Routledge Handbook of Auditing

Part 1: Overview and the Function of Auditing    

1. Overview   
David C 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 C. Hay, W. Robert Knechel and Marleen Willekens

Biography

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.