Concepedia

Audit Strategy Development

Audit Strategy Development is a methodological framework within the domain of audit planning that systematically establishes the overall scope, timing, and direction of the audit engagement, distinguishing itself by integrating risk assessment, resource allocation, and regulatory compliance to guide the effective execution of audit procedures.

57

Publications

2.7K

Citations

123

Authors

90

Institutions

Publications per year

2017–2026

19

Parents

Publications

57

Corporate Governance and the Audit Process*

Jeffrey P. Cohen, Ganesh Krishnamoorthy · Contemporary Accounting Research · 2002 · 629 citations

, , +10

Business Strategy, Financial Reporting Irregularities, and Audit Effort

Kathleen A. Bentley, Thomas C. Omer, Nathan Y. Sharp · Contemporary Accounting Research · 2012 · 611 citations

, , +14

Evaluating the Audit Explosion

Michael Power · Law & Policy · 2003 · 340 citations

, , +16

The auditor’s strategy selection for negotiation with management: Flexibility of initial accounting position and nature of the relationship

Michael Gibbins, Susan McCracken, Steven E. Salterio · Accounting Organizations and Society · 2010 · 117 citations

, , +11

Use of specialists on audit engagements: A research synthesis and directions for future research

Candice T. Hux · Journal of Accounting Literature · 2017 · 79 citations

, , +14

1–5 of 57

Authors

123

  1. DM
    David McNamee

    City, University of London, United Kingdom

    4 publications · 130 citations

    4

    h-index

  2. GS
    Georges Selim

    City, University of London, United Kingdom

    3 publications · 95 citations

    3

    h-index

  3. AC
    Ana-Maria Cristescu

    Institute of Chartered Accountants in England and Wales, United Kingdom

    2 publications · 87 citations

    2

    h-index

  4. PW
    Pauline Weetman

    University of Strathclyde, United Kingdom

    2 publications · 87 citations

    2

    h-index

  5. AJ
    Andrew J. Beattie

    Macquarie University, Australia

    2 publications · 87 citations

    2

    h-index

1–5 of 123

Institutions

90

  1. City, University of London

    London, United Kingdom

    3 h-index

    3 publications

    95 citations

  2. UNSW Sydney

    Sydney, Australia

    2 h-index

    2 publications

    657 citations

  3. KU Leuven

    Leuven, Belgium

    2 h-index

    7 publications

    142 citations

  4. Iscte – Instituto Universitário de Lisboa

    Lisbon, Portugal

    2 h-index

    3 publications

    72 citations

  5. Australian National University

    Canberra, Australia

    1 h-index

    1 publications

    12 citations

  6. Beijing Jiaotong University

    Beijing, China

    1 h-index

    1 publications

    29 citations

  7. University of Strathclyde

    Glasgow, United Kingdom

    1 h-index

    1 publications

    14 citations

  8. Civil Service

    London, United Kingdom

    1 h-index

    1 publications

    23 citations

1–8 of 90

Venues

  1. International Journal of Auditing

    IJA · 5 publications · 185 citations

    5

    h-index

  2. Accounting Organizations and Society

    3 publications · 223 citations

    3

    h-index

  3. Managerial Auditing Journal

    MAJ · 3 publications · 74 citations

    3

    h-index

  4. European Accounting Review

    EAR · 3 publications · 107 citations

    3

    h-index

  5. Journal of Cleaner Production

    2 publications · 33 citations

    2

    h-index

1–5