Concepedia

Audit Detection

Audit Detection is a methodological construct in tax compliance research that identifies discrepancies in financial reporting through systematic examination, distinguishing it from other detection approaches by its reliance on formal audit procedures to uncover intentional underreporting of tax liabilities.

190

Publications

8.6K

Citations

428

Authors

241

Institutions

Publications per year

2017–2026

75

Parents

Publications

190

Error Detection by Industry‐Specialized Teams during Sequential Audit Review

Vincent Owhoso, William F. Messier, John Lynch · Journal of Accounting Research · 2002 · 408 citations

, , +14

Big data techniques in auditing research and practice: Current trends and future opportunities

Adrian Gepp, Martina K. Linnenluecke, Terrence J. O’Neill et al. · Journal of Accounting Literature · 2018 · 345 citations · Full text

, , +17

An Investigation of the Reporting of Questionable Acts in an International Setting

Joseph J. Schultz, Douglas A. Johnson, Deigan Morris et al. · Journal of Accounting Research · 1993 · 255 citations

, , +10

Pattern Identification and Industry-Specialist Auditors

Jacqueline S. Hammersley · The Accounting Review · 2006 · 250 citations

, , +10

The World Has Changed—Have Analytical Procedure Practices?*

Greg Trompeter · Contemporary Accounting Research · 2010 · 178 citations · Full text

, , +17

1–5 of 190

Authors

428

  1. GD
    Glen D. Moyes

    Fordham University, United States

    5 publications · 213 citations

    5

    h-index

  2. TJ
    T. Jeffrey Wilks

    Brigham Young University, United States

    3 publications · 173 citations

    3

    h-index

  3. JS
    Jacqueline S. Hammersley

    University of Georgia, United States

    3 publications · 415 citations

    3

    h-index

  4. MF
    Mark F. Zimbelman

    Brigham Young University, United States

    3 publications · 173 citations

    3

    h-index

  5. WF
    William F. Messier

    University of Nevada, Las Vegas, United States

    3 publications · 439 citations

    3

    h-index

1–5 of 428

Institutions

241

  1. Universiti Teknologi MARA

    Shah Alam, Malaysia

    5 h-index

    12 publications

    790 citations

  2. Rutgers, The State University of New Jersey

    New Brunswick, United States

    4 h-index

    5 publications

    302 citations

  3. University of Central Florida

    Orlando, United States

    3 h-index

    2 publications

    52 citations

  4. University of Louisville

    Louisville, United States

    3 h-index

    3 publications

    57 citations

  5. Nnamdi Azikiwe University

    Awka, Nigeria

    3 h-index

    6 publications

    162 citations

  6. University of Wisconsin–Madison

    Madison, United States

    3 h-index

    3 publications

    255 citations

  7. University of Nevada, Las Vegas

    Las Vegas, United States

    3 h-index

    3 publications

    70 citations

  8. College of Accounting

    Ljubljana, Slovenia

    3 h-index

    3 publications

    46 citations

1–8 of 241

Venues

  1. SSRN Electronic Journal

    Repository · 18 publications · 491 citations

    13

    h-index

  2. Managerial Auditing Journal

    MAJ · 10 publications · 586 citations

    10

    h-index

  3. Auditing A Journal of Practice & Theory

    AJPT · 7 publications · 428 citations

    7

    h-index

  4. The Accounting Review

    7 publications · 763 citations

    7

    h-index

  5. Contemporary Accounting Research

    CAR · 5 publications · 506 citations

    6

    h-index

1–5