Concepedia

Audit Judgment Risk

Audit Judgment Risk is a type of audit risk arising from the potential for auditors to make erroneous conclusions or decisions due to flaws in professional judgment during the evaluation of evidence, planning, or execution of audit procedures.

21

Publications

1.3K

Citations

43

Authors

31

Institutions

Publications per year

2017–2026

4

Parents

Publications

21

Risk Disclosure Preceding Negative Outcomes: The Effects of Reporting Critical Audit Matters on Judgments of Auditor Liability

Kelsey Brasel, Marcus M. Doxey, Jonathan H. Grenier et al. · The Accounting Review · 2016 · 324 citations

, , +13

A Model and Literature Review of Professional Skepticism in Auditing

Mark W. Nelson · Auditing A Journal of Practice & Theory · 2009 · 187 citations · Full text

, , +16

The Impact of Hypothesis-Testing Strategies on Auditors' Use of Judgment Data

Thomas Kida · Journal of Accounting Research · 1984 · 130 citations

, , +13

The effects of precedents and client position on auditors' financial accounting policy judgment

Steven E. Salterio · Accounting Organizations and Society · 1996 · 87 citations

, , +12

ACCOUNTABILITY AND AUDITORS' JUDGMENTS ABOUT CONTINGENT EVENTS

Thomas A. Buchman, Philip E. Tetlock, Ronald O. Reed · Journal of Business Finance &amp Accounting · 1996 · 86 citations

, , +14

1–5 of 21

Authors

43

  1. MM
    Marcus M. Doxey

    University of Alabama, United States

    3 publications · 427 citations

    3

    h-index

  2. KB
    Kelsey Brasel

    Ball State University, United States

    3 publications · 427 citations

    3

    h-index

  3. JH
    Jonathan H. Grenier

    Miami University, United States

    3 publications · 427 citations

    3

    h-index

  4. AR
    Andrew Reffett

    Miami University, United States

    3 publications · 427 citations

    3

    h-index

  5. SM
    Susan McCracken

    University of Toronto, Canada

    1 publications · 14 citations

    1

    h-index

1–5 of 43

Institutions

31

  1. Miami University

    Oxford, United States

    3 h-index

    4 publications

    511 citations

  2. University of Alabama

    Tuscaloosa, United States

    3 h-index

    3 publications

    427 citations

  3. Ball State University

    Muncie, United States

    3 h-index

    3 publications

    427 citations

  4. Foundation for Professional Development

    Pretoria, South Africa

    1 h-index

    1 publications

    14 citations

  5. Universidad del Noreste

    Tampico, Mexico

    1 h-index

    2 publications

    96 citations

  6. Thammasat University

    Bangkok, Thailand

    1 h-index

    2 publications

    58 citations

  7. Thornton Tomasetti (United States)

    New York, United States

    1 h-index

    1 publications

    44 citations

  8. International Institute for Management Development

    Lausanne, Switzerland

    1 h-index

    1 publications

    13 citations

1–8 of 31

Venues

  1. Auditing A Journal of Practice & Theory

    AJPT · 4 publications · 299 citations

    4

    h-index

  2. Contemporary Accounting Research

    CAR · 3 publications · 47 citations

    3

    h-index

  3. Journal of Accounting Research

    JAR · 2 publications · 152 citations

    2

    h-index

  4. SSRN Electronic Journal

    Repository · 2 publications · 97 citations

    2

    h-index

  5. Accounting Organizations and Society

    2 publications · 160 citations

    2

    h-index

1–5