Concepedia

Audit Report Quality

Audit Report Quality is a scholarly construct that denotes the degree to which an audit report adheres to professional standards, exhibits accuracy, clarity, and completeness, and effectively communicates the auditor's opinion on financial statements to facilitate informed decision-making by stakeholders.

340

Publications

27.9K

Citations

728

Authors

413

Institutions

Publications per year

2017–2026

156

Parents

Publications

340

The Effect of Audit Quality on Earnings Management*

Connie L. Becker, Mark L. DeFond, James Jiambalvo et al. · Contemporary Accounting Research · 1998 · 3.3K citations

, , +12

Big 4 Office Size and Audit Quality

Jere R. Francis, Michael D. Yu · The Accounting Review · 2009 · 1.3K citations

, , +14

Audit‐Firm Tenure and the Quality of Financial Reports*

Elizabeth Johnson, Inder K. Khurana, J. Kenneth Reynolds · Contemporary Accounting Research · 2002 · 1.1K citations · Full text

, , +15

Litigation Risk and the Financial Reporting Credibility of Big 4 versus Non-Big 4 Audits: Evidence from Anglo-American Countries

Inder K. Khurana, K. K. Raman · The Accounting Review · 2004 · 872 citations

, , +15

Audit Firm Industry Specialization and Client Disclosure Quality

Kimberly Dunn, Brian W. Mayhew · Review of Accounting Studies · 2004 · 555 citations

, , +14

1–5 of 340

Authors

728

  1. JR
    Jere R. Francis

    University of Missouri, United States

    8 publications · 2.5K citations

    8

    h-index

  2. CS
    Clive S. Lennox

    University of Southern California, United States

    6 publications · 982 citations

    6

    h-index

  3. IK
    Inder K. Khurana

    University of Missouri, United States

    5 publications · 2.4K citations

    5

    h-index

  4. MS
    Mahdi Salehi

    Ferdowsi University of Mashhad, Iran

    4 publications · 107 citations

    4

    h-index

  5. CL
    Chan Li

    University of Kansas, United States

    4 publications · 629 citations

    4

    h-index

1–5 of 728

Institutions

413

  1. University of Missouri

    Columbia, United States

    10 h-index

    10 publications

    4.4K citations

  2. University of Sfax

    Sfax, Tunisia

    6 h-index

    11 publications

    262 citations

  3. University of Arizona

    Tucson, United States

    6 h-index

    6 publications

    1.1K citations

  4. University of Washington

    Seattle, United States

    5 h-index

    7 publications

    7.6K citations

  5. University of Auckland

    Auckland, New Zealand

    5 h-index

    9 publications

    503 citations

  6. University of Kansas

    Lawrence, United States

    5 h-index

    6 publications

    649 citations

  7. KU Leuven

    Leuven, Belgium

    5 h-index

    13 publications

    368 citations

  8. University of Southern California

    Los Angeles, United States

    5 h-index

    7 publications

    7.3K citations

1–8 of 413

Venues

  1. SSRN Electronic Journal

    Repository · 33 publications · 1.5K citations

    20

    h-index

  2. The Accounting Review

    13 publications · 4.3K citations

    13

    h-index

  3. Managerial Auditing Journal

    MAJ · 14 publications · 738 citations

    13

    h-index

  4. Auditing A Journal of Practice & Theory

    AJPT · 14 publications · 1.1K citations

    12

    h-index

  5. Contemporary Accounting Research

    CAR · 12 publications · 6.5K citations

    12

    h-index

1–5