 2009年第1期
30.Financial Restatements, Audit Fees, and the Moderating Effect of CFO Turnover

机译：财务重述，审计费用和首席财务官营业额的调节作用
- 作者：Dorothy A. Feldmann;William J. Read;Mohammad J. Abdolmohammadi
- 期刊名称：《Auditing》 | 2009年第1期
- audit fees;
- financial restatements;
- executive turnover;
31.Financial Restatements and Shareholder Ratifications of the Auditor

机译：审计员的财务重报和股东批准
- 作者：Li-Lin Liu;K. Raghunandan;Dasaratha Rama
- 期刊名称：《Auditing》 | 2009年第1期
- restatements;
- shareholder voting;
- auditor ratification;
32.Author Information

机译：作者信息
- 期刊名称：《Auditing》 | 2009年第1期
33.Covariation Assessments with Costly Information Collection in Audit Planning: An Experimental Study

机译：审计计划中协变量评估和昂贵信息收集的实验研究
- 作者：Ananda R. Ganguly;Jacqueline S. Hammersley
- 期刊名称：《Auditing》 | 2009年第1期
- auditing;
- audit planning;
- covariation;
- correlation;
- costly information;
34.Improving Assessments of Another Auditor's Competence

机译：改进对另一位审计师能力的评估
- 作者：Noel Harding;Ken T. Trotman
- 期刊名称：《Auditing》 | 2009年第1期
- competence assessments;
- outcome feedback;
- audit judgments;
- overconfidence;
35.The Effects of Audit Review Format on Review Team Judgments

机译：审核审核格式对审核团队判断的影响
- 作者：Christopher P. Agoglia;Richard C. Hatfield;Joseph F. Brazel
- 期刊名称：《Auditing》 | 2009年第1期
- documentation;
- review process;
- judgment quality;
- electronic review;
- face-to-face review;
36.Does Mandatory Audit Firm Rotation Enhance Auditor Independence? Evidence from Spain

机译：强制性审计事务所轮换是否增强了审计师的独立性？来自西班牙的证据
- 作者：Emiliano Ruiz-Barbadillo;Nieves Gomez-Aguilar;Nieves Carrera
- 期刊名称：《Auditing》 | 2009年第1期
37.Audit Fees for Initial Audit Engagements Before and After SOX

机译：SOX之前和之后的初始审计业务的审计费用
- 作者：Hua-Wei Huang;K. Raghunandan;Dasaratha Rama
- 期刊名称：《Auditing》 | 2009年第1期
38.Audit Committee Financial Expertise, Litigation Risk, and Corporate Governance

机译：审计委员会财务专业知识，诉讼风险和公司治理
- 作者：Jagan Krishnan;Jong Eun Lee
- 期刊名称：《Auditing》 | 2009年第1期
- audit committee;
- financial expert;
- litigation risk;
- corporate governance;
39.Risk Shifts in the Market for Audits: An Examination of Changes in Risk for 'Second Tier' Audit Firms

机译：审计市场的风险转移：“第二层”审计公司的风险变化检验
- 作者：Chris E. Hogan;Roger D. Martin
- 期刊名称：《Auditing》 | 2009年第2期
- auditor switching;
- second tier audit firms;
- national audit firms;
- risk characteristics;
40.The Impact of Positive and Negative Mood on the Hypothesis Generation and Ethical Judgments of Auditors

机译：正负情绪对审计师假说产生和伦理判断的影响
- 作者：Anna M. Cianci;James Lloyd Bierstaker
- 期刊名称：《Auditing》 | 2009年第2期
- mood;
- auditor judgment;
- ethical tasks;
- hypothesis generation;
41.Experimental Tests of a Descriptive Theory of Combined Auditee Risk Assessment

机译：描述性理论结合被审计方风险评估的实验测试
- 作者：Scott D. Vandervelde;Richard M. Tubbs;Albert Schepanski;William F. Messier Jr.
- 期刊名称：《Auditing》 | 2009年第2期
- auditee risk assessment;
- descriptive models;
- information integration;
- psychological measurement;
42.The Impact of Regulation on Auditor Fees: Evidence from the Sarbanes-Oxley Act

机译：监管对审计师费用的影响：《萨班斯-奥克斯利法案》的证据
- 作者：Aloke Ghosh;Robert Pawlewicz
- 期刊名称：《Auditing》 | 2009年第2期
- Sarbanes-Oxley Act;
- audit pricing;
- auditor fees;
- Big 4 premium;
- fee discounting;
- lowballing;
43.Are the Reputations of the Large Accounting Firms Really International? Evidence from the Andersen-Enron Affair

机译：大型会计师事务所的声誉真的国际化吗？来自安徒生安然事件的证据
- 作者：Steven F. Cahan;David Emanuel;Jerry Sun
- 期刊名称：《Auditing》 | 2009年第2期
- auditor reputation;
- international audit markets;
- arthur andersen;
- enron;
44.Forced Audit Firm Change, Continued Partner-Client Relationship, and Financial Reporting Quality

机译：强制审计公司变更，持续的合作伙伴与客户关系以及财务报告质量
- 作者：Charles J. P. Chen;Xijia Su;Xi Wu
- 期刊名称：《Auditing》 | 2009年第2期
- forced audit firm change;
- former audit partner;
- earnings management;
45.A Model and Literature Review of Professional Skepticism in Auditing

机译：审计专业怀疑论的模型与文献综述
- 作者：Mark W. Nelson
- 期刊名称：《Auditing》 | 2009年第2期
46.Assessing France's Joint Audit Requirement: Are Two Heads Better than One?

机译：评估法国的联合审计要求：两个首长要胜过一个吗？
- 作者：Jere R. Francis;Chrystelle Richard;Ann Vanstraelen
- 期刊名称：《Auditing》 | 2009年第2期
47.Resolving Disputed Financial Reporting Issues: Effects of Auditor Negotiation Experience and Engagement Risk on Negotiation Process and Outcome

机译：解决有争议的财务报告问题：审计师的谈判经验和参与风险对谈判过程和结果的影响
- 作者：Helen L. Brown;Karla M. Johnstone
- 期刊名称：《Auditing》 | 2009年第2期
- auditor decision-making;
- experience;
- negotiation;
- risk;
48.Why Do Some Accelerated Filers with SOX Section 404 Material Weaknesses Provide Early Warning under Section 302?

机译：为什么某些SOX 404条款实质性缺陷的加速申报人根据302条款提供早期警告？
- 作者：Dana R. Hermanson;Zhongxia (Shelly) Ye
- 期刊名称：《Auditing》 | 2009年第2期
- internal control deficiency;
- material weakness;
- section 302;
- section 404;
49.An Examination of the Effects of Procedural Safeguards on Intentions to Anonymously Report Fraud

机译：程序性保障措施对匿名举报意图的影响的检验
- 作者：Steven E. Kaplan;Kurt Pany;Janet A. Samuels;Jian Zhang
- 期刊名称：《Auditing》 | 2009年第2期
- misappropriation of assets;
- fraudulent financial reporting;
- reporting intentions;
- anonymous reporting channel;
50.Audit Fees at U.S.Non-Profit Organizations

机译：美国非营利组织的审计费用
- 作者：Thomas E. Vermeer;K. Raghunandan;Dana A. Forgione
- 期刊名称：《Auditing》 | 2009年第2期
51.Data Diagnostics Using Second-Order Tests of Benford's Law

机译：使用本福德定律的二阶检验进行数据诊断
- 作者：Mark J. Nigrini;Steven J. Miller
- 期刊名称：《Auditing》 | 2009年第2期
- benford's law;
- fraud detection;
- substantive analytical procedures;
- detection risk;
- audit risk;
52.Audit Committee Member Support for Proposed Audit Adjustments: Pre-SOX versus Post-SOX Judgments

机译：审计委员会成员对建议的审计调整的支持：SOX之前和之后的判断
- 作者：F. Todd DeZoort;Dana R. Hermanson;Richard W. Houston
- 期刊名称：《Auditing》 | 2008年第1期
- audit committees;
- analyst forecasts;
- interim/quarterly reporting;
- materiality;
- proposed audit adjustments;
- Sarbanes-Oxley Act;
53.Author Information

机译：作者信息
- 期刊名称：《Auditing》 | 2008年第1期
54.Costs to Comply with SOX Section 404

机译：符合SOX第404条的费用
- 作者：Jagan Krishnan;Dasaratha Rama;Yinghong Zhang
- 期刊名称：《Auditing》 | 2008年第1期
55.Economic Incentives for Voluntary Reporting on Internal Risk Management and Control Systems

机译：自愿报告内部风险管理和控制系统的经济激励措施
- 作者：Rogier Deumes;W. Robert Knechel
- 期刊名称：《Auditing》 | 2008年第1期
- risk management;
- internal control;
- voluntary disclosure;
- agency conflicts;
56.Audit Documentation Methods: A Path Model of Cognitive Processing, Memory, and Performance

机译：审计文档编制方法：认知过程，记忆和绩效的路径模型
- 作者：Elizabeth A. Payne;Robert J. Ramsay
- 期刊名称：《Auditing》 | 2008年第1期
- audit documentation;
- memory;
- fraud;
- pattern recognition;
- error detection;
57.Internal Control Quality and Audit Pricing under the Sarbanes-Oxley Act

机译：《萨班斯-奥克斯利法案》规定的内部控制质量和审计定价
- 作者：Rani Hoitash;Udi Hoitash;Jean C. Bedard
- 期刊名称：《Auditing》 | 2008年第1期
- internal control;
- audit effort;
- audit planning;
- audit pricing;
58.Is Earnings Fraud Associated with High Deferred Tax and/or Book Minus Tax Levels?

机译：收入欺诈是否与高递延税和/或帐面负税水平相关？
- 作者：Michael L. Ettredge;Lili Sun;Picheng Lee;Asokan A. Anandarajan
- 期刊名称：《Auditing》 | 2008年第1期
- earnings overstatement;
- fraud;
- book income;
- taxable income;
- deferred tax expenses;
- SFAS No. 109;
59.Risk Monitoring and Control in Audit Firms: A Research Synthesis

机译：审计公司的风险监控：研究综述
- 作者：Jean C. Bedard;Donald R. Deis;Mary B. Curtis;J. Gregory Jenkins
- 期刊名称：《Auditing》 | 2008年第1期
- audit firm quality control;
- risk monitoring;
- auditing standards;
- independence risk;
- whistle-blowing;
- decision aids;
60.The Influence of Auditor Experience on the Persuasiveness of Information Provided by Management

机译：审计师经验对管理层提供信息的说服力的影响
- 作者：Steven E. Kaplan;Edward F. ODonnell;Barbara M. Arel
- 期刊名称：《Auditing》 | 2008年第1期
61.The Moral Intensity of Reduced Audit Quality Acts

机译：降低审计质量法案的道德强度
- 作者：Paul Coram;Alma Glavovic;Juliana Ng;David R. Woodliff
- 期刊名称：《Auditing》 | 2008年第1期
- reduced audit quality;
- moral intensity;
- moral issues;
- ethical judgments;
62.Revenue Manipulation and Restatements by Loss Firms

机译：亏损公司的收入操纵和重述
- 作者：Jeffrey L. Callen;Sean W. G. Robb;Dan Segal
- 期刊名称：《Auditing》 | 2008年第2期
- revenue manipulation;
- earnings management;
- auditing;
- restatements;
63.Changes in the Audit Environment and Auditors' Propensity to Issue Going-Concern Opinions

机译：审计环境的变化和审计师发出持续经营意见的倾向
- 作者：Neil L. Fargher;Liwei Jiang
- 期刊名称：《Auditing》 | 2008年第2期
- going-concern modifications;
- audit quality;
- audit environment;
64.The Influence of Audit Firm Specialization on Analysts' Forecast Errors

机译：会计师事务所专业化对分析师预测误差的影响
- 作者：Jeff L. Payne
- 期刊名称：《Auditing》 | 2008年第2期
- auditor specialization;
- analysts' forecast error;
- audit quality;
65.The Effect of Moods on Auditors' Inventory Valuation Decisions

机译：情绪对审计师存货评估决策的影响
- 作者：Janne O. Y. Chung;Jeffrey R. Cohen;Gary S. Monroe
- 期刊名称：《Auditing》 | 2008年第2期
- moods;
- inventory valuation judgments;
- auditors' conservatism;
- consensus;
66.Form versus Substance: The Implications for Auditing Practice and Research of Alternative Perspectives on Corporate Governance

机译：形式与实质：对审计实践的涵义和公司治理替代观点的研究
- 作者：Jeffrey R. Cohen;Ganesh Krishnamoorthy;Arnold M. Wright
- 期刊名称：《Auditing》 | 2008年第2期
- corporate governance;
- resource dependence;
- managerial hegemony;
- institutional theory;
- agency theory;
67.Dual-Class Shares and Audit Pricing: Evidence from the Canadian Markets

机译：双重股份和审计定价：来自加拿大市场的证据
- 作者：Samer Khalil;Michel L. Magnan;Jeffrey R. Cohen
- 期刊名称：《Auditing》 | 2008年第2期
- audit pricing;
- ownership structure;
- dual-class shares;
- corporate governance;
68.Partner Familiarity and Audit Fees: Evidence from Former Andersen Clients

机译：合作伙伴熟悉和审计费用：来自前安徒生客户的证据
- 作者：Thomas E. Vermeer;Dasaratha V. Rama;K. Raghunandan
- 期刊名称：《Auditing》 | 2008年第2期
69.A Summary of Research and Enforcement Release Evidence on Confirmation Use and Effectiveness

机译：关于确认使用和有效性的研究和执行发布证据的摘要
- 作者：Paul Caster;Randal J. Elder;Diane J. Janvrin
- 期刊名称：《Auditing》 | 2008年第2期
- audit confirmations;
- audit evidence;
- confirmation reliability;
- AAER evidence;
70.Earnings Management of Firms Reporting Material Internal Control Weaknesses under Section 404 of the Sarbanes-Oxley Act

机译：根据《萨班斯-奥克斯利法案》（Sarbanes-Oxley Act）第404条报告严重内部控制缺陷的公司的盈余管理
- 作者：Kam C. Chan;Barbara Farrell;Picheng Lee
- 期刊名称：《Auditing》 | 2008年第2期
- earnings management;
- internal control;
- Sarbanes-Oxley;
- Section 404;
71.Financial Statement Fraud: Insights from the Academic Literature

机译：财务报表欺诈：学术文献的见解
- 作者：Chris E. Hogan;Zabihollah Rezaee;Richard A. Riley Jr.;Uma K. Velury
- 期刊名称：《Auditing》 | 2008年第2期
- financial statement fraud;
- fraud detection;
- fraud triangle;
- audit procedures;
- audit planning;
- high-risk audit areas;
72.Author Information

机译：作者信息
- 期刊名称：《Auditing》 | 2008年第2期
73.Auditor Independence and Auditor-Provided Tax Service: Evidence from Going-Concern Audit Opinions Prior to Bankruptcy Filings

机译：审计师独立性和审计师提供的税务服务：破产备案之前持续关注的审计意见的证据
- 作者：Dahlia Robinson
- 期刊名称：《Auditing》 | 2008年第2期
- auditor independence;
- tax service fees;
- going-concern qualification;
- information spillover;
74.Auditors' Cross-Sectional and Temporal Analysis of Account Relations in Identifying Financial Statement Misstatements

机译：审计师对帐户关系的跨部门和时态分析，以识别财务报表中的错误陈述
- 作者：Scott D. Vandervelde;Yining Chen;Robert A. Leitch
- 期刊名称：《Auditing》 | 2008年第2期
- account relations;
- audit effectiveness;
- analytical procedures;
- error detection;
- joint method of analysis;
- marginal method of analysis;
75.Types of Nonaudit Fees and Financial Reporting Quality

机译：非审计费用的类型和财务报告质量
- 作者：Hua-Wei Huang;Suchismita Mishra;K. Raghunandan
- 期刊名称：《Auditing》 | 2007年第1期
76.Does Auditor Industry Specialization Matter? Evidence from Market Reaction to Auditor Switches

机译：审计师行业专业化很重要吗？市场对审计师转换的反应的证据
- 作者：W. Robert Knechel;Vic Naiker;Gail Pacheco
- 期刊名称：《Auditing》 | 2007年第1期
- industry specialist auditors;
- auditor switching;
- event study;
- financial reporting quality;
77.The Relationship between Auditor Tenure and Audit Quality Implied by Going Concern Opinions

机译：关注点隐含的审计师任期与审计质量的关系
- 作者：W. Robert Knechel;Ann Vanstraelen
- 期刊名称：《Auditing》 | 2007年第1期
- auditor tenure;
- audit quality;
- going concern reporting;
78.The Impact of Roles of the Board on Auditors' Risk Assessments and Program Planning Decisions

机译：董事会角色对审计师的风险评估和计划制定决策的影响
- 作者：Jeffrey R. Cohen;Ganesh Krishnamoorthy;Arnold M. Wright
- 期刊名称：《Auditing》 | 2007年第1期
- corporate governance;
- board role;
- resource dependence;
- risk assessment;
- audit planning judgments;
79.Auditors' Assessment and Incorporation of Expectation Precision in Evidential Analytical Procedures

机译：审计师的评估以及期望精度在证据分析程序中的应用
- 作者：Linda S. McDaniel;Laura E. Simmons
- 期刊名称：《Auditing》 | 2007年第1期
- analytical procedures;
- precision;
- expectations;
- substantive test;
- audit evidence;
80.Auditors' Decisions on Audit Differences that Affect Significant Earnings Thresholds

机译：审计师对影响重大收益阈值的审计差异的决定
- 作者：Terence Bu-Peow Ng
- 期刊名称：《Auditing》 | 2007年第1期
- materiality;
- audit adjustments;
- earnings management;
- thresholds;
- auditor judgments;
- guidance;
81.Auditor Change and Auditor Choice in Nonprofit Organizations

机译：非营利组织的审计师变更和审计师选择
- 作者：Stefanie L. Tate
- 期刊名称：《Auditing》 | 2007年第1期
- auditor switching;
- auditor choice;
- a-133 compliance audits;
- nonprofit organizations;
82.Auditor Industry Specialization, Client Bargaining Power, and Audit Fees: Further Evidence

机译：审计师行业专长，客户讨价还价能力和审计费用：进一步的证据
- 作者：Hua-Wei Huang;Li-Lin Liu;K. Raghunandan;Dasaratha V. Rama
- 期刊名称：《Auditing》 | 2007年第1期
83.Auditors' Identification with Their Clients and Its Effect on Auditors' Objectivity

机译：审计师与客户的认同及其对审计师客观性的影响
- 作者：E. Michael Bamber;Venkataraman M. Iyer
- 期刊名称：《Auditing》 | 2007年第2期
- auditor objectivity;
- client identification;
- professional identification;
- social identity theory;
84.Legal Systems and Earnings Quality: The Role of Auditor Industry Specialization

机译：法律制度和盈余质量：审计师行业专业化的作用
- 作者：Soo Young Kwon;Chee Yeow Lim;Patricia Mui-Siang Tan
- 期刊名称：《Auditing》 | 2007年第2期
- auditor industry specialization;
- earnings quality;
- legal environment;
85.Does Industry Expertise Improve the Efficiency of Audit Judgment?

机译：行业专业知识是否会提高审计判断的效率？
- 作者：Robyn Moroney
- 期刊名称：《Auditing》 | 2007年第2期
- behavioral decision theory;
- expertise paradigm;
- industry specialization;
86.Auditor Independence: Evidence on the Joint Effects of Auditor Tenure and Nonaudit Fees

机译：审计师独立性：关于审计师任期与非审计费用共同影响的证据
- 作者：Ferdinand A. Gul;Bikki L. Jaggi;Gopal V. Krishnan
- 期刊名称：《Auditing》 | 2007年第2期
- auditor independence;
- nonaudit fees;
- discretionary accruals;
- auditor tenure;
87.The Association between Partnership Financial Integration and Risky Audit Client Portfolios

机译：合伙企业财务集成与风险审计客户投资组合之间的关联
- 作者：David C. Hay;Rachel F. Baskerville;Travis Hui Qiu
- 期刊名称：《Auditing》 | 2007年第2期
- auditing;
- accounting firms;
- audit risk;
- partnerships;
88.The Association between Audit-Firm Tenure and Audit Fees Paid to Successor Auditors: Evidence from Arthur Andersen

机译：审计固定任期与支付给后继审计师的审计费用之间的关联：来自Arthur Andersen的证据
- 作者：Burch T. Kealey;Ho Young Lee;Michael T. Stein
- 期刊名称：《Auditing》 | 2007年第2期
- auditor tenure;
- andersen clients;
- audit fees;
- audit risk;
89.Big 4 Audit Fee Premiums for National and Office-Level Industry Leadership in the United Kingdom

机译：英国国家和办公室级行业领导者的四大审计费溢价
- 作者：Ilias G. Basioudis;Jere R. Francis
- 期刊名称：《Auditing》 | 2007年第2期
90.Engagement Quality Reviews: A Comparison of Audit Firm Practices

机译：参与质量审核：审计事务所实践的比较
- 作者：Kathryn K. Epps;William F. Messier
- 期刊名称：《Auditing》 | 2007年第2期
- concurring partner review;
- engagement quality review;
91.'Order Effects' Revisited: The Importance of Chronology

机译：再谈“秩序效应”：年代学的重要性
- 作者：Michael Favere-Marchesi
- 期刊名称：《Auditing》 | 2006年第1期
- going-concern;
- chronology;
- temporal order;
- presentation order;
- order effects;
- trend effect;
92.Earnings Management, Litigation Risk, and Asymmetric Audit Fee Responses

机译：盈余管理，诉讼风险和不对称审计费用响应
- 作者：Lawrence J. Abbott;Susan Parker;Gary F. Peters
- 期刊名称：《Auditing》 | 2006年第1期
93.An Analysis of Cross-Sectional Differences in Big and Non-Big Public Accounting Firms' Audit Programs

机译：大型和非大型公共会计师事务所审计程序的跨部门差异分析
- 作者：Hans Blokdijk;Fred Drieenhuizen;Dan A. Simunic;Michael T. Stein
- 期刊名称：《Auditing》 | 2006年第1期
- audit procedures;
- audit hours;
- mix;
- audit quality;
- quality differentiation;
94.SOX Section 404 Material Weakness Disclosures and Audit Fees

机译：SOX第404条重大缺陷披露和审核费用
- 作者：K. Raghunandan;Dasaratha V. Rama
- 期刊名称：《Auditing》 | 2006年第1期
95.Homogenous Industries and Auditor Specialization: An Indication of Production Economies

机译：同质行业和审计师专业化：生产经济的征兆
- 作者：Timothy D. Cairney;George R. Young
- 期刊名称：《Auditing》 | 2006年第1期
- auditor concentration;
- auditor specialization;
- industry characteristics;
96.Audit and Nonaudit Fees and the Market's Reaction to Earnings Announcements

机译：审计和非审计费用以及市场对盈余公告的反应
- 作者：Julia L. Higgs;Terrance R. Skantz
- 期刊名称：《Auditing》 | 2006年第1期
- earnings quality;
- nonaudit fees;
- audit fees;
- earnings response coefficient;
97.Factors Associated with the Early Adoption of the SEC's Revised Auditor Fee Disclosure Rules

机译：与早期采用SEC修订的审计师费用披露规则有关的因素
- 作者：Sharad Asthana;Jayanthi Krishnan
- 期刊名称：《Auditing》 | 2006年第2期
- audit fee;
- early adoption;
- nonaudit fee;
- auditor independence;
98.Peer-Based Approach for Analytical Procedures

机译：基于对等方法的分析程序
- 作者：Rani Hoitash;Alexander Kogan;Miklos A. Vasarhelyi
- 期刊名称：《Auditing》 | 2006年第2期
- analytical procedures;
- data management;
- information sharing;
- peers;
99.Firm Characteristics and Voluntary Management Reports on Internal Control

机译：公司特征和内部控制自愿性管理报告
- 作者：Scott N. Bronson;Joseph V. Carcello;K. Raghunandan
- 期刊名称：《Auditing》 | 2006年第2期
- management reports on internal control;
- firm characteristics;
- corporate governance;
100.Evidence of Perceived Quality of 'Plain-Paper Statements'

机译：纸质陈述的感知质量证据
- 作者：Alan Reinstein;Brian Patrick Green;Cathleen L. Miller
- 期刊名称：《Auditing》 | 2006年第2期

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