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Accounting and Business Research Volume 49, 2019 - Issue 5: International Accounting Policy Forum

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Why do auditors fail? What might work? What won’t?Footnote^†
† This paper was delivered at the “Better Markets Conference: Financial Scandals: Past, Present and Future” ICAEW, Chartered Accountant’s Hall, Moorgate Place, London EC2R 6EA, December 17-18, 2018.

John C. CoffeeAdolf A. Berle Professor of Law, Columbia University Law School, New York, NY, USACorrespondence[email protected]

Pages 540-561 | Published online: 01 Jun 2019

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https://doi.org/10.1080/00014788.2019.1611715
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Ahrum Choi, Eugenia Y. Lee, Sunyoung Park & Byungcherl Charlie Sohn. (2022) The differential effect of accrual-based and real earnings management on audit fees: international evidence. Accounting and Business Research 52:3, pages 254-290.
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Miguel Minutti-Meza. (2021) The art of conversation: the expanded audit report. Accounting and Business Research 51:5, pages 548-581.
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Mark Clatworthy, Juan Manuel García Lara & Edward Lee. (2020) 50 years of Accounting and Business Research. Accounting and Business Research 50:1, pages 1-5.
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Nicolás Gambetta, Laura Sierra‐García, María Antonia García‐Benau & Josefina Novejarque‐Civera. (2023) The Informative Value of Key Audit Matters in the Audit Report: Understanding the Impact of the Audit Firm and KAM Type. Australian Accounting Review 33:2, pages 114-134.
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Onyeka K. Osuji, Franklin N. Ngwu & Gary Lynch-WoodOnyeka K. Osuji. 2023. Corporate Social Responsibility Across the Globe. Corporate Social Responsibility Across the Globe 197 227 .

Rasha Kassem. (2023) Investigating the black box of external audit practice: the paradox of auditors' failure in detecting and reporting fraud. Journal of Accounting Literature 45:2, pages 406-424.
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Joshua L. Gunn, Chan Li, Lin Liao & Shan Zhou. (2023) Is It Better to Kill Two Birds with One Stone? Internal Control Audit Quality and Audit Costs for Integrated versus Nonintegrated Audits. The Accounting Review 98:1, pages 251-283.
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Karim Hegazy, H. Gin Chong & Noha Mahmoud Kamareldawla. (2023) Investigating the factors of selecting audit clients: Evidence from an emerging market. Corporate Ownership and Control 20:4, pages 97-112.
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Viera Sukalova, Zuzana Stofkova & Jana Stofkova. (2022) Human Resource Management in Sustainable Development. Sustainability 14:21, pages 14258.
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Bertrand Malsch, Marie-Soleil Tremblay & Jeffrey Cohen. (2021) Non-audit Engagements and the Creation of Public Value: Consequences for the Public Interest. Journal of Business Ethics 178:2, pages 467-479.
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Eric N. Johnson, D. Jordan Lowe & Philip M.J. Reckers. (2021) The influence of auditor narcissism and moral disengagement on risk assessments of a narcissistic client CFO. Journal of Accounting and Public Policy 40:4, pages 106826.
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Estibaliz Goicoechea, Fernando Gómez-Bezares & José Vicente Ugarte. (2021) Improving Audit Reports: A Consensus between Auditors and Users. International Journal of Financial Studies 9:2, pages 25.
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Mohammadreza Mehrabanpour, Gholamreza Karami & Mohammad Jandaghi Ghomi. (2021) Social Capital Framework for Iranian Audit Firms. Iranian journal of Value and Behavioral Accounting 5:10, pages 68-29.
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Jonathan Cook, Zachary T. Kowaleski, Michael Minnis, Andrew Sutherland & Karla M. Zehms. (2020) Auditors are known by the companies they keep. Journal of Accounting and Economics 70:1, pages 101314.
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Joshua L. Gunn, Chan Li, Lin Liao & Shan Zhou. (2021) Is it Better to Kill Two Birds with One Stone? Internal Control Audit Quality and Audit Cost for Integrated vs. Non-integrated Audits. SSRN Electronic Journal.
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Why do auditors fail? What might work? What won’t?Footnote^†
† This paper was delivered at the “Better Markets Conference: Financial Scandals: Past, Present and Future” ICAEW, Chartered Accountant’s Hall, Moorgate Place, London EC2R 6EA, December 17-18, 2018.

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Why do auditors fail? What might work? What won’t?Footnote†† This paper was delivered at the “Better Markets Conference: Financial Scandals: Past, Present and Future” ICAEW, Chartered Accountant’s Hall, Moorgate Place, London EC2R 6EA, December 17-18, 2018.

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Why do auditors fail? What might work? What won’t?Footnote^†
† This paper was delivered at the “Better Markets Conference: Financial Scandals: Past, Present and Future” ICAEW, Chartered Accountant’s Hall, Moorgate Place, London EC2R 6EA, December 17-18, 2018.