基于文献综述和元分析视角『国外审计领域』文献 List (60篇)
青年会计学者联合发起会计领域NO.1高端自媒体
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CJAS2018年第二次学术研讨会（厦门大学，10月26日）
文献综述：literature review。顾名思义就是针对某一研究主题已有的学术研究成果进行系统地、综合地展现，归纳和评述。其主要分为四个部分：概述，摘要，批判，建议。学习文献综述有助于迅速了解研究现状及可能的研究方向。
元分析：Meta-Analysis。即针对某一主题，将已有文献所用的数据，变量，模型和结果等的汇总。可以克服在文献综述类文章中所面临的一些局限。例如，在文献综述类文章中只有描述性的汇总结果而缺乏定量的讨论，而元分析主要关注于定量分析讨论。
List of papers-new (Auditing)
1.Auditing Private Companies: What Do We Know?
Authors:Ann Vanstraelen & Caren Schelleman
Year:2017
Key words：Auditing; Private Companies
1.A Review of the Archival Literature on Audit Partners
Authors:Clive Lennox and Xi Wu
Year:2017
Key words：Auditing; Audit Partners; Auditing; Literature Review; Research Opportunities
2.Auditing Related Party Transactions: A Literature Overview and Research Synthesis
Authors:Elizabeth A. Gordon, Elaine Henry, Timothy J. Louwers, and Brad J. Reed
Year:2016
3.The Auditor’S Reporting Model:A Literature Overview and Research Synthesis
Authors:Bryan K. Church, Shawn M. Davis, and Susan A. Mccracken
Year:2008
4.Sox After Ten Years: A Multidisciplinary Review
Authors:John C. Coates and Suraj Srinivasan
Year:2014
Key words：Sarbanes-Oxley; Regulation; Sec; Pcaob; Audit; Cost Benefit Analysi
5.Antecedents and Consequences of Independence Risk: Framework for Analysis
Authors:Karla M. Johnstone, Michael H. Sutton, and Terry D. Warfield
Year:2001
Key words：Auditor, Independence Risk, Conceptual Framework
1.Audit Firm Rotation and Audit Quality: Evidence From Academic Research
Authors:David S. Jenkins, Thomas E. Vermeer
Year:2013
Key words：Accounting Research;Auditing;Auditor Tenure;Auditor-Client Relationship;Mandatory Auditor Rotation
2.A Review of Australian Audit Pricing Literature
Author:Andrew Ferguson
Year:2005
Key words：Audit Pricing, Audit Quality, Auditor Industry Specialization
1.Auditing Research: A Review Across The Disciplinary Divide
Author:Christopher Humphrey
Year:2016
Key words：Auditing, Regulation, Qualitative Methods, Quantitative Methods, Research Methods
2.Audit Committees: Practices, Practitioners and Praxis of Governance
Authors:Niamh M. Brennan;Collette E. Kirwan
Year:2014
Key words：Corporate Governance, Audit Committees, Practice Theory, Guardianship Circle
1.Group Judgment and Decision Making In Auditing: Past and Future Research
Authors:Ken T. Trotman;Tim D. Bauer;Kerry A. Humphreys
Year:2015
Key words：Review Process;Brainstorming;Consultation
1.IFRS Adoption and Auditing: A Review
Authors:Hichem Khlif, Imen Achek
Year:2016
Key words：Audit Report Lag, Audit Fees, Audit Quality, Audit Market, IFRS Adoption
1.Effects of Differences In National Culture on Auditors’ Judgments and Decisions: A Literature Review of Cross-Cultural Auditing Studies From A Judgment and Decision Making Perspective
Authors:Christine Nolder and Tracey J. Riley
Year:2014
Key words：Culture; Ethics; Risk; Conflict; Probability; Bicultural; Overconfidence
2.A Summary of Research on External Auditor Reliance on The Internal Audit Function
Authors:Charles W. Bame-Aldred, Duane M. Brandon, William F. Messier, Jr., Larry E. Rittenberg, and Chad M. Stefaniak
Year:2013
Key words：External Audit;Internal Audit;Reliance on The Internal Audit Function;Audit Judgments
3.A Synthesis of Fraud-Related Research
Authors:Gregory M. Trompeter, Tina D. Carpenter, Naman Desai, Keith L. Jones, and Richard A. Riley, Jr.
Year:2013
Key words：Fraud; Auditing; Literature Review; SAS 99
4.Audit Reporting for Going-Concern Uncertainty: A Research Synthesis
Authors:Elizabeth Carson, Neil L. Fargher, Marshall A. Geiger, Clive S. Lennox, K. Raghunandan, and Marleen Willekens
Year:2013
Key words：Sarbanes-Oxley; Regulation; Sec; Pcaob; Audit;Going-Concern; Audit Reporting; Bankruptcy
5.Audit Sampling Research: A Synthesis and Implications for Future Research
Authors:Randal J. Elder, Abraham D. Akresh, Steven M. Glover, Julia L. Higgs, and Jonathan Liljegren
Year:2013
Key words：Audit Sampling; Audit Evidence; Post-Sox Environment
6.Auditors’ Internal Control Over Financial Reporting Decisions: Analysis, Synthesis, and Research Directions
Authors:Stephen K. Asare, Brian C. Fitzgerald, Lynford E. Graham, Jennifer R. Joe, Eric M. Negangard, and Christopher J. Wolfe
Year:2013
Key words：Auditor Judgment and Decision-Making; Internal Controls;Sarbanes-Oxley Act; Literature Synthesis
7.Audit Quality: Insights from the Academic Literature
Authors:W. Robert Knechel, Gopal V. Krishnan, Mikhail Pevzner, Lori B. Shefchik, and Uma K. Velury
Year:2013
Key words：Audit Auality; Audit Quality Indicators; Auditor Judgment; PCAOB Synthesis
8.Research on Auditor Professional Skepticism: Literature Synthesis and Opportunities for Future Research
Authors:R. Kathy Hurtt, Helen Brown-Liburd, Christine E. Earley, and Ganesh Krishnamoorthy
Year:2013
Key words：Professional Skepticism; Skepticism;Auditor Skepticism; Auditor Judgment;Skeptical Behavior
9.The Audit of Fair Values and Other Estimates:The Effects of Underlying Environmental, Task, and Auditor-Specific Factors
Authors:Brian Bratten, Lisa Milici Gaynor, Linda Mcdaniel, Norma R. Montague, and Gregory E. Sierra
Year:2013
Key words：Fair Values; Estimates;Audit Judgment; Audit Deficiencies
10.The Audit Reporting Model: Current Research Synthesis and Implications
Authors:Theodore J. Mock, Jean Be ´Dard, Paul J. Coram, Shawn M. Davis, Reza Espahbodi, and Rick C. Warne
Year:2013
Key words：The Audit Reporting Model; The Audit Report; Auditing; Assurance; Expectations Gap; Financial Statements
11.The Auditor’S Approach To Subsequent Events: Insights From The Academic Literature
Authors:Janne O. Y. Chung, Charles P. Cullinan, Michele Frank, James H. Long, Jennifer Mueller-Phillips, and Dennis M. O’Reilly
Year:2013
Key words：Contextual Factors;Cognitive Processing Strategies;Heuristics and Biases; Subsequent Events Judgment Process
12.Two Decades of Behavioral Research on Analytical Procedures: What Have We Learned?
Authors:William F. Messier, Jr., Chad A. Simon, and Jason L. Smith
Year:2013
Key words：Analytical Procedures; Risk Assessment Procedures; Auditing Standards
13.A Framework for Understanding and Researching Audit Quality
Author:Jere R. Francis
Year:2011
14.A Model and Literature Review of Professional Skepticism In Auditing Risk Monitoring and Control In Audit Firms: A Research Synthesis
Authors:Jean C. Bedard, Donald R. Deis, Mary B. Curtis, and J. Gregory Jenkins
Year:2009
Key words：Audit Firm Quality Control; Risk Monitoring; Auditing Standards; Independence Risk; Whistle-Blowing; Decision Aids
15.Risk Monitoring and Control In Audit Firms: A Research Synthesis
Authors:Jean C. Bedard, Donald R. Deis, Mary B. Curtis, and J. Gregory Jenkins
Year:2008
Key words：Audit Firm Quality Control; Risk Monitoring; Auditing Standards; Independence Risk; Whistle-Blowing; Decision Aids
16.International Archival Auditing and Assurance Research: Trends, Methodological Issues, and Opportunities
Authors:Roger Simnett;Elizabeth Carson;Ann Vanstraelen
Year:2007
Key words：Audit Firm Quality Control; Risk Monitoring; International Audit; Archival Research; Audit Quality; Research Opportunities
17.Audit Research after Sarbanes-Oxley
Authors:Mark L. DeFond and Jere R. Francis
Year:2005
18.Audit Reporting for Going-Concern Uncertainty: A Research Synthesis
Authors:Elizabeth Carson, Neil L. Fargher, Marshall A. Geiger, Clive S. Lennox, K. Raghunandan, and Marleen Willekens
Year:2013
Key words：Going-Concern; Audit Reporting; Bankruptcy
19.A Review and Model of Auditor Judgments In Fraud-Related Planning Tasks
Authors:Jacqueline S. Hammersley
Year:2011
Key words：Fraud; Risk Assessment;Hypothesis Generation;Audit Planning
20.Multinational Group Audits: Problems Faced in Practice and Opportunities for Research
Author:Dan Sunderland
Year:2017
Key words：Group audits; Component auditors; ISA 600; AU-C 600
21.Corporate Governance Research in Accounting and Auditing: Insights, Practice Implications, and Future Research Directions
Authors:Joseph V. Carcello, Dana R. Hermanson, and Zhongxia (Shelly) Ye
Year:2011
Key words：Corporate Governance; Board; Audit Committee; Literature Review
22.A Summary of Research and Enforcement Release Evidence on Confirmation Use and Effectiveness
Authors:Paul Caster, Randal J. Elder, and Diane J. Janvrin
Year:2008
Key words：Audit Confirmations; Audit Evidence; Confirmation Reliability; Aaer Evidence
23.Financial Statement Fraud: Insights From The Academic Literature
Author:Chris E. Hogan, Zabihollah Rezaee, Richard A. Riley, Jr., and Uma K. Velury
Year:2008
Key words：Financial Statement Fraud; Fraud Detection; Fraud Triangle; Audit Procedures;Audit Planning; High-Risk Audit Areas
1.Trends In Auditor Reporting In Australia: A Synthesis and Opportunities for Research
Authors:Elizabeth Carson, Neil Fargher, Yuyu Zhang
Year:2016
2.Review of Post-Clerp 9 Australian Auditor Independence Research
Author:Peter John Carey, Gary S. Monroe, Greg Shailer
Year:2015
3.Audit Market Structure and Competition in Australia
Authors:Elizabeth Carson, Nives Botica Redmayne, Lin Liao
Year:2014
4.The Role of Auditing In Corporate Governance In Australia and New Zealand: A Research Synthesis
Authors:David Hay, Jenny Stewart, Nives Botica Redmayne
Year:2017
5.Some Economics of Audit Market Reform
Authors:Boon Seng Tan
Year:2016
1.Audit fee research on issues related to ethics
Author:David Hay
Year:2016
1.A Review of the Concept and Measures of Audit Quality in Three Decades of Research
Authors:Tânia Menezes Montenegro, Filomena Antunes Brás
Year:2017
Key words：Auditquality; Auditqualitydefinition; Auditqualitydimensions; Auditqualityproxies;Audit quality indicators; USA; International
1.Audit Support Systems and Decision Aids: Current Practice and Opportunities for Future Research
Authors:Carlin Dowling & Stewart Leech
Year:2007
Key words：Audit Support Systems; Decision Aids; System Restrictiveness
1.The auditor‐to‐client revolving door: A structured literature review
Authors:Amr Kotb, Hussein Halabi, and Hany Elbardan
Year:2018
Key words：audit firm alumni/affiliation, Audit revolving door, employment of ex‐auditor, former auditor, structured literature review
2.Strengthening The Financial Reporting System: Can Audit Committees Deliver?
Author:Jean Bédard and Yves Gendron
Year:2010
Key words：Audit Committee, Corporate Governance, Effectiveness, Regulation, Review of Literature
3.An International Perspective on Audit Report Lag: A Synthesis of the Literature and Opportunities for Future Research
Authors:John L. Abernathy, Michael Barnes, Chad Stefaniak, and Alexandria Weisbarth
Year:2017
Key words：Audit delay, audit report lag, financial reporting timeliness
4.Auditing Interactive Complexity: Challenges for The Internal Audit Profession
Authors:Arno Nuijten, Mark Van Twist and Martijn Van Der Steen
Year:2015
Key words：Internal Audit, Interactive Complexity, Critical Essay, Adaptive Auditing
5.Integrated Fraud Risk Factors and Robust Methodology: A Review and Comment
Authors:Tumpal Sitorus and Don Scott
Year:2009
Key words：Fraud, Auditingstandards, Regulation, Auditmodelling
1.Issues Raised By Studying Defond and Zhang: What Should Audit Researchers Do?
Authors:John Donovan, Richard Frankel, Joshua Lee, Xiumin Martin, Hojun Seo
Year:2014
Key words：Auditors; Audit Quality; Regulatory Intervention;PCAOB
2.A Review of Archival Auditing Research
Author:Mark DeFond and Jieying Zhang
Year:2014
Key words：Auditing, Auditing Quality, Audit Quality Proxies, Auditing Quality Models, Auditor Incetives, Client Incentives, Competences, Financial Reporting Quality
1.The Value of Public Sector Audit: Literature and History
Authors:Elizabeth Carson, Neil Fargher, Yuyu Zhang
Year:2018
Key words：Auditing, Government, Public Sector, Auditing History
2.Formation and Consequences of Going Concern Opinions: A Review of the Literature
Author:Jodi Gissel, Jesse C. Robertson and Chad M. Stefaniak
Year:2010
1.Political Connections, Financial Reporting and Auditing: Survey of the Empirical litereture
Authors:Habib, A., Ranasinghe, D., Muhammadi, A., & Islam, A.
Year:2018
Key words：Political Connections, Financial Reporting Quality, Auditing, Financial Analysts
2.Review of Post-Clerp 9 Australian Auditor Independence Research
Author:Peter John Carey, Gary S. Monroe, Greg Shailer
Year:2015
1.Opportunities for auditing research: back to our interdisciplinary roots
Author:David Hay
Year:2017
Key words：Corporategovernance, Interdisciplinaryresearch, Auditfees, Qualitativeresearch, Auditing, Quantitative research, Auditing standards, Auditing research
2.The Frontier of Auditing Research
Author:David Hay
Year:2015
Key words：Corporate Governance, Qualitative Research, Auditing, Quantitative Research
1.Litigation risk, financial reporting and auditing: A survey of the literature
Authors:Habib, A., Jiang, H., Bhuiyan, B., and Islam, A.
Year:2014
Key words：Securities class action lawsuits; Securities class action lawsuits; Securities class action lawsuits; Auditor litigation
2.Audit firm industry specialization and audit outcomes: Insights from academic literature
Author:Habib, A
Year:2011
Key words：Industry Specialization, Audit fees, Financial Reporting Quality, SOX
1.Integrated reporting and assurance: where can research add value?
Author:Roger Simnett, Anna Louise Huggins
Year:2015
Key words：Assurance, Capitals, Integrated reporting, International integrated reporting council, Value creation process
2.The Frontier of Auditing Research
Author:David Hay
Year:2015
Key words：Corporate Governance, Qualitative Research, Auditing, Quantitative Research
1.What Do We Know About Audit Quality?
Author:Jere R. Francis
Year:2004
Key words：Audit Quality; Sarbanes-Oxley Act; Audit Failure Rates
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会计学术联盟第十期Seminar (南华大学,9月14-16日)征稿
首届中国高校会计教师联盟大会征稿（泰山学院,11月2-4日）
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第一届新兴市场会计与财务国际学术研讨会征文 (南京财大.10月13-14日)
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2018年8月27日