Concepedia

Audit Report Comparability

Audit Report Comparability is a methodological construct in audit reporting that enables the systematic evaluation and alignment of audit reports across entities or time periods by standardizing content, structure, and presentation to facilitate consistent interpretation and informed decision-making.

7

Publications

633

Citations

16

Authors

14

Institutions

Publications per year

2017–2026

3

Parents

Publications

7

Auditor Style and Financial Statement Comparability

Jere R. Francis, Matt Pinnuck, Olena V. Watanabe · The Accounting Review · 2013 · 351 citations

, , +11

Auditor Style and Financial Statement Comparability

Jere R. Francis, Matt Pinnuck, Olena V. Watanabe · SSRN Electronic Journal · 2013 · 111 citations · Full text

, , +11

It's a matter of style: The role of audit firms and audit partners in key audit matter reporting

Linette M. Rousseau, Karla M. Zehms · Contemporary Accounting Research · 2023 · 78 citations

, , +13

How a Shared Auditor Affects Firm-Pair Comparability: Implications of Both Firm and Individual Audit Styles

Lili Jiu, Bin Liu, Yuanyuan Liu · Auditing A Journal of Practice & Theory · 2020 · 40 citations

, , +13

Audit report lag and client industry homogeneity

Errol G. Stewart, Timothy D. Cairney · Managerial Auditing Journal · 2019 · 26 citations

, , +15

1–5 of 7

Authors

16

  1. JR
    Jere R. Francis

    University of Missouri, United States

    2 publications · 462 citations

    2

    h-index

  2. OV
    Olena V. Watanabe

    Iowa State University, United States

    2 publications · 462 citations

    2

    h-index

  3. MP
    Matt Pinnuck

    The University of Melbourne, Australia

    2 publications · 462 citations

    2

    h-index

  4. KM
    Karla M. Zehms

    University of Wisconsin–Madison, United States

    1 publications · 78 citations

    1

    h-index

  5. YL
    Yuanyuan Liu

    Central South University, China

    1 publications · 40 citations

    1

    h-index

1–5 of 16

Institutions

14

  1. The University of Melbourne

    Melbourne, Australia

    2 h-index

    2 publications

    462 citations

  2. Iowa State University

    Ames, United States

    2 h-index

    2 publications

    462 citations

  3. Copenhagen Business School

    Copenhagen, Denmark

    1 h-index

    2 publications

    30 citations

  4. University of Missouri

    Columbia, United States

    1 h-index

    1 publications

    351 citations

  5. Ernst & Young (Israel)

    Tel Aviv, Israel

    1 h-index

    1 publications

    12 citations

  6. Chongqing University

    Chongqing, China

    1 h-index

    1 publications

    40 citations

  7. Xiamen University

    Xiamen, China

    1 h-index

    1 publications

    40 citations

  8. Victoria University of Wellington

    Wellington, New Zealand

    1 h-index

    1 publications

    12 citations

1–8 of 14

Venues

  1. The Accounting Review

    1 publications · 351 citations

    1

    h-index

  2. Managerial Auditing Journal

    MAJ · 1 publications · 26 citations

    1

    h-index

  3. SSRN Electronic Journal

    Repository · 1 publications · 111 citations

    1

    h-index

  4. Auditing A Journal of Practice & Theory

    AJPT · 1 publications · 40 citations

    1

    h-index

  5. International Journal of Auditing

    IJA · 1 publications · 15 citations

    1

    h-index

1–5