Concepedia

Auditor Reporting Thresholds

Auditor Reporting Thresholds is a formal benchmark or criterion within auditing practice that determines the minimum level of financial uncertainty or deviation from normal operations at which an auditor is required to disclose substantive concerns about an entity’s ability to continue as a going concern in the audit report.

11

Publications

2.6K

Citations

19

Authors

17

Institutions

Publications per year

2017–2026

2

Parents

Publications

11

Does size matter? The influence of large clients on office-level auditor reporting decisions

J. Kenneth Reynolds, Jere R. Francis · Journal of Accounting and Economics · 2000 · 1.3K citations

, , +16

Accounting Accruals and Auditor Reporting Conservatism*

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

, , +14

Accounting Accruals and Auditor Reporting Conservatism

Jere R. Francis, Jagan Krishnan · SSRN Electronic Journal · 1998 · 78 citations · Full text

, , +17

Audit committees, non-audit services, and auditor reporting decisions prior to failure

Chloe Yu‐Hsuan Wu, Hwa‐Hsien Hsu, Jim Haslam · The British Accounting Review · 2015 · 77 citations · Full text

, , +14

Tell Me More: A content analysis of expanded auditor reporting in the United Kingdom

Kecia Smith · Accounting Organizations and Society · 2023 · 74 citations

, , +15

1–5 of 11

Authors

19

  1. JR
    Jere R. Francis

    University of Missouri, United States

    3 publications · 2.2K citations

    3

    h-index

  2. JK
    Jagan Krishnan

    Temple University, United States

    2 publications · 962 citations

    2

    h-index

  3. KS
    Kecia Smith

    North Carolina Agricultural and Technical State University, United States

    2 publications · 127 citations

    2

    h-index

  4. KH
    K. Hung Chan

    Lingnan University, Hong Kong SAR China

    1 publications · 53 citations

    1

    h-index

  5. JH
    Jim Haslam

    University of Sheffield, United Kingdom

    1 publications · 77 citations

    1

    h-index

1–5 of 19

Institutions

17

  1. Temple University

    Philadelphia, United States

    2 h-index

    2 publications

    962 citations

  2. University of Missouri

    Columbia, United States

    2 h-index

    2 publications

    2.2K citations

  3. North Carolina Agricultural and Technical State University

    Greensboro, United States

    2 h-index

    2 publications

    127 citations

  4. Rice University

    Houston, United States

    1 h-index

    1 publications

    22 citations

  5. London Business School

    London, United Kingdom

    1 h-index

    1 publications

    22 citations

  6. University of California, Riverside

    Riverside, United States

    1 h-index

    1 publications

    53 citations

  7. Macquarie University

    Sydney, Australia

    1 h-index

    3 publications

    57 citations

  8. Lingnan University

    Tuen Mun, Hong Kong

    1 h-index

    2 publications

    106 citations

1–8 of 17

Venues

  1. Journal of Accounting and Economics

    3 publications · 1.3K citations

    3

    h-index

  2. SSRN Electronic Journal

    Repository · 2 publications · 131 citations

    2

    h-index

  3. Contemporary Accounting Research

    CAR · 1 publications · 884 citations

    1

    h-index

  4. Asian Review of Accounting

    1 publications · 19 citations

    1

    h-index

  5. The British Accounting Review

    BAR · 1 publications · 77 citations

    1

    h-index

1–5