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Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB Rulemaking Docket Matter No. 34: PCAOB Release No. 2011-003, Concept Release on Possible Revisions to PCAOB Standards Related to Reports on Audited Financial Statements.
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Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB Rulemaking Docket Matter No. 34: PCAOB Release No. 2011-003, Concept Release on Possible Revisions to PCAOB Standards Related to Reports on Audited Financial Statements. (2011)Comments by the Auditing Standards Commit…Consideration of Fraud in a Financial Statement Audit (2019)Consideration of Fraud in a F…Extreme Estimation Uncertainty in Fair Value Estimates: Implications for Audit Assurance (2012)Extreme Estimation Uncertaint…Unintended Consequences of Accelerated Filings: Are Mandatory Reductions in Audit Delay Associated with Reductions in Earnings Quality? (2011)Unintended Consequences of Ac…Pro forma disclosures, audit fees, and auditor resignations (2011)Pro forma disclosures, audit …A Comparison of XBRL Filings to Corporate 10-Ks—Evidence from the Voluntary Filing Program (2011)A Comparison of XBRL Filings …Does it add up? 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References

  • 2003Limited attention, information disclosure, and financial reporting2,339 cited
  • 2019Consideration of Fraud in a Financial Statement Audit407 cited
  • 2009Using Nonfinancial Measures to Assess Fraud Risk328 cited
  • 1999Auditing and Assurance Services : A Systematic Approach304 cited
  • 2012Extreme Estimation Uncertainty in Fair Value Estimates: Implications for Audit Assurance253 cited
  • 2008The Auditor's Reporting Model: A Literature Overview and Research Synthesis235 cited
  • 2006The Perils of Pensions: Does Pension Accounting Lead Investors and Analysts Astray?219 cited
  • 2010Does it add up? Early evidence on the data quality of XBRL filings to the SEC210 cited
  • 1996The information content of the auditor's going concern evaluation171 cited
  • 2008Assurance on XBRL for Financial Reporting147 cited
  • 2011A Comparison of XBRL Filings to Corporate 10-Ks—Evidence from the Voluntary Filing Program109 cited
  • 2010Assurance on XBRL instance document: A conceptual framework of assertions91 cited
  • 2011Pro forma disclosures, audit fees, and auditor resignations56 cited
  • 2007XBRL: Opportunities and Challenges in Enhancing Financial Reporting and Assurance Processes52 cited
  • 2011Unintended Consequences of Accelerated Filings: Are Mandatory Reductions in Audit Delay Associated with Reductions in Earnings Quality?

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46 cited
  • 2010Avoiding Common Errors of XBRL Implementation45 cited
  • Cited by

    • 2018A Comparative Analysis of Investor and Auditor Materiality Judgments30 cited
    • 2016The Effects of Key Audit Matters on the Auditor's Report's Communicative Value: Experimental Evidence from Investment Professionals and Non-Professional Investors30 cited
    • 2015Audit committee perspectives on mandatory audit firm rotation: evidence from Canada28 cited
    • 2016Has the lack of use of the qualified audit opinion turned it into the “Rotten Kid” threat?26 cited
    • 2016Relationship Between Audit Opinion And Credit Rating: Evidence From Korea23 cited
    • 2021Processing change: A qualitative study examining the frontstage and backstage of audit firms contemplating the implementation of critical audit matters21 cited