Concepedia

Audit Report Tone

Audit Report Tone is a qualitative attribute of an audit report that characterizes the linguistic and rhetorical style used to convey the auditor’s opinion, distinguished by its level of formality, objectivity, assertiveness, and neutrality in expressing findings and conclusions.

13

Publications

448

Citations

24

Authors

19

Institutions

Publications per year

2017–2026

8

Parents

Publications

13

The effects of an auditor's communication mode and professional tone on client responses to audit inquiries

Aaron Saiewitz, Thomas Kida · Accounting Organizations and Society · 2017 · 120 citations

, , +14

Key audit risks and audit procedures during the initial year of the COVID-19 pandemic: an analysis of audit reports 2019-2020

Michael Kend, Lan Anh Nguyen · Managerial Auditing Journal · 2022 · 79 citations

, , +15

INTERACTIONS AND INTERROGATIONS: NEGOTIATING AND PERFORMING VALUE FOR MONEY REPORTS

Nina Sharma · Financial Accountability and Management · 2007 · 45 citations

, , +11

The effect of auditing firms' tone at the top on auditors' job autonomy, organizational‐professional conflict, and job satisfaction

E. Michael Bamber, Venkataraman M. Iyer · International Journal of Accounting and Information Management · 2009 · 29 citations

, , +16

The conjoint effects of corporate social responsibility performance and report tone on financial constraints: Evidence from China

Chuanlu Ge, Hengsen Cheng, Qingrun Niu et al. · Pacific-Basin Finance Journal · 2024 · 29 citations

, , +17

1–5 of 13

Authors

24

  1. AS
    Aaron Saiewitz

    University of Nevada, Las Vegas, United States

    2 publications · 146 citations

    2

    h-index

  2. TK
    Thomas Kida

    University of Massachusetts Amherst, United States

    2 publications · 146 citations

    2

    h-index

  3. HA
    Habiba Al‐Shaer

    Newcastle University, United Kingdom

    1 publications · 19 citations

    1

    h-index

  4. PH
    Paula Heliodoro

    Instituto Politecnico de Setubal, Portugal

    1 publications · 11 citations

    1

    h-index

  5. HM
    Hanen Moalla

    Manouba University, Tunisia

    1 publications · 24 citations

    1

    h-index

1–5 of 24

Institutions

19

  1. University of Massachusetts Amherst

    Amherst Center, United States

    2 h-index

    2 publications

    146 citations

  2. University of Nevada, Las Vegas

    Las Vegas, United States

    2 h-index

    2 publications

    146 citations

  3. Newcastle University

    Newcastle upon Tyne, United Kingdom

    1 h-index

    2 publications

    38 citations

  4. University of Hull

    Hull, United Kingdom

    1 h-index

    2 publications

    38 citations

  5. Hull College

    Hull, United Kingdom

    1 h-index

    1 publications

    19 citations

  6. Knowledge Centre for Agriculture

    Aarhus, Denmark

    1 h-index

    1 publications

    45 citations

  7. Manouba University

    Manouba, Tunisia

    1 h-index

    1 publications

    24 citations

  8. Beijing Normal University

    Beijing, China

    1 h-index

    2 publications

    58 citations

1–8 of 19

Venues

  1. SSRN Electronic Journal

    Repository · 2 publications · 39 citations

    2

    h-index

  2. Emerging Markets Finance and Trade

    1 publications · 21 citations

    1

    h-index

  3. Financial Accountability and Management

    FAM · 1 publications · 45 citations

    1

    h-index

  4. 1

    h-index

  5. Accounting Organizations and Society

    1 publications · 120 citations

    1

    h-index

1–5