Concepedia

Audit Standard Harmonization

Audit Standard Harmonization is a normative process in auditing that standardizes national and international audit practices by aligning disparate auditing standards into a common framework under the overarching category of international accounting and auditing regulation, distinguished by its aim to enhance comparability, consistency, and reliability of financial statement audits across jurisdictions.

32

Publications

1.3K

Citations

57

Authors

33

Institutions

Publications per year

2017–2026

6

Parents

Publications

32

Connecting worlds: The translation of international auditing standards into post-Soviet audit practice

Andrea Mennicken · Accounting Organizations and Society · 2007 · 199 citations

, , +13

Harmonizing public sector accounting in Europe: thinking out of the box

Francesca Manes Rossi, Sandra Cohen, Eugenio Caperchione et al. · Public Money & Management · 2016 · 136 citations · Full text

, , +17

The Making of Independent Auditing Standards in China

Jason Zezhong Xiao, Zhihua Xie · Accounting Horizons · 2000 · 83 citations

, , +15

The Politics of Accounting Regulation

Sebastian Botzem · Edward Elgar Publishing eBooks · 2012 · 82 citations

, , +17

Integrated audit of management systems

Stanislav Karapetrović, Walter Willborn · International Journal of Quality & Reliability Management · 1998 · 73 citations

, , +17

1–5 of 32

Authors

57

  1. IB
    Isabel Brusca

    Universidad de Zaragoza, Spain

    2 publications · 166 citations

    2

    h-index

  2. FM
    Francesca Manes Rossi

    University of Salerno, Italy

    2 publications · 166 citations

    2

    h-index

  3. AE
    Ahmed Eltweri

    Liverpool John Moores University, United Kingdom

    1 publications · 13 citations

    2

    h-index

  4. VC
    Vicente Condor

    Universidad de Zaragoza, Spain

    2 publications · 65 citations

    2

    h-index

  5. KK
    Kim Klarskov Jeppesen

    Copenhagen Business School, Denmark

    1 publications · 15 citations

    1

    h-index

1–5 of 57

Institutions

33

  1. Universidad de Zaragoza

    Zaragoza, Spain

    3 h-index

    4 publications

    231 citations

  2. University of Vaasa

    Vaasa, Finland

    2 h-index

    2 publications

    50 citations

  3. Hebrew University of Jerusalem

    Jerusalem, Israel

    1 h-index

    1 publications

    19 citations

  4. University of Manitoba

    Winnipeg, Canada

    1 h-index

    2 publications

    146 citations

  5. Griffith University

    Brisbane, Australia

    1 h-index

    1 publications

    65 citations

  6. KU Leuven

    Leuven, Belgium

    1 h-index

    1 publications

    37 citations

  7. Copenhagen Business School

    Copenhagen, Denmark

    1 h-index

    2 publications

    30 citations

  8. Lincoln University

    Lincoln, New Zealand

    1 h-index

    1 publications

    17 citations

1–8 of 33

Venues

  1. 3

    h-index

  2. International Journal of Auditing

    IJA · 3 publications · 92 citations

    3

    h-index

  3. European Accounting Review

    EAR · 3 publications · 73 citations

    3

    h-index

  4. Public Money & Management

    2 publications · 166 citations

    2

    h-index

  5. Journal of Accounting Auditing & Finance

    JAAF · 2 publications · 84 citations

    2

    h-index

1–5