• Issue

    International Journal of Auditing: Volume 25, Issue 1

    1-268
    March 2021
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ISSUE INFORMATION

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Issue Information

  • First Published: 09 February 2021

SPECIAL ISSUE ARTICLES

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Editorial: Assurance beyond the annual report

Michael E. Bradbury,  Gladys Lee,  Tom Scott, 
  • Pages: 1-2
  • First Published: 02 February 2021
Open Access

The impact of assurance on compliance management systems on bank directors' decisions

Reiner Quick,  Sanjar Sayar, 
  • Pages: 3-23
  • First Published: 25 October 2020
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Cybersecurity risks disclosure and implied audit risks: Evidence from audit fees

Thomas G. Calderon,  Lei Gao, 
  • Pages: 24-39
  • First Published: 28 October 2020
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The quality of other assurance services supplied by accounting firms: Evidence from independent expert reports

Anna Bedford,  Martin Bugeja,  Samir Ghannam,  Nelson Ma, 
  • Pages: 40-58
  • First Published: 05 November 2020

ORIGINAL ARTICLES

Open Access

Coordination challenges in implementing the three lines of defense model

Ulrich Bantleon,  Anne d'Arcy,  Marc Eulerich,  Anja Hucke,  Burkhard Pedell,  Nicole V.S. Ratzinger-Sakel, 
  • Pages: 59-74
  • First Published: 17 September 2020
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Is a client's corporate social responsibility performance a source of audit complexity?

Joy Garcia,  Charl de Villiers,  Lina (Zixuan) Li, 
  • Pages: 75-102
  • First Published: 21 October 2020
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Examining PCAOB disciplinary orders on small audit firms: Evidence from 2005 to 2018

Jun Guo,  Ethan Kinory,  Yaou Zhou, 
  • Pages: 103-116
  • First Published: 16 October 2020
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CEO compensation, corporate governance, and audit fees: Evidence from New Zealand

Divesh S. Sharma,  Umapathy Ananthanarayanan,  Barri Litt, 
  • Pages: 117-141
  • First Published: 18 November 2020
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Core earnings management: How do audit firms interact with classification shifting and accruals management?

Aasmund Eilifsen,  Kjell Henry Knivsflå, 
  • Pages: 142-165
  • First Published: 31 January 2021
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External auditors' reliance on management's experts: The effects of an early-stage conversation and past auditor–client relationship

Prerana Agrawal,  Isabel Z. Wang,  David Woodliff, 
  • Pages: 166-187
  • First Published: 05 January 2021
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Influence of auditor's gender, experience, rule observance attitudes and critical thinking disposition on materiality judgements

Batul Towfique Hasan,  Parmod Chand,  Meiting Lu, 
  • Pages: 188-205
  • First Published: 27 December 2020
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Outsourced internal audit function and real earnings management: The role of industry and firm expertise of external providers

Saeed Rabea Baatwah,  Waddah Kamal Omer,  Khaled Salmen Aljaaidi, 
  • Pages: 206-232
  • First Published: 19 January 2021
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How U.S. audit committees oversee internal control over financial reporting

Andrea B. Weickgenannt,  Dana R. Hermanson,  Vineeta D. Sharma, 
  • Pages: 233-248
  • First Published: 24 January 2021
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How do audit team industry and client-specific experience impact audit effort and audit fees?

Christine Contessotto,  W. Robert Knechel,  Robyn Moroney, 
  • Pages: 249-268
  • First Published: 28 January 2021