Concepedia

Audit Report Users

Audit Report Users is a stakeholder category comprising entities or individuals who rely on the auditor’s opinion and financial statement disclosures to make informed economic decisions, distinguished by their dependence on the credibility and assurance provided by formal audit reporting.

45

Publications

2.9K

Citations

82

Authors

49

Institutions

Publications per year

2017–2026

7

Variants

Users Of Audit Reports

Parents

Publications

45

Assurance of Sustainability Reports: Impact on Report Users' Confidence and Perceptions of Information Credibility

Kristy Hodge, Nava Subramaniam, Jenny Stewart · Australian Accounting Review · 2009 · 359 citations

, , +15

Auditor–client management relationships and roles in negotiating financial reporting

Susan McCracken, Steven E. Salterio, Michael Gibbins · Accounting Organizations and Society · 2007 · 212 citations

, , +14

Auditor Independence

Rick Antle · Journal of Accounting Research · 1984 · 205 citations

, , +16

The Audit Reporting Model: Current Research Synthesis and Implications

Theodore J. Mock, Jean Bédard, Paul Coram et al. · Auditing A Journal of Practice & Theory · 2012 · 198 citations

, , +13

Perceptions and Misperceptions Regarding the Unqualified Auditor's Report by Financial Statement Preparers, Users, and Auditors

Glen L. Gray, Jerry L. Turner, Paul Coram et al. · Accounting Horizons · 2011 · 191 citations

, , +16

1–5 of 45

Authors

82

  1. JI
    John Innes

    University of Dundee, United Kingdom

    4 publications · 132 citations

    4

    h-index

  2. GG
    Grant Gay

    Monash University, Australia

    4 publications · 197 citations

    4

    h-index

  3. PC
    Paul Coram

    The University of Melbourne, Australia

    4 publications · 514 citations

    4

    h-index

  4. RC
    Riazur Chowdhury

    University of Dhaka, Bangladesh

    3 publications · 78 citations

    3

    h-index

  5. PS
    Peter Schelluch

    Monash University, Australia

    3 publications · 174 citations

    3

    h-index

1–5 of 82

Institutions

49

  1. Monash University

    Melbourne, Australia

    4 h-index

    10 publications

    503 citations

  2. University of Dundee

    Dundee, United Kingdom

    3 h-index

    4 publications

    167 citations

  3. Cranfield University

    Cranfield, United Kingdom

    2 h-index

    2 publications

    40 citations

  4. Schlumberger (Ireland)

    Dublin, Ireland

    2 h-index

    6 publications

    1K citations

  5. Maastricht University

    Maastricht, The Netherlands

    2 h-index

    8 publications

    1.2K citations

  6. University of Dhaka

    Dhaka, Bangladesh

    2 h-index

    2 publications

    64 citations

  7. Universidad de Deusto

    Bilbao, Spain

    2 h-index

    6 publications

    168 citations

  8. Massey University

    Palmerston North, New Zealand

    2 h-index

    2 publications

    40 citations

1–8 of 49

Venues

  1. International Journal of Auditing

    IJA · 5 publications · 139 citations

    5

    h-index

  2. Accounting Auditing & Accountability Journal

    4 publications · 219 citations

    4

    h-index

  3. Australian Accounting Review

    AAR · 4 publications · 425 citations

    4

    h-index

  4. SSRN Electronic Journal

    Repository · 3 publications · 45 citations

    3

    h-index

  5. Managerial Auditing Journal

    MAJ · 3 publications · 108 citations

    3

    h-index

1–5