References

• 2018American Institute of Certified Public Accountants308 cited
• 2018Coordination and Communication Challenges in Global Group Audits132 cited
• 2000Developments in the Audit Methodologies of Large Accounting Firms129 cited
• 1992Perceptions of new AICPA (American Institute of Certified Public Accountants) audit guide.98 cited
• 2017Multinational Group Audits: Problems Faced in Practice and Opportunities for Research93 cited
• 2012Auditors' Internal Control over Financial Reporting Decisions: Analysis, Synthesis, and Research Directions79 cited
• 2013Audit Sampling Research: A Synthesis and Implications for Future Research51 cited
• 2014Behind the Numbers: Insights into Large Audit Firm Sampling Policies51 cited
• 2012Group Audits, Group-Level Controls, and Component Materiality: How Much Auditing Is Enough?39 cited
• 2013Field Data on Accounting Error Rates and Audit Sampling29 cited
• 2008Component Materiality for Group Audits23 cited
• 2010Role and Function of the Public Company Accounting Oversight Board and Auditing Standard No. 5 an Audit Internal Control Over Financial Reporting that Integrated with an Audit of Financial Statements21 cited
• 2018Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Rulemaking Docket Matter No. 042: PCAOB Release No. 2017-005, Proposed Amendments Relating to the Supervision of Audits Involving Other Auditors and Proposed Auditing Standard— Dividing Responsibility for the Audit with Another Accounting Firm