Concepedia

Auditor Conservatism

Auditor Conservatism is a professional judgment tendency within financial auditing practice, characterized by a heightened inclination to exercise caution in recognizing and reporting financial information, ensuring that potential losses and liabilities are more readily acknowledged than potential gains, thereby preserving audit neutrality and enhancing the reliability of financial statements.

130

Publications

10.1K

Citations

229

Authors

169

Institutions

Publications per year

2017–2026

28

Parents

Publications

130

Accounting Accruals and Auditor Reporting Conservatism*

Jere R. Francis, Jagan Krishnan · Contemporary Accounting Research · 1999 · 884 citations

, , +14

Does the SOX Definition of an Accounting Expert Matter? The Association between Audit Committee Directors' Accounting Expertise and Accounting Conservatism*

Gopal V. Krishnan, Gnanakumar Visvanathan · Contemporary Accounting Research · 2008 · 579 citations

, , +12

Auditor Conservatism, Asymmetric Monitoring, and Earnings Management*

Jeong‐Bon Kim, Richard Chung, Michael Firth · Contemporary Accounting Research · 2003 · 505 citations

, , +14

Conservatism and Auditor-Client Negotiations

Rick Antle, Barry Nalebuff · Journal of Accounting Research · 1991 · 497 citations

, , +17

Client Conservatism and Auditor-Client Contracting

Yoonseok Zang, Chee Yeow Lim, Mark L. DeFond · Singapore Management University Institutional Knowledge (InK) (Singapore Management University) · 2012 · 294 citations · Full text

, , +17

1–5 of 130

Authors

229

  1. JK
    Jagan Krishnan

    Temple University, United States

    5 publications · 1.4K citations

    5

    h-index

  2. MF
    Michael Firth

    Hong Kong Polytechnic University, Hong Kong SAR China

    4 publications · 695 citations

    4

    h-index

  3. ST
    Sarah Taylor

    The University of Melbourne, Australia

    4 publications · 410 citations

    4

    h-index

  4. SB
    Sudipta Basu

    Temple University, United States

    4 publications · 326 citations

    4

    h-index

  5. SL
    Stephen L. Taylor

    University of Technology Sydney, Australia

    4 publications · 476 citations

    4

    h-index

1–5 of 229

Institutions

169

  1. Temple University

    Philadelphia, United States

    7 h-index

    8 publications

    1.4K citations

  2. City University of Hong Kong

    Hong Kong, Hong Kong

    6 h-index

    10 publications

    350 citations

  3. University of Southern California

    Los Angeles, United States

    5 h-index

    6 publications

    496 citations

  4. Nanyang Technological University

    Singapore, Singapore

    4 h-index

    4 publications

    130 citations

  5. National Taiwan University

    Taipei, Taiwan

    4 h-index

    4 publications

    108 citations

  6. UNSW Sydney

    Sydney, Australia

    4 h-index

    7 publications

    537 citations

  7. University of Missouri

    Columbia, United States

    4 h-index

    4 publications

    1.1K citations

  8. Bentley University

    Waltham, United States

    4 h-index

    5 publications

    395 citations

1–8 of 169

Venues

  1. SSRN Electronic Journal

    Repository · 21 publications · 1.4K citations

    17

    h-index

  2. Contemporary Accounting Research

    CAR · 9 publications · 2.6K citations

    9

    h-index

  3. International Journal of Auditing

    IJA · 7 publications · 293 citations

    8

    h-index

  4. Auditing A Journal of Practice & Theory

    AJPT · 7 publications · 484 citations

    7

    h-index

  5. The Accounting Review

    6 publications · 642 citations

    6

    h-index

1–5