Concepedia

Audit Opinion Formulation

Audit Opinion Formulation is a method within the domain of financial statement auditing that systematically evaluates audit evidence to determine the appropriateness of expressing an opinion on the fairness and accuracy of financial statements in accordance with applicable auditing standards.

50

Publications

2.8K

Citations

111

Authors

75

Institutions

Publications per year

2017–2026

14

Parents

Publications

50

Auditor Switching and Conservatism.

Jagan Krishnan · The Accounting Review · 1994 · 286 citations

, , +14

Qualified audit opinions and stock prices

Peter Dodd, Nicholas Dopuch, Robert W. Holthausen et al. · Journal of Accounting and Economics · 1984 · 244 citations

, , +12

Blockchain as the Database Engine in the Accounting System

Boon Seng Tan, Kin Yew Low · Australian Accounting Review · 2019 · 170 citations

, , +15

"Subject to" Audit Opinions and Abnormal Security Returns-Outcomes and Ambiguities

John A. Elliott · Journal of Accounting Research · 1982 · 162 citations

, , +13

The effects of qualified audit opinions on earnings response coefficients

Sung Kyu Choi, Debra C. Jeter · Journal of Accounting and Economics · 1992 · 154 citations

, , +12

1–5 of 50

Authors

111

  1. JK
    Jagan Krishnan

    Temple University, United States

    2 publications · 327 citations

    2

    h-index

  2. CG
    Chrysovalantis Gaganis

    Technical University of Crete, Greece

    2 publications · 123 citations

    2

    h-index

  3. JC
    Jiandong Chen

    Southwestern University of Finance and Economics, China

    2 publications · 119 citations

    2

    h-index

  4. DJ
    Douglas J. Cumming

    Florida Atlantic University, United States

    2 publications · 119 citations

    2

    h-index

  5. EP
    Erica Pimentel

    Queen's University, Canada

    2 publications · 71 citations

    2

    h-index

1–5 of 111

Institutions

75

  1. The University of Queensland

    Brisbane, Australia

    2 h-index

    4 publications

    134 citations

  2. Technical University of Crete

    Chania, Greece

    2 h-index

    5 publications

    325 citations

  3. Concordia University

    Montreal, Canada

    2 h-index

    6 publications

    213 citations

  4. University of Edinburgh

    Edinburgh, United Kingdom

    2 h-index

    2 publications

    119 citations

  5. Southwestern University of Finance and Economics

    Chengdu, China

    2 h-index

    2 publications

    119 citations

  6. University of Manchester

    Manchester, United Kingdom

    2 h-index

    2 publications

    119 citations

  7. Rice University

    Houston, United States

    1 h-index

    1 publications

    30 citations

  8. Temple University

    Philadelphia, United States

    1 h-index

    2 publications

    82 citations

1–8 of 75

Venues

  1. Journal of Accounting Research

    JAR · 4 publications · 289 citations

    4

    h-index

  2. International Journal of Auditing

    IJA · 3 publications · 132 citations

    3

    h-index

  3. Journal of Accounting and Economics

    3 publications · 420 citations

    3

    h-index

  4. SSRN Electronic Journal

    Repository · 3 publications · 82 citations

    3

    h-index

  5. Abacus

    2 publications · 28 citations

    2

    h-index

1–5