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Audit Programs and Audit Risk: A Study of Japanese Practice

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References

1991Corporate Structure, Liquidity, and Investment: Evidence from Japanese Industrial Groups2,361 cited
2014AUDITING AND ASSURANCE SERVICES : AN INTEGRATED APPROACH892 cited
2005The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act715 cited
2004Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions711 cited
1994The Production of Audit Services: Evidence from a Major Public Accounting Firm690 cited
2000Client-Acceptance Decisions: Simultaneous Effects of Client Business Risk, Audit Risk, Auditor Business Risk, and Risk Adaptation367 cited
1998Comparative corporate governance : the state of the art and emerging research313 cited
1997Resource Allocation Decisions in Audit Engagements*261 cited
2005The 21st century public company audit : conceptual elements of KPMG's global audit methodology185 cited
1999Are Audit Program Plans Risk-Adjusted?149 cited
2006An Analysis of Cross-Sectional Differences in Big and Non-Big Public Accounting Firms' Audit Programs137 cited
2006The Unreluctant Litigant? An Empirical Analysis of Japan’s Turn to Litigation133 cited
2000Developments in the Audit Methodologies of Large Accounting Firms129 cited
2000Audit Practices of PricewaterhouseCoopers

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101 cited

2005Auditor Identification of Fraud Risk Factors and their Impact on Audit Programs89 cited

1985Financial Structure and Bankruptcy Risk in Japanese Companies80 cited

Cited by

2007The Effects of Fraud and Going‐concern Risk on Auditors' Assessments of the Risk of Material Misstatement and Resulting Audit Procedures35 cited
2015An empirical comparison of the effect of XBRL on audit fees in the US and Japan32 cited
2011Client Risk Factors and Audit Resource Allocation Decisions31 cited
2014Misstatements in Financial Statements: The Relationship between Inherent and Control Risk Factors and Audit Adjustments30 cited
2020Can audit effort (hours) reduce a firm’s cost of capital? Evidence from South Korea26 cited
2019The Business Risk Audit Approach and Audit Production Efficiency20 cited
2011Audit Pricing and Cost Strategies of Japanese Big 3 Firms19 cited
2009Auditor‐Auditee Negotiation Outcome: Effects of Auditee Business Risk, Audit Risk, and Auditor Business Risk in Tunisian Context16 cited
2024Cognitive dissonance and auditor professional skepticism15 cited