Issues

The value of public sector audit: Literature and history

David Hay; Carolyn Cordery
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Audit seasonality and pricing of audit services: Theory and evidence from a meta-analysis

Hooi Ying Ng; Per Christen Tronnes; Leon Wong
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Audit committees’ independence and the information content of earnings announcements in Western Europe

Cédric Poretti; Alain Schatt; Liesbeth Bruynseels
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Risk reporting: A review of the literature and implications for future research✩

Tamer Elshandidy; Philip J. Shrives; Matt Bamber; Santhosh Abraham
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Analytical procedures in external auditing: A comprehensive literature survey and framework for external audit analytics

Deniz A. Appelbaum; Alex Kogan; Miklos A. Vasarhelyi
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Big data techniques in auditing research and practice: Current trends and future opportunities

Adrian Gepp; Martina K. Linnenluecke; Terrence J. O’Neill; Tom Smith
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Determinants and consequences of executive compensation-related shareholder activism and say-on-pay votes: A literature review and research agenda

Jörn Obermann; Patrick Velte
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