Concepedia

Audit Of Estimates

Audit of Estimates is a specialized form of financial audit conducted under International Auditing Standards that examines the reasonableness and reliability of management’s judgments and assumptions in forming accounting estimates reported in financial statements.

35

Publications

2.5K

Citations

68

Authors

56

Institutions

Publications per year

2017–2026

17

Variants

Auditing Of Accounting Estimates

Parents

Publications

35

Audits of Complex Estimates as Verification of Management Numbers: How Institutional Pressures Shape Practice

Emily E. Griffith, Jacqueline S. Hammersley, Kathryn Kadous · Contemporary Accounting Research · 2014 · 402 citations · Full text

, , +11

Auditor Mindsets and Audits of Complex Estimates

Emily E. Griffith, Jacqueline S. Hammersley, Kathryn Kadous et al. · Journal of Accounting Research · 2014 · 300 citations

, , +17

Extreme Estimation Uncertainty in Fair Value Estimates: Implications for Audit Assurance

Brant E. Christensen, Steven M. Glover, David A. Wood · Auditing A Journal of Practice & Theory · 2012 · 261 citations

, , +17

Man Versus Machine: Complex Estimates and Auditor Reliance on Artificial Intelligence

Benjamin P. Commerford, Sean A. Dennis, Jennifer R. Joe et al. · Journal of Accounting Research · 2021 · 209 citations

, , +15

Current Practices and Challenges in Auditing Fair Value Measurements and Complex Estimates: Implications for Auditing Standards and the Academy

Steven M. Glover, Mark Taylor, Yijing Wu · Auditing A Journal of Practice & Theory · 2016 · 154 citations · Full text

, , +14

1–5 of 35

Authors

68

  1. KK
    Kathryn Kadous

    Emory University, United States

    4 publications · 857 citations

    4

    h-index

  2. JS
    Jacqueline S. Hammersley

    University of Georgia, United States

    4 publications · 857 citations

    4

    h-index

  3. EE
    Emily E. Griffith

    University of Wisconsin–Madison, United States

    4 publications · 857 citations

    4

    h-index

  4. SM
    Steven M. Glover

    Brigham Young University, United States

    3 publications · 432 citations

    3

    h-index

  5. DY
    Donald Young

    Indiana University, United States

    2 publications · 408 citations

    2

    h-index

1–5 of 68

Institutions

56

  1. Emory University

    Atlanta, United States

    4 h-index

    4 publications

    857 citations

  2. University of Wisconsin–Madison

    Madison, United States

    4 h-index

    4 publications

    857 citations

  3. University of Delaware

    Newark, United States

    2 h-index

    2 publications

    285 citations

  4. University of Kentucky

    Lexington, United States

    2 h-index

    2 publications

    285 citations

  5. University of Georgia

    Athens, United States

    2 h-index

    2 publications

    155 citations

  6. University of Central Florida

    Orlando, United States

    2 h-index

    2 publications

    285 citations

  7. University of Nevada, Las Vegas

    Las Vegas, United States

    2 h-index

    2 publications

    285 citations

  8. University of Vermont

    Burlington, United States

    2 h-index

    2 publications

    41 citations

1–8 of 56

Venues

  1. Journal of Accounting Research

    JAR · 6 publications · 715 citations

    6

    h-index

  2. SSRN Electronic Journal

    Repository · 5 publications · 261 citations

    5

    h-index

  3. Auditing A Journal of Practice & Theory

    AJPT · 3 publications · 530 citations

    3

    h-index

  4. Accounting Organizations and Society

    2 publications · 128 citations

    2

    h-index

  5. Journal of financial reporting & accounting

    JFRA · 2 publications · 33 citations

    2

    h-index

1–5