Concepedia

Auditor Inspection

Auditor Inspection is a systematic evaluative process, as a paper-level academic contribution, that involves the structured examination and assessment of systems, processes, or artifacts by an independent or designated authority to verify compliance, accuracy, or adherence to predefined standards, thereby distinguishing it from general inspection through its emphasis on accountability, evidentiary rigor, and auditability within scholarly or institutional frameworks.

52

Publications

3.5K

Citations

90

Authors

68

Institutions

Publications per year

2017–2026

19

Parents

Publications

52

PCAOB Inspections: Public Accounting Firms on “Trial”

Kimberly D. Westermann, Jeffrey P. Cohen, Greg Trompeter · Contemporary Accounting Research · 2018 · 232 citations

, , +15

PCAOB inspection reports and audit quality

Katherine Gunny, Tracey Chunqi Zhang · Journal of Accounting and Public Policy · 2012 · 214 citations

, , +14

The Impact of the PCAOB Individual Engagement Inspection Process—Preliminary Evidence

Daniel Aobdia · The Accounting Review · 2017 · 198 citations

, , +11

When the PCAOB Talks, Who Listens? Evidence from Stakeholder Reaction to GAAP-Deficient PCAOB Inspection Reports of Small Auditors

Lawrence J. Abbott, Katherine Gunny, Tracey Chunqi Zhang · Auditing A Journal of Practice & Theory · 2012 · 185 citations · Full text

, , +13

Public Oversight and Reporting Credibility: Evidence from the PCAOB Audit Inspection Regime

Brandon Gipper, Christian Leuz, Mark G. Maffett · Review of Financial Studies · 2019 · 170 citations

, , +12

1–5 of 52

Authors

90

  1. TC
    Tracey Chunqi Zhang

    Singapore Management University, Singapore

    5 publications · 485 citations

    5

    h-index

  2. KG
    Katherine Gunny

    University of Colorado Denver, United States

    5 publications · 485 citations

    5

    h-index

  3. BD
    Brian Daugherty

    University of Wisconsin–Milwaukee, United States

    4 publications · 220 citations

    4

    h-index

  4. NS
    Nemit Shroff

    Massachusetts Institute of Technology, United States

    3 publications · 201 citations

    3

    h-index

  5. DD
    Denise Dickins

    East Carolina University, United States

    3 publications · 136 citations

    3

    h-index

1–5 of 90

Institutions

68

  1. University of Wisconsin–Milwaukee

    Milwaukee, United States

    7 h-index

    11 publications

    867 citations

  2. Massachusetts Institute of Technology

    Cambridge, United States

    3 h-index

    4 publications

    239 citations

  3. Arizona State University

    Tempe, United States

    3 h-index

    3 publications

    53 citations

  4. Indiana University

    Bloomington, United States

    3 h-index

    3 publications

    176 citations

  5. East Carolina University

    Greenville, United States

    3 h-index

    3 publications

    136 citations

  6. Singapore Management University

    Singapore, Singapore

    3 h-index

    3 publications

    267 citations

  7. University of Arizona

    Tucson, United States

    2 h-index

    2 publications

    215 citations

  8. University of South Carolina

    Columbia, United States

    2 h-index

    2 publications

    82 citations

1–8 of 68

Venues

  1. SSRN Electronic Journal

    Repository · 14 publications · 358 citations

    12

    h-index

  2. The Accounting Review

    6 publications · 696 citations

    6

    h-index

  3. Auditing A Journal of Practice & Theory

    AJPT · 5 publications · 421 citations

    5

    h-index

  4. Current Issues in Auditing

    4 publications · 197 citations

    4

    h-index

  5. Contemporary Accounting Research

    CAR · 4 publications · 448 citations

    4

    h-index

1–5