Introduction | |
The role of the auditor in modern society : an exploratory essay | p. 3 |
The demand for external auditing : size, debt and ownership influences | p. 10 |
Auditing, directorships and the demand for monitoring | p. 30 |
Getting comfortable with the numbers : auditing and the micro-production of macro-order | p. 53 |
Making things auditable | p. 69 |
The audit expectations gap - Plus ca Change, Plus c'est la Meme Chose? | p. 96 |
Auditor independence, "low balling", and disclosure regulation | p. 123 |
Auditor size and audit quality | p. 138 |
Auditor reputation and the pricing of initial public offerings | p. 155 |
Auditor brand name reputations and industry specializations | p. 172 |
An analysis of auditor litigation and audit service quality | p. 198 |
Audit quality and auditor size : an evaluation of reputation and deep pockets hypotheses | p. 217 |
Auditor changes : a joint test of theories relating to agency costs and auditor | p. 244 |
The market for audit services : evidence from voluntary auditor changes | p. 264 |
The relation of audit contract type to audit fees and hours | p. 292 |
The production of audit services : evidence from a major public accounting firm | p. 304 |
Audit quality attributes : the perceptions of audit partners, preparers, and financial statement users | p. 325 |
The incentives for voluntary audit committee formation | p. 343 |
The use of audit committees for monitoring | p. 361 |
Organizational and economic explanations of audit committee oversight | p. 380 |
Economic determinants of audit committee independence | p. 402 |
Audit committee characteristics and auditor dismissals following "new" going-concern reports | p. 420 |
Evaluating the work of internal audit : a comparison of standards and empirical evidence | p. 445 |
The contribution of internal audit as a determinant of external audit fees and factors influencing this contribution | p. 459 |
Internalization versus externalization of the internal audit function : an examination of professional and organizational imperatives | p. 481 |
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