_1_ Abnormal Fees and Timely Loss Recognition–A Long-Term Perspective

Eli Amir, Yanling Guan, and Gilad Livne



_23_ Consequences of Expanded Audit Reports: Evidence from the Justifications of Assessments in France

Jean Bédard, Nathalie Gonthier-Besacier, and Alain Schatt



_47_ The Effects of Specialist Type and Estimate Aggressiveness on Jurors' Judgments of Auditor Negligence

J. Owen Brown, Jonathan H. Grenier, Jonathan S. Pyzoha, and Andrew Reffett



_71_ Audit Partner Identification and Characteristics: Evidence from U.S. Form AP Filings

Jenna J. Burke, Rani Hoitash, and Udi Hoitash



_95_ Affiliated Former Partners on the Audit Committee: Influence on he Auditor-Client Relationship and Audit Quality

Brant E. Christensen, Thomas C. Omer, Marjorie K. Shelley, and Paul A. Wong



_121_ The association between Audit Manager and Auditor-In-Charge Experience, Effort, and Risk Responsiveness

Christine Contessotto, W. Robert Knechel, and Robyn A. Moroney



_149_ A Comparative Analysis of Investor and Auditor Materiality Judgments

F. Todd DeZoort, Travis P. Holt, and Jonathan D. Stanley



_167_ Auditors' Evaluation of Subsequent Events; The Effects of Prior Commitment and Type of Accountability

Soon-Yeow Phang and Neil L. Fargher



_183_ The Effects of Critical Audit Matter Removal and Duration on Jurors' Assessments of Auditor Negligence

Jeremy M. Vinson, Jesse C. Robertson, and R. Cameron Cockrell



_203_ Larger Shareholder Incentives and Auditor Choice

Shanshan Zhang, Kangtao Ye, Yijing Cui, and Wenjiao Zang