Journal of Accounting Literature: Volume 40 Issue 1

The value of public sector audit: Literature and history

David Hay, Carolyn Cordery

This paper explores the value of financial statement auditing in the public sector. The study applies theory about auditing from the private sector as well as the public sector to…

Audit seasonality and pricing of audit services: Theory and evidence from a meta-analysis

Hooi Ying Ng, Per Christen Tronnes, Leon Wong

Auditing is seasonal, with the majority of U.S. public companies having a December fiscal year-end. This results in an audit “busy season” and “off-season” with a non-trivial…

Audit committees’ independence and the information content of earnings announcements in Western Europe

Cédric Poretti, Alain Schatt, Liesbeth Bruynseels

We examine whether the percentage of independent members sitting on the audit committee, in different institutional settings, impacts the market reaction (measured by the abnormal…

Risk reporting: A review of the literature and implications for future research✩

Tamer Elshandidy, Philip J. Shrives, Matt Bamber, Santhosh Abraham

This paper provides a wide-ranging and up-to-date (1997–2016) review of the archival empirical risk-reporting literature. The reviewed papers are classified into two principal…

Analytical procedures in external auditing: A comprehensive literature survey and framework for external audit analytics

Deniz A. Appelbaum, Alex Kogan, Miklos A. Vasarhelyi

There is an increasing recognition in the public audit profession that the emergence of big data as well as the growing use of business analytics by audit clients has brought new…

Big data techniques in auditing research and practice: Current trends and future opportunities

Adrian Gepp, Martina K. Linnenluecke, Terrence J. O’Neill, Tom Smith

This paper analyses the use of big data techniques in auditing, and finds that the practice is not as widespread as it is in other related fields. We first introduce contemporary…

Determinants and consequences of executive compensation-related shareholder activism and say-on-pay votes: A literature review and research agenda

Jörn Obermann, Patrick Velte

This systematic literature review analyses the determinants and consequences of executive compensation-related shareholder activism and say-on-pay (SOP) votes. The review covers…