• Issue

    International Journal of Auditing: Volume 29, Issue 3

    327-474
    July 2025
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ISSUE INFORMATION

Free Access

Issue Information

  • First Published: 01 July 2025

ORIGINAL ARTICLE

Open Access

Is Communication Between the Auditor and Audit Committee Associated With Stock Price Crash Risk?

Eun Hye Jo,  Jung Wha (Jenny) Lee,  Tom Scott, 
  • Pages: 327-347
  • First Published: 25 February 2025
Open Access

Auditor Extra-Billing and Client-Initiated Auditor Changes

Francis Goddard,  Martin Schmidt, 
  • Pages: 348-365
  • First Published: 09 March 2025

Why Regulate Auditing? Externalities and the Limits of Regulation

Jere R. Francis, 
  • Pages: 366-375
  • First Published: 20 March 2025

The Effects of Corporate Social Responsibility Assurance and the Choice of Assurer on Stock Price Crash Risk: Evidence From China

Minghui Yang,  Petra Maresova, 
  • Pages: 376-399
  • First Published: 20 March 2025

Internal Audit Structure and Risk Management: Evidence From Public US Universities

Han Yan, 
  • Pages: 400-420
  • First Published: 27 March 2025

Non-GAAP Reporting Decisions and the Enhanced Fraud Triangle: The Role of Capability

Valerie C. Simmons,  Dana R. Hermanson,  Velina K. Popova, 
  • Pages: 421-435
  • First Published: 27 March 2025
Open Access

How Sustainability Audits Impact Audit Effort Choices

Martin Klösch,  Anna Kasmanhuber, 
  • Pages: 436-453
  • First Published: 24 April 2025
Open Access

The Cost of Auditing Service Performance Information

Xikai Chen,  Tom Scott, 
  • Pages: 454-474
  • First Published: 29 April 2025