Concepedia

Audit Deficiency Detection

Audit Deficiency Detection is a methodological construct in audit quality control that identifies deviations from established auditing standards or procedural norms by systematically examining audit processes and outputs to uncover errors, omissions, or non-compliance.

8

Publications

539

Citations

17

Authors

17

Institutions

Publications per year

2017–2026

2

Parents

Publications

8

Measuring audit quality

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

, , +11

PCAOB Inspections of Smaller CPA Firms: Initial Evidence from Inspection Reports

Dana R. Hermanson, Richard W. Houston, John C. Rice · Accounting Horizons · 2007 · 137 citations

, , +14

Negative PCAOB Inspections of Triennially Inspected Auditors and Involuntary and Voluntary Client Losses

Brian Daugherty, Denise Dickins, Wayne Tervo · International Journal of Auditing · 2011 · 74 citations

, , +14

PCAOB Inspections of International Audit Firms: Initial Evidence

Carol C. Bishop, Dana R. Hermanson, Richard W. Houston · International Journal of Auditing · 2012 · 44 citations

, , +15

Is Audit Quality Associated with Auditor Tenure, Industry Expertise, and Fees? Evidence from PCAOB Opinions

Katherine Gunny, Gopal V. Krishnan, Tracey Chunqi Zhang · SSRN Electronic Journal · 2007 · 38 citations · Full text

, , +12

1–5 of 8

Authors

17

  1. SR
    Shivaram Rajgopal

    Columbia University, United States

    2 publications · 218 citations

    2

    h-index

  2. DR
    Dana R. Hermanson

    Kennesaw State University, United States

    2 publications · 181 citations

    2

    h-index

  3. RW
    Richard W. Houston

    University of Alabama, United States

    2 publications · 181 citations

    2

    h-index

  4. SS
    Suraj Srinivasan

    Dana-Farber/Harvard Cancer Center, United States

    2 publications · 218 citations

    2

    h-index

  5. XZ
    Xin Zheng

    University of British Columbia, Canada

    2 publications · 218 citations

    2

    h-index

1–5 of 17

Institutions

17

  1. Columbia University

    New York, United States

    2 h-index

    2 publications

    218 citations

  2. University of British Columbia

    Vancouver, Canada

    2 h-index

    2 publications

    218 citations

  3. University of Alabama

    Tuscaloosa, United States

    2 h-index

    2 publications

    181 citations

  4. Kennesaw State University

    Kennesaw, United States

    2 h-index

    2 publications

    181 citations

  5. East Carolina University

    Greenville, United States

    1 h-index

    1 publications

    74 citations

  6. Harvard University Press

    Cambridge, United States

    1 h-index

    1 publications

    202 citations

  7. San Francisco State University

    San Francisco, United States

    1 h-index

    3 publications

    54 citations

  8. Georgia Southwestern State University

    Americus, United States

    1 h-index

    1 publications

    44 citations

1–8 of 17

Venues

  1. SSRN Electronic Journal

    Repository · 3 publications · 64 citations

    3

    h-index

  2. International Journal of Auditing

    IJA · 2 publications · 118 citations

    2

    h-index

  3. 1

    h-index

  4. Accounting Horizons

    1 publications · 137 citations

    1

    h-index

  5. Review of Accounting Studies

    1 publications · 202 citations

    1

    h-index

1–5