Concepedia

Audit Report Language

Audit Report Language is a formal linguistic framework constituting the standardized terminology, syntactic structures, and semantic conventions used in audit reports to convey auditors' opinions, findings, and assertions with precision, objectivity, and regulatory compliance within financial and operational auditing contexts.

37

Publications

1.6K

Citations

65

Authors

43

Institutions

Publications per year

2017–2026

10

Parents

Publications

37

Does Auditor Explanatory Language in Unqualified Audit Reports Indicate Increased Financial Misstatement Risk?

Keith Czerney, Jaime J. Schmidt, Anne Thompson · The Accounting Review · 2014 · 173 citations

, , +16

The linguistic and the contextual in applied genre analysis: The case of the company audit report

John Flowerdew · English for Specific Purposes · 2009 · 140 citations

, , +14

Investors', Auditors', and Lenders' Understanding of the Message Conveyed by the Standard Audit Report on the Financial Statements

Stephen Kwaku Asare, Arnold M. Wright · Accounting Horizons · 2012 · 131 citations

, , +15

AN EMPIRICAL INVESTIGATION OF THE AUDIT EXPECTATION GAP: AUSTRALIAN EVIDENCE

Gary S. Monroe, David Woodliff · Accounting and Finance · 1994 · 126 citations

, , +14

Effects of Audit Report Wording Changes on the Perceived Message

Kirsten E. Bailey, Joseph H. Bylinski, Michael D. Shields · Journal of Accounting Research · 1983 · 93 citations

, , +14

1–5 of 37

Authors

65

  1. AT
    Anne Thompson

    University of Illinois Urbana-Champaign, United States

    4 publications · 273 citations

    4

    h-index

  2. KC
    Keith Czerney

    The University of Texas at Austin, United States

    4 publications · 273 citations

    4

    h-index

  3. MF
    Mondher Fakhfakh

    University of Sfax, Tunisia

    4 publications · 89 citations

    4

    h-index

  4. JJ
    Jaime J. Schmidt

    The University of Texas at Austin, United States

    4 publications · 273 citations

    4

    h-index

  5. KB
    Kendall Bowlin

    University of Mississippi, United States

    2 publications · 83 citations

    2

    h-index

1–5 of 65

Institutions

43

  1. The University of Texas at Austin

    Austin, United States

    4 h-index

    4 publications

    273 citations

  2. University of Sfax

    Sfax, Tunisia

    4 h-index

    4 publications

    89 citations

  3. University of Illinois Urbana-Champaign

    Urbana, United States

    4 h-index

    5 publications

    446 citations

  4. University of Missouri

    Columbia, United States

    3 h-index

    3 publications

    100 citations

  5. University of Mississippi

    Oxford, United States

    2 h-index

    2 publications

    83 citations

  6. University of Edinburgh

    Edinburgh, United Kingdom

    2 h-index

    4 publications

    54 citations

  7. University of Virginia

    Charlottesville, United States

    2 h-index

    2 publications

    83 citations

  8. University of Dundee

    Dundee, United Kingdom

    2 h-index

    2 publications

    27 citations

1–8 of 43

Venues

  1. SSRN Electronic Journal

    Repository · 4 publications · 91 citations

    4

    h-index

  2. International Journal of Auditing

    IJA · 4 publications · 132 citations

    4

    h-index

  3. Managerial Auditing Journal

    MAJ · 3 publications · 109 citations

    3

    h-index

  4. Cogent Business & Management

    2 publications · 30 citations

    2

    h-index

  5. Contemporary Accounting Research

    CAR · 2 publications · 105 citations

    2

    h-index

1–5