Auditing Section
American Accounting Association

Contents of
Auditing - A Journal of Practice & Theory
Fall, 1995 --- Volume 14 - Number 2

MAIN ARTICLES

• Compliance with GAAS Reporting Standards: Evidence from a Positive Enforcement Program, Gary J. Colbert and Terrence B. O'Keefe, pp. 1-16.
  
• Judgmental Versus Random Sampling in Auditing: An Experimental Investigation, Lawrence A. Ponomon and John P. Wendell, pp. 17-34
  
• CPA Performance of Consulting Engagements with Audit Clients: Effects on Financial Statement Users' Perceptions and Decisions, D. Jordan Lowe and Kurt Pany , pp. 35-53
  
• The Resolution of Auditor Going Concern Opinions, George E. Nogler , pp. 54-73
  
• Supplier Concentration and Pricing of Audit Services in New Zealand, Eric N. Johnson, Kenton B. Walker and Erik Westergaard, pp.74-89
  
• An Examination of Auditors' Reporting Intentions Upon Discovery of Procedures Prematurely Signed-Off, Steven E. Kaplan, pp. 90-104
  

PRACTICE NOTE

• A Constrained Cost-Minimization Model for Audit Sample Planning, Jack C. Robertson, pp. 105-123
  

RESEARCH NOTES

• Explanation as a Method for Evaluating Client-Suggested Causes in Analytical Procedures, Urton Anderson and Lisa Koonce , pp. 124-132
  
• Temporal Changes in Bankruptcy-Related Reporting, Joseph V. Carcello, Dana R. Hermanson and H. Fenwick Huss, pp. 133-143
  
• Superior Loan Collectibility Judgments Given Graphical Displays, William F. Wright , pp. 144-154
  

RESEARCH FORUM

• Statistically Incoherent Hypothesis Testing in Auditing, David J. Johnstone, pp. 156-175
  
• Number Magic, Auditing Acid and Materiality-A Challenge for Auditing Research, Ward Edwards, pp. 176-187
  
• On the Use of Bayesian Statistics in the Audit Process, James K. Loebbecke, pp. 188-192
  
• On the Incoherent Use of Evidence: Why Subjective Bayesian Evidence is Not Held Probative, John T. Sennetti, pp. 192-199
  

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