Concepedia

Audit Report Content

Audit Report Content is a formal academic concept denoting the specific set of prescribed elements, disclosures, and structural components that constitute the informational substance of an auditor’s opinion and supporting statements within a standardized audit report.

130

Publications

7.4K

Citations

270

Authors

180

Institutions

Publications per year

2017–2026

50

Parents

Publications

130

Corporate Reporting on the Internet

Hollis Ashbaugh, Karla M. Johnstone, Terry D. Warfield · Accounting Horizons · 1999 · 576 citations

, , +15

Consequences of adopting an expanded auditor’s report in the United Kingdom

Elizabeth F. Gutiérrez, Miguel Minutti‐Meza, Kay W. Tatum et al. · Review of Accounting Studies · 2018 · 385 citations

, , +14

Do Critical Audit Matter Paragraphs in the Audit Report Change Nonprofessional Investors' Decision to Invest?

Brant E. Christensen, Steven M. Glover, Christopher J. Wolfe · Auditing A Journal of Practice & Theory · 2014 · 320 citations

, , +16

The Informational Value of Key Audit Matters in the Auditor's Report: Evidence from an Eye-Tracking Study

Louis‐Philippe Sirois, Jean Bédard, Palash Bera · Accounting Horizons · 2018 · 284 citations

, , +16

Radiology Reports

Sandeep Naik, Anthony Hanbidge, Stephanie R. Wilson · American Journal of Roentgenology · 2001 · 244 citations

, , +12

1–5 of 130

Authors

270

  1. MF
    Mondher Fakhfakh

    University of Sfax, Tunisia

    4 publications · 89 citations

    4

    h-index

  2. MM
    Miguel Minutti‐Meza

    University of Miami, United States

    4 publications · 595 citations

    4

    h-index

  3. TB
    Tom Brown

    University of Edinburgh, United Kingdom

    3 publications · 101 citations

    3

    h-index

  4. AT
    Anne Thompson

    University of Illinois Urbana-Champaign, United States

    3 publications · 418 citations

    3

    h-index

  5. DH
    David Hatherly

    University of Edinburgh, United Kingdom

    3 publications · 101 citations

    3

    h-index

1–5 of 270

Institutions

180

  1. University of Sfax

    Sfax, Tunisia

    4 h-index

    4 publications

    89 citations

  2. University of Miami

    Coral Gables, United States

    4 h-index

    5 publications

    980 citations

  3. University of Wisconsin–Madison

    Madison, United States

    3 h-index

    5 publications

    1.8K citations

  4. University of Illinois Urbana-Champaign

    Urbana, United States

    3 h-index

    4 publications

    591 citations

  5. Université Laval

    Québec, Canada

    3 h-index

    5 publications

    831 citations

  6. University of Connecticut

    Storrs, United States

    3 h-index

    5 publications

    244 citations

  7. The University of Texas at Austin

    Austin, United States

    3 h-index

    3 publications

    418 citations

  8. Maastricht University

    Maastricht, The Netherlands

    3 h-index

    6 publications

    533 citations

1–8 of 180

Venues

  1. SSRN Electronic Journal

    Repository · 13 publications · 418 citations

    13

    h-index

  2. Managerial Auditing Journal

    MAJ · 7 publications · 324 citations

    7

    h-index

  3. Accounting Horizons

    6 publications · 1.3K citations

    6

    h-index

  4. European Accounting Review

    EAR · 6 publications · 461 citations

    6

    h-index

  5. Accounting and Business Research

    5 publications · 303 citations

    5

    h-index

1–5