Auditing

Auditing is the systematic examination of an entity's financial records and statements to provide independent assurance regarding their accuracy, completeness, and conformity with generally accepted accounting principles and standards.

20.7K

Publications

1.2M

Citations

29.3K

Authors

5.9K

Institutions

Publications per year

2017–2026

6.9K

Parents

AccountancyAccounting

Children

Audit DocumentationAudit EvidenceAudit PlanningAudit Quality ControlAudit ReportingAudit SamplingCompliance AuditingExternal AuditingFinancial Statement AuditsForensic Auditing

Publications

20.7K

The AUDIT Alcohol Consumption Questions (AUDIT-C)<subtitle>An Effective Brief Screening Test for Problem Drinking</subtitle>

Kristen Bush · Archives of Internal Medicine · 1998 · 6.2K citations

Nursing, Preventive Medicine, Auditing +14

Auditor size and audit quality

Linda DeAngelo · Journal of Accounting and Economics · 1981 · 5.9K citations

Business, Accountancy, Accounting +12

Audit committee, board of director characteristics, and earnings management

April Klein · Journal of Accounting and Economics · 2002 · 4.5K citations · Full text

Management, Accountancy, Corporate Governance +16

Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*

Patricia Dechow, Richard G. Sloan, Amy Patricia Sweeney · Contemporary Accounting Research · 1996 · 4.2K citations

Business, Accountancy, Accounting +15

An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud

CFA Digest · 1997 · 3.7K citations

Business, Accountancy, Accounting +12

1–5 of 20.7K

Authors

29.3K

JR
Jere R. Francis
University of Missouri, United States
68 publications · 20.9K citations
49
h-index
WR
W. Robert Knechel
University of Florida, United States
76 publications · 9.7K citations
45
h-index
KR
K. Raghunandan
Florida International University, United States
70 publications · 9.8K citations
44
h-index
CS
Clive S. Lennox
University of Southern California, United States
64 publications · 7.6K citations
42
h-index
MA
Miklos A. Vasarhelyi
Rutgers, The State University of New Jersey, United States
82 publications · 8.4K citations
42
h-index

1–5 of 29.3K

Institutions

5.9K

1–8 of 5.9K

Venues

The Accounting Review
397 publications · 69.3K citations
143
h-index
Auditing A Journal of Practice & Theory
AJPT · 644 publications · 65.7K citations
131
h-index
Journal of Accounting Research
JAR · 332 publications · 54.3K citations
119
h-index
Contemporary Accounting Research
CAR · 420 publications · 55.4K citations
118
h-index
Accounting Organizations and Society
309 publications · 43.7K citations
116
h-index

1–5

See also Auditing
Core Methods	Inspection Process Mining Audit Sampling Substantive Testing Substantive Analytical Review
Audit Standards	Data Protection Audit Accreditation Audits
Risk Assessment	Audit Sampling Material Misstatement Risk Risk Registers Risk-based Audit Planning Risk Mapping Risk Ranking Business Risk Assessment Going Concern Assessment
Audit Evidence	Internal Controls Big Data Analytics Substantive Testing Appropriateness Of Evidence Evidence Relevance Evidence Reliability Testing Electronic Audit Evidence
Audit Opinions	Modified Audit Opinions