Concepedia

Audit Deficiencies

Audit Deficiency is a formal identification within external audit practice of a shortcoming or failure in audit procedures, judgment, or execution that undermines the accuracy, reliability, or compliance of financial reporting with established auditing standards.

53

Publications

3.8K

Citations

102

Authors

86

Institutions

Publications per year

2017–2026

17

Parents

Publications

53

An Empirical Study of the Audit Expectation-Performance Gap

Brenda Porter · Accounting and Business Research · 1993 · 371 citations

, , +12

Research on Auditor Professional Skepticism: Literature Synthesis and Opportunities for Future Research

R. Kathy Hurtt, Helen L. Brown‐Liburd, Christine E. Earley et al. · Auditing A Journal of Practice & Theory · 2012 · 345 citations

, , +12

Measuring audit quality

Shivaram Rajgopal, Suraj Srinivasan, Xin Zheng · Review of Accounting Studies · 2021 · 202 citations

, , +11

The Audit of Fair Values and Other Estimates: The Effects of Underlying Environmental, Task, and Auditor-Specific Factors

Brian Bratten, Lisa Milici Gaynor, Linda S. McDaniel et al. · Auditing A Journal of Practice & Theory · 2012 · 201 citations

, , +17

The Impact of the PCAOB Individual Engagement Inspection Process—Preliminary Evidence

Daniel Aobdia · The Accounting Review · 2017 · 198 citations

, , +11

1–5 of 53

Authors

102

  1. RW
    Richard W. Houston

    University of Alabama, United States

    3 publications · 216 citations

    3

    h-index

  2. DA
    Daniel Aobdia

    Pennsylvania State University, United States

    3 publications · 241 citations

    3

    h-index

  3. DR
    Dana R. Hermanson

    Kennesaw State University, United States

    3 publications · 294 citations

    3

    h-index

  4. GE
    Gregory E. Sierra

    Southern Illinois University Edwardsville, United States

    2 publications · 374 citations

    2

    h-index

  5. HM
    Helen M. Roybark

    Radford University, United States

    2 publications · 34 citations

    2

    h-index

1–5 of 102

Institutions

86

  1. University of Kansas

    Lawrence, United States

    3 h-index

    3 publications

    264 citations

  2. University of Alabama

    Tuscaloosa, United States

    3 h-index

    3 publications

    224 citations

  3. Kennesaw State University

    Kennesaw, United States

    3 h-index

    5 publications

    691 citations

  4. Bentley University

    Waltham, United States

    2 h-index

    3 publications

    70 citations

  5. University of Southern California

    Los Angeles, United States

    2 h-index

    3 publications

    244 citations

  6. University of South Florida

    Tampa, United States

    2 h-index

    6 publications

    1.2K citations

  7. University of South Carolina

    Columbia, United States

    2 h-index

    2 publications

    221 citations

  8. Radford University College

    Accra, Ghana

    2 h-index

    2 publications

    34 citations

1–8 of 86

Venues

  1. SSRN Electronic Journal

    Repository · 12 publications · 497 citations

    11

    h-index

  2. Auditing A Journal of Practice & Theory

    AJPT · 8 publications · 928 citations

    8

    h-index

  3. The Accounting Review

    4 publications · 502 citations

    4

    h-index

  4. Accounting Horizons

    4 publications · 508 citations

    4

    h-index

  5. International Journal of Auditing

    IJA · 3 publications · 156 citations

    3

    h-index

1–5