International Journal of Auditing

Titel Veröffentlichungsdatum Sprache Zitate
Audit Quality, Corporate Governance, and Earnings Management: A Meta‐Analysis2010/02/11English257
Audit Committees and Quarterly Earnings Management2005/11/01English188
Identifying Organizational Drivers of Internal Audit Effectiveness2009/02/17English180
Strengthening the Financial Reporting System: Can Audit Committees Deliver?2010/06/21English165
Current Developments and Trends in Social and Environmental Auditing, Reporting and Attestation: A Review and Comment2000/11/01English159
Further Evidence from Meta‐Analysis of Audit Fee Research2012/09/14English154
Evidence on the Impact of Internal Control and Corporate Governance on Audit Fees2008/03/01English148
Theory and Experimentation in Studies of Audit Judgments and Decisions: Avoiding Common Research Traps2001/11/01English137
The Audit Society — Second Thoughts2000/03/01English132
Determinants of Auditor Choice: Evidence from a Small Client Market2008/03/01English121
The Relationship between Internal Audit and Senior Management: A Qualitative Analysis of Expectations and Perceptions2006/11/01English116
Audit Committee Characteristics and Audit Report Lag2014/12/29English115
Audit Quality and Cost of Debt Capital for Private Firms: Evidence from Finland2011/01/21English109
Two Factors Affecting Internal Audit Independence and Objectivity: Evidence from Singapore2001/07/01English108
The Relationship Between the Audit Committee and the Internal Audit Function: Evidence from Australia and New Zealand2003/11/01English106
Auditor Opinion Shopping and the Audit Committee: An Analysis of Suspicious Auditor Switches2001/03/01English105
Benchmarking Audit Committee Effectiveness in Financial Reporting2004/10/12English104
Behind the Audit Report: A Descriptive Study of Discussions and Negotiations Between Auditors and Directors2000/07/01English100
Auditor Reputation: The International Empirical Evidence1997/03/01English96
Determinants of Audit Report Lag: Some Evidence from the Athens Stock Exchange2005/03/01English94
Internal Auditors’ Assessment of their Contribution to Financial Statement Audits: The Relation with Audit Committee and Internal Audit Function Characteristics2006/03/01English93
Auditor's Gender and Audit Fees2011/11/30English91
Monitoring Effects of the Internal Audit Function: Agency Theory versus other Explanatory Variables2010/10/08English90
The Impact of Audit Committee Existence and Audit Committee Meeting Frequency on the External Audit: Perceptions of Australian Auditors2007/03/01English87
Reporting Internal Control Deficiencies in the Post‐Sarbanes‐Oxley Era: The Role of Auditors and Corporate Governance2007/07/01English85
Changes in Internal Auditing During the Time of the Major US Accounting Scandals2005/09/07English83
The Relationship between Demographic Variables and Ethical Decision Making of Trainee Accountants2010/02/11English78
Do Lengthy Auditor Tenure and the Provision of Non‐Audit Services by the External Auditor Reduce Audit Report Lags?2009/06/09English74
Bank Directors’ Perceptions of Expanded Auditor's Reports2016/03/22English71
Do firms pay for audit risk? Evidence on risk premiums in audit fees after direct control for audit effort2002/03/01English71