Routledge Handbook of Auditing

David Hay is the Professor of Auditing at the University of Auckland, New Zealand. David is a former winner of the “Notable Contribution to the Auditing Literature Award” presented by the Auditing Section of the American Accounting Association, with his co-authors.W. Robert Knechel is Distinguished Professor and the Frederick E. Fisher Eminent Scholar in Accounting at the University of Florida, US. He is the Director of the International Accounting and Auditing Center (IAAC).Marleen Willekens is Full Professor of Accounting and Auditing at KU Leuven, Belgium. Her research focuses on the economics of auditing, audit market structure, audit regulation, and audit quality.

• Part 1: Overview and the Function of Auditing 1. Overview (David Hay, W. Robert Knechel, Marleen Willekens) 2. The function of auditing (David C Hay, W. Robert Knechel, Marleen Willekens) Part 2: The Social Environment of Auditing 3. The financial reporting ecosystem and the demand for audit (Michael A. Ricci and Edward F. Thomas) 4. Auditing in a global landscape (Denise Hanes Downey and Kim Westermann) 5. The economics of audit competition and audit fees (Andrew Kitto and Devin Williams) 6. Litigation against auditors: emerging risks and research advances (Eldar Maksimov) 7. Non-audit services and auditor independence (Divesh S. Sharma and Madhukar K. Singh) 8. The role of organizational culture in auditing (Olof Bik and Reggy Hooghiemstra) 9. Fraud and auditors’ responsibility (Ashley A. Austin and Tina D. Carpenter) 10. Earnings management and auditing (Steven Cahan) Part 3: The Impact of Regulation 11. Auditor rotation (Mara Cameran and Angela Pettinicchio) 12. Audit quality: Do we know what it is, and what determines it? (Robert Felix and Mikhail Pevzner) Part 4: Auditing Settings 13. International Standards in Auditing (ISAs) (Tjibbe Bosman and Ally Zimmerman) 14. Audits of private companies (Christopher Bleibtreu, John Christian Langli, and Tobias Svanström) 15. Public sector auditing (Carolyn Cordery) Part 5: The Process of Auditing 16. Public audit oversight (Ulrike Thürheimer and Ann Vanstraelen) 17. Auditing ethics (David Hay and Lasse Niemi) 18. What do we know about auditor industry specialization? (Sophie Audousset-Coulier, Anne Jeny and Like Jiang) 19. Judgment and decision-making in auditing (Ken T. Trotman, Paul Sakchuenyos, Andrew J. Trotman and Xiayue (Jessica) Zhang) 20. Analytical procedures: Evolution, challenges, and the transformative role of artificial intelligence in auditing (Stephen Kwaku Asare and Justin Leiby) 21. Internal auditing (Marc Eulerich) 22. Professional skepticism – conceptualizations and measures (Erin Nickell and Christine Nolder) 23. Audit partners and audit teams (Lena Pieper and Simon Dekeyser) 24. The audit committee and the external auditor (Alain Schatt) 25. Advances in audit technology (Ivy Munoko and Gabriel Pündrich) Part 6: Audit Reporting 26. Audit reports (Paul Coram) 27. Reporting critical/key audit matters (Emeline Deneuve) 28. Going concern (Marshall A. Geiger) 29. Auditors’ evaluation and reporting on internal controls over financial reporting (Jennifer R. Joe and Yi-Jing Wu) 30. Assurance of sustainability and climate-related Information (Roger Simnett and Yitang (Jenny) Yang) Part 7: Conclusion 31. The future of audit research (David Hay, W. Robert Knechel and Marleen Willekens)