Concepedia

Distrust In Auditing

Distrust in Auditing is a professional skepticism construct that denotes a deliberate suspension of belief in the reliability of financial information, distinguished by a critical assessment of audit evidence and a presumption of potential bias or deception until sufficient verification is obtained.

43

Publications

2.1K

Citations

101

Authors

64

Institutions

Publications per year

2017–2026

15

Parents

Publications

43

Social identity, personality, and the self-concept: A self-categorization perspective.

John Turner, Rina S. Onorato · 2014 · 264 citations

, , +15

Staff auditors' proclivity for computer-mediated communication with clients and its effect on skeptical behavior

G. Bradley Bennett, Richard C. Hatfield · Accounting Organizations and Society · 2018 · 128 citations

, , +13

Understanding Auditors’ Sense of Responsibility for Detecting Fraud Within Organizations

F. Todd DeZoort, Paul Harrison · Journal of Business Ethics · 2016 · 119 citations

, , +12

Real Earnings Management: A Threat to Auditor Comfort?

Benjamin P. Commerford, Dana R. Hermanson, Richard W. Houston et al. · Auditing A Journal of Practice & Theory · 2016 · 105 citations

, , +17

A Study On The Effects Of Nepotism, Favoritism And Cronyism On Organizational Trust In The Auditing Process In Family Businesses In Turkey

Hatice Necla Keleş, Tugba Kural Ozkan, Muhammet Bezirci · International Business & Economics Research Journal (IBER) · 2011 · 97 citations · Full text

, , +17

1–5 of 43

Authors

101

  1. YS
    Yan Sun

    Saint Louis University, United States

    2 publications · 99 citations

    2

    h-index

  2. SD
    Scott Duellman

    UCLouvain Saint-Louis Brussels, Belgium

    2 publications · 99 citations

    2

    h-index

  3. YG
    Yves Gendron

    Université Laval, Canada

    2 publications · 118 citations

    2

    h-index

  4. JA
    José A. Gonzalo

    Universidad de Alcalá, Spain

    2 publications · 57 citations

    2

    h-index

  5. AG
    Andrés Guiral

    Yonsei University, South Korea

    2 publications · 57 citations

    2

    h-index

1–5 of 101

Institutions

64

  1. University of Alabama

    Tuscaloosa, United States

    3 h-index

    3 publications

    352 citations

  2. Southern Illinois University Carbondale

    Carbondale, United States

    2 h-index

    4 publications

    112 citations

  3. Universidad de Alcalá

    Alcalá de Henares, Spain

    2 h-index

    3 publications

    104 citations

  4. The University of Texas at El Paso

    El Paso, United States

    2 h-index

    2 publications

    26 citations

  5. Boston College

    Boston, United States

    2 h-index

    2 publications

    142 citations

  6. University of South Carolina

    Columbia, United States

    2 h-index

    3 publications

    141 citations

  7. University of Central Florida

    Orlando, United States

    2 h-index

    2 publications

    89 citations

  8. McGill University

    Montreal, Canada

    1 h-index

    1 publications

    25 citations

1–8 of 64

Venues

  1. Journal of Business Ethics

    6 publications · 307 citations

    6

    h-index

  2. Accounting Organizations and Society

    4 publications · 292 citations

    4

    h-index

  3. SSRN Electronic Journal

    Repository · 3 publications · 58 citations

    3

    h-index

  4. Journal of Accounting Literature

    JAL · 2 publications · 78 citations

    2

    h-index

  5. Auditing A Journal of Practice & Theory

    AJPT · 2 publications · 135 citations

    2

    h-index

1–5