@article{Abidin_Beattie_Goodacre_2010, title={Audit market structure, fees and choice in a period of structural change: Evidence from the UK – 1998–2003}, volume={42}, DOI={10.1016/j.bar.2010.04.002}, number={3}, journal={The British Accounting Review}, author={Abidin, Shamharir and Beattie, Vivien and Goodacre, Alan}, year={2010}, month={Sep}, pages={187–206} }
@article{Bazerman_Moore_2011, title={Is it time for auditor independence yet?}, volume={36}, DOI={10.1016/j.aos.2011.07.004}, number={4–5}, journal={Accounting, Organizations and Society}, author={Bazerman, Max H. and Moore, Don}, year={2011}, month={May}, pages={310–312} }
@article{Beasley_Carcello_Hermanson_Neal_2009, title={The Audit Committee Oversight Process}, volume={26}, DOI={10.1506/car.26.1.3}, number={1}, journal={Contemporary Accounting Research}, author={Beasley, Mark S. and Carcello, Joseph V. and Hermanson, Dana R. and Neal, Terry L.}, year={2009}, month={Apr}, pages={65–122} }
@article{Beattie_Fearnley_Hines_2013, title={Perceptions of factors affecting audit quality in the post-SOX UK regulatory environment}, volume={43}, DOI={10.1080/00014788.2012.703079}, number={1}, journal={Accounting and Business Research}, author={Beattie, Vivien and Fearnley, Stella and Hines, Tony}, year={2013}, month={Feb}, pages={56–81} }
@article{Brown-Liburd_Issa_Lombardi_2015a, title={Behavioral Implications of Big Data’s Impact on Audit Judgment and Decision Making and Future Research Directions}, volume={29}, url={https://ezproxy.lib.gla.ac.uk/login?url=https://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=103541029&site=ehost-live}, number={2}, journal={Accounting Horizons}, author={Brown-Liburd, Helen and Issa, Hussein and Lombardi, Danielle}, year={2015}, month={Jun}, pages={451–468} }
@article{Brown-Liburd_Issa_Lombardi_2015b, title={Behavioral Implications of Big Data’s Impact on Audit Judgment and Decision Making and Future Research Directions}, volume={29}, url={https://ezproxy.lib.gla.ac.uk/login?url=https://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=103541029&site=ehost-live}, number={2}, journal={Accounting Horizons}, author={Brown-Liburd, Helen and Issa, Hussein and Lombardi, Danielle}, year={2015}, month={Jun}, pages={451–468} }
@article{Christensen_Elder_Glover_2015, title={Behind the Numbers: Insights into Large Audit Firm Sampling Policies}, volume={29}, url={https://ezproxy.lib.gla.ac.uk/login?url=https://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=101149603&site=ehost-live}, number={1}, journal={Accounting Horizons}, author={Christensen, Brant E. and Elder, Randal J. and Glover, Steven M.}, year={2015}, month={Mar}, pages={61–81} }
@article{Christensen_Glover_Omer_Shelley_2016, title={Understanding Audit Quality: Insights from Audit Professionals and Investors}, volume={33}, DOI={10.1111/1911-3846.12212}, number={4}, journal={Contemporary Accounting Research}, author={Christensen, Brant E. and Glover, Steven M. and Omer, Thomas C. and Shelley, Marjorie K.}, year={2016}, month={Dec}, pages={1648–1684} }
@misc{2018a, title={Statutory audit services market study: update paper}, url={https://assets.publishing.service.gov.uk/media/5c17cf2ae5274a4664fa777b/Audit_update_paper_S.pdf}, author={CMA}, year={2018} }
@misc{2018b, title={Statutory audit services market study: update paper}, url={https://assets.publishing.service.gov.uk/media/5c17cf2ae5274a4664fa777b/Audit_update_paper_S.pdf}, author={CMA}, year={2018} }
@article{Habib_Jiang_2015, title={Corporate governance and financial reporting quality in China: A survey of recent evidence}, volume={24}, DOI={10.1016/j.intaccaudtax.2014.12.002}, journal={Journal of International Accounting, Auditing and Taxation}, author={Habib, Ahsan and Jiang, Haiyan}, year={2015}, pages={29–45} }
@article{Hurtt_Brown-Liburd_Earley_Krishnamoorthy_2013, title={Research on Auditor Professional Skepticism: Literature Synthesis and Opportunities for Future Research}, volume={32}, url={https://ezproxy.lib.gla.ac.uk/login?url=https://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=87781467&site=ehost-live}, number={Supplement 1}, journal={AUDITING: A Journal of Practice & Theory}, author={Hurtt, R. Kathy and Brown-Liburd, Helen and Earley, Christine E. and Krishnamoorthy, Ganesh}, year={2013}, month={May}, pages={45–97} }
@article{Nelson_2009, title={A Model and Literature Review of Professional Skepticism in Auditing}, volume={28}, url={https://ezproxy.lib.gla.ac.uk/login?url=https://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=53491133&site=ehost-live}, number={2}, journal={AUDITING: A Journal of Practice & Theory}, author={Nelson, Mark W.}, year={2009}, month={Nov}, pages={1–34} }
@article{Porter_hÓgartaigh_Baskerville_2012, title={Audit Expectation-Performance Gap Revisited: Evidence from New Zealand and the United Kingdom. Part 2: Changes in the Gap in New Zealand 1989-2008 and in the United Kingdom 1999-2008}, volume={16}, DOI={10.1111/j.1099-1123.2011.00444.x}, number={3}, journal={International Journal of Auditing}, author={Porter, Brenda and hÓgartaigh, Ciaran Ó and Baskerville, Rachel}, year={2012}, month={Nov}, pages={215–247} }
@article{Porter_Ó hÓgartaigh_Baskerville_2012, title={Audit Expectation-Performance Gap Revisited: Evidence from New Zealand and the United Kingdom. Part 1: The Gap in New Zealand and the United Kingdom in 2008}, volume={16}, DOI={10.1111/j.1099-1123.2011.00443.x}, number={2}, journal={International Journal of Auditing}, author={Porter, Brenda and Ó hÓgartaigh, Ciaran and Baskerville, Rachel}, year={2012}, month={Jul}, pages={101–129} }
@book{Porter_Simon_Hatherly_2013, address={Hoboken, New Jersey}, edition={Fourth edition}, title={Principles of external auditing}, publisher={John Wiley & Sons}, author={Porter, Brenda and Simon, Jon and Hatherly, David J.}, year={2013} }
@book{Power_Demos (Organization : London, England)_1994, address={London}, title={The audit explosion}, volume={no. 7}, publisher={Demos}, author={Power, Michael and Demos (Organization : London, England)}, year={1994} }
@article{Pratt_Peursem_1993, title={Towards a conceptual framework for auditing}, volume={2}, DOI={10.1080/09639289300000002}, number={1}, journal={Accounting Education}, author={Pratt, Michael J. and Peursem, Karen Van}, year={1993}, month={Mar}, pages={11–32} }
@article{Ruhnke_Schmidt_2014, title={The audit expectation gap: existence, causes, and the impact of changes}, volume={44}, DOI={10.1080/00014788.2014.929519}, number={5}, journal={Accounting and Business Research}, author={Ruhnke, Klaus and Schmidt, Martin}, year={2014}, month={Sep}, pages={572–601} }
@misc{2010, title={The UK Approach to Corporate Governance}, url={https://www.frc.org.uk/search?searchtext=The+UK+Approach+to+Corporate+Governance+2010&searchmode=anyword}, publisher={The Financial Reporting Council}, author={The Financial Reporting Council}, year={2010} }
@article{Mandatory Audit Firm Turnover, Financial Reporting Quality, and Client Barg..._2005, url={http://search.ebscohost.com.ezproxy.lib.gla.ac.uk/login.aspx?direct=true&db=buh&AN=17268583&site=ehost-live}, journal={Accounting Horizons}, year={2005} }
@article{The Auditor’s Going-Concern Opinion as a Communication of Risk._2011, url={https://ezproxy.lib.gla.ac.uk/login?url=https://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=63694473&site=ehost-live}, journal={Auditing: A Journal of Practice & Theory}, year={2011} }
@article{Perceptions and Misperceptions Regarding the Unqualified Auditor’s Report b..._2011, url={https://ezproxy.lib.gla.ac.uk/login?url=https://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=71100625&site=ehost-live}, journal={Accounting Horizons}, year={2011} }
@article{Audit Reporting for Going-Concern Uncertainty: A Research Synthesis._2013, url={https://ezproxy.lib.gla.ac.uk/login?url=https://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=87781475&site=ehost-live}, journal={Auditing: A Journal of Practice & Theory}, year={2013} }
@article{PCAOB Quality Control Inspection Reports and Auditor Reputation._2014, url={https://ezproxy.lib.gla.ac.uk/login?url=https://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=97384389&site=ehost-live}, journal={Auditing: A Journal of Practice & Theory}, year={2014} }
@article{Risk Disclosure Preceding Negative Outcomes: The Effects of Reporting Criti..._2016, url={http://search.ebscohost.com.ezproxy.lib.gla.ac.uk/login.aspx?direct=true&db=buh&AN=117433153&site=ehost-live}, journal={Accounting Review}, year={2016} }
@article{Does Recent Academic Research Support Changes to Audit Reporting Standards?_2016, url={https://ezproxy.lib.gla.ac.uk/login?url=https://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=115737100&site=ehost-live}, journal={Accounting Horizons}, year={2016} }
@article{Conventions of Audit Quality: The Perspective of Public and Private Company..._2018, url={https://ezproxy.lib.gla.ac.uk/login?url=https://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=129897356&site=ehost-live}, journal={Auditing: A Journal of Practice & Theory}, year={2018} }
@misc{ISA 200: Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing (UK), url={https://www.frc.org.uk/getattachment/aa24dd60-5ca4-4cec-8c67-ac470b82f931/ISA-(UK)-200_Revised-June-2016.pdf} }
@misc{ISA 300: Planning an Audit of Financial Statements, url={https://www.frc.org.uk/getattachment/44a4c993-03f2-4197-920c-a65ed9660183/ISA-(UK)-300_Revised-June-2016.pdf} }
@misc{ISA 315: Identifying and Assessing the Risks of Material Misstatement Through Understanding of the Entity and Its Environment, url={https://www.frc.org.uk/getattachment/0737b946-b24a-441d-a313-54e0a90f9e7d/ISA-(UK)-315_Revised-June-2016.pdf} }
@misc{ISA 320: Materiality in Planning and Performing an Audit, url={https://www.frc.org.uk/getattachment/163782e0-f168-4992-9cd3-c22dee7ce22f/ISA-(UK)-320_Revised-June-2016.pdf} }
@misc{Gateshead Housing Association Audit Strategy, url={https://www.gatesheadhousing.co.uk/wp-content/uploads/2014/04/Item-05-External-Audit-Strategy-and-Planning-Memorandum-13141.pdf} }
@misc{Banishing bias, url={http://www.accaglobal.com/content/dam/ACCA_Global/Technical/audit/pi-banishing-bias-prof-scepticism.pdf} }
@misc{ISA 315, Identifying and Assessing the Risks of Material Misstatement Through Understanding of the Entity and Its Environment, url={https://www.frc.org.uk/getattachment/0737b946-b24a-441d-a313-54e0a90f9e7d/ISA-(UK)-315-Revised-June-2016_final.pdf} }
@misc{ISA 530, Audit Sampling, url={https://www.frc.org.uk/getattachment/d4de8d94-03d9-49b9-8a6d-045864b75494/ISA-(UK)-530_final.pdf} }
@misc{ISA 500, Audit Evidence, url={https://www.frc.org.uk/getattachment/ce79310d-f902-43ea-81e3-7e3f834119e4/ISA-(UK)-500_final.pdf} }
@misc{FRC Combined Code 2018, url={https://www.frc.org.uk/getattachment/88bd8c45-50ea-4841-95b0-d2f4f48069a2/2018-UK-Corporate-Governance-Code-FINAL.PDF} }
@misc{ISA 570 Going Concern, url={https://www.frc.org.uk/getattachment/8eab510c-17a7-4ac5-a91a-fc590bb3d7dd/ISA-(UK)-570-Revised-June-2016_final.pdf} }
@misc{ISA 700: Forming an opinion and reporting on financial statements, url={https://www.frc.org.uk/getattachment/a08b0906-f40c-4735-bbc7-45908bee2b32/ISA-(UK)-700_Revised-June-2016_final.pdf} }
@misc{Transformation Underway, M&S Annual Report 2018, url={https://corporate.marksandspencer.com/annual-report-2018/mands_annualreport_2018.pdf} }
@misc{Redcentric Report & Accounts 2017, url={https://www.redcentricplc.com/media/3087/ra_2017_combined_web.pdf} }
@misc{Handbook of the Code of Ethics for Professional Accountants, url={https://www.ethicsboard.org/system/files/publications/files/2016-IESBA-Handbook.pdf} }
@misc{Why good accountants do bad audits, url={https://www.andrew.cmu.edu/user/gl20/GeorgeLoewenstein/Papers_files/pdf/WhyGoodAccountants.pdf} }
@misc{Developments in Audit, url={https://www.frc.org.uk/getattachment/5e1ac2d1-f58c-48bc-bb91-1f4a189df18b/Developments-in-Audit-2018.pdf} }
@misc{Developments in Audit 2018, url={https://www.frc.org.uk/getattachment/5e1ac2d1-f58c-48bc-bb91-1f4a189df18b/Developments-in-Audit-2018.pdf} }
@misc{Financial Reporting Council Audit Firm Reports, url={https://www.frc.org.uk/auditors/audit-quality-review/audit-firm-specific-reports} }
@misc{Letter to Greg Clark MP re Independent Review of the Financial Reporting Council, url={https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/765547/auditor-appointment-letter-to-greg-clark-december-2018.pdf} }
@misc{Independent Review of the Financial Reporting Council, url={https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/767387/frc-independent-review-final-report.pdf} }
