Publications

Peer-Reviewed Journal Articles

Alnafisah, Y., Hazgui, M. and Samsonova-Taddei, A. (2025). “The gut instinct gives you direction and then you follow it”: Exploring the social-intuitive dimension of auditor skepticism. Journal of Business Ethics, vol. 200, no. 1, pp. 189-205.

Li, Yuntian, B. Luo, Z. Singer, and J. Zhang. (2025). Is Critical Audit Matter an Indicator of Poor Accruals Quality? Auditing: A Journal of Practice & Theory 44(1): 163-187. https://publications.aaahq.org/ajpt/article/44/1/163/12606/Can-Critical-Audit-Matters-Be-a-Signal-of-Poor

Cziffra, J., Z. Singer, and J. Zhang. (2025). Do Big 4 Auditors Consistently Provide Better Audit Quality? Evidence from Government Audits. Auditing: A Journal of Practice & Theory 44(3): 55-84. https://publications.aaahq.org/ajpt/article/doi/10.2308/AJPT-2023-022/12954/Do-Big-4-Firms-Provide-Higher-Audit-Quality-in

Dermarkar, S., Samsonova-Taddei, A., and Gendron Y. (2025). Mythmaking in audit regulation: The Canadian initiative on “enhancing audit quality”. Accounting and Business Research, vol. 55, no. 3, pp. 302-329.

Francoeur, C., Y. Li, Z. Singer, and J. Zhang. (2023). Management Forecasts of Female CEOs: Quality and Consequences. Review of Accounting Studies 28: 1721-1764. https://doi.org/10.1007/s11142-021-09669-7

Krishnan, G., Z. Singer, and J. Zhang. (2023). Audit Partner Ethnicity and Salient Audit Phenomena. Accounting, Organizations, and Society 107: Article 101440. https://doi.org/10.1016/j.aos.2023.101440

Cziffra, J., S. Fortin, and Z. Singer. (2023). The Differences in Government Accounting Conservatism across Jurisdictions, their Determinants, and Consequences: The Case of Canada and the United States. Review of Accounting Studies, 28(2): 1035-1073. https://doi.org/10.1007/s11142-021-09663-z

Pruijssers, J., G. Singer, Z. Singer, and D. Tsang. (2023). Social Influence Pressures and the Risk Attitudes of Aspiring Financial Market Professionals. Journal of Accounting Education, 62: Article 100828. https://doi.org/10.1016/j.jaccedu.2022.100828

Samsonova-Taddei, A., and Gendron, Y. (2022). Critical Auditing studies: Adopting a critical lens towards contemporary audit discourse, practice and regulation. Critical Perspectives on Accounting. 83, pp. 1-10.

Singer, Z., and J. Zhang. (2022). Do Companies Engage in Auditor Shopping to Conceal Misreporting? Evidence from Financial Misstatements. Journal of Business, Finance, and Accounting, 49(1-2): 140-180. https://doi.org/10.1111/jbfa.12562

Salijeni, G., Samsonova-Taddei, A., Turley, S. (2021). Understanding how Big Data technologies reconfigure the nature and organization of financial statements audits: A sociomaterial analysis. European Accounting Review. 30(3), pp. 531-555.

Gendron Y., Samsonova-Taddei, A., and Guénin-Paracini, H. (2021). Making sense of risk management as a (dis)comfort-inducing practice. Behavioural Research in Accounting. 33, pp. 1-20.

Channuntapipat, C., Samsonova-Taddei, A., and Turley, S. (2020). “Variation in sustainability assurance practice: An analysis of accounting versus non-accounting providers”. British Accounting Review, 52(2), pp. 1-17.

Alon, A., Mennicken, A., and Samsonova-Taddei, A. (2019). “Dynamics and limits of regulatory privatization: Re-organizing audit oversight in Russia”. Organization Studies, 40(8), pp. 1217-1239.

Samsonova-Taddei, A., and Turley, S. (2019). “Accountability in an independent regulatory setting: The use of Impact Assessment in the regulation of financial reporting in the UK”. Journal of Business Ethics, 155(4), pp. 1053-1076.

Fedyk, T., Z. Singer, and T. Sougiannis. (2019). The Accrual Anomaly: Accrual Originations, Accrual Reversals, and Resolution of Uncertainty. Contemporary Accounting Research, 37(2): 885-916. https://doi.org/10.1111/1911-3846.12538

Singer, Z., and J. Zhang. (2018). Auditor Tenure and the Timeliness of Misstatement Discovery. The Accounting Review. 93(2): 315-338. https://doi.org/10.2308/accr-51871

Channuntapipat, C., Samsonova-Taddei, A., and Turley, S. (2018). “Exploring diversity in sustainability assurance practice: Evidence from assurance providers in the UK”. Accounting, Auditing and Accountability Journal, 32(2), pp. 556-580.

Salijeni, G., Samsonova-Taddei, A., and Turley, S. (2018). “Big Data and changes in audit technology: Contemplating a research agenda”. Accounting and Business Research, 49, pp. 95-119.

Fedyk, T., Z. Singer, and M. Soliman. (2017). The Sharpest Tool in the Shed: An Examination of Financial Statement Management Tools during IPOs. Review of Accounting Studies, 22(4): 1541-1581. DOI 10.1007/s11142-017-9412-4

Samsonova-Taddei, A., and Siddiqui, J. (2016). “Regulation and the promotion of audit ethics: Analysis of the content of the EU’s policy”. Journal of Business Ethics, 139(1), pp. 183-195.

Samsonova-Taddei, A., and Humphrey, C. (2015) “Risk and the construction of a European audit policy agenda: The case of auditor liability”. Accounting, Organizations and Society, 41(1), pp. 55-72.

Samsonova-Taddei, A., and Humphrey, C. (2014) “Transnationalism and the transforming roles of professional accountancy bodies: Towards a research agenda”. Accounting, Auditing and Accountability Journal, 27(6), pp. 903-932.

Samsonova-Taddei, A. (2013). “Social relations and the differential local impact of global standards: The case of International Standards on Auditing”. Abacus, 49 (4), pp. 506-538.

Ozkan, N., Z. Singer, and H. You. (2012). Mandatory IFRS Adoption and the Contractual Usefulness of Accounting Information in Executive Compensation. Journal of Accounting Research, 50(4): 1077-1107. https://doi.org/10.1111/j.1475-679X.2012.00453.x

Nondorf, M., Z. Singer, and H. You. (2012). A Study of Firms Surrounding the Threshold of Sarbanes-Oxley Section 404 Compliance. Advances in Accounting, 28(1): 96-110. https://doi.org/10.1016/j.adiac.2012.02.009

Singer, Z., and H. You. (2011). The Effect of Section 404 of the Sarbanes-Oxley Act on Earnings Quality. Journal of Accounting Auditing and Finance. 26(3): 556-589. https://doi.org/10.1016/j.adiac.2012.02.009

Samsonova, A. (2009) “Local Sites of Globalisation: A Look at the Development of a legislative framework for auditing in Russia”. Critical Perspectives on Accounting, 20 (4), pp. 528-552.

Industry reports

Turley, S., Humphrey C., Samsonova-Taddei, A., Siddiqui, J., Woods, M., Basoudis, I., and C. Richard (2016). “Skills, Competencies and the Sustainability of the Modern Audit”. A research study commissioned by ICAS (Institute of Chartered Accountants of Scotland) and FRC (Financial Reporting Council).

Book chapters

  1. Humphrey, C., Loft, A., Samsonova-Taddei, A. (2014). “Not just a standard story: The rise of International Standards on Auditing”. In The Routledge Companion to Auditing, ed. Hay, D., Knechel, W.R., and M. Willekens, Routledge.
  2. Humphrey, C., Samsonova, A., Siddiqui, J. (2013). (peer-reviewed). “Auditing, regulation and the persistence of the expectation gap”. In The Routledge Companion to Accounting, Reporting and Regulation, ed. van Mourik, C., & Walton, P, Abingdon, Routledge.
  3. Humphrey, C and Samsonova, A. (2013). “A crisis of identity? Juxtaposing auditor liability and the value of audit”. In Accounting and Regulation, ed. Di Pietra, R., McLeay, S., and Ronen, J., New York: Springer Science and Business Media.
  4. Samsonova, A. (2008). “Regulation and Trust in Auditing in Russia”. In Auditing, Trust and Governance: Developing Regulation in Europe, ed. Quick, R., Turley, S., and Willekens, M., Routledge.

Professional publications

Krishnan, G., Z. Singer, and J. Zhang. (2024). Ethnic diversity is still a serious issue at the top level in accounting firms. The Conversation. https://theconversation.com/ethnic-diversity-is-still-a-serious-issue-at-the-top-level-in-accounting-firms-225333