Concepedia

External Audit Independence

External Audit Independence is the systematic safeguard within financial oversight that ensures an external auditor’s objectivity and impartiality in the examination of corporate financial statements, free from influence by the audited entity or other interested parties.

363

Publications

29.2K

Citations

644

Authors

390

Institutions

Publications per year

2017–2026

65

Variants

Auditor Independence

Parents

Publications

363

Auditor independence, ‘low balling’, and disclosure regulation

Linda DeAngelo · Journal of Accounting and Economics · 1981 · 1.7K citations

, , +16

Corporate Governance and Accounting Scandals

Anup Agrawal, Sahiba Chadha · The Journal of Law and Economics · 2005 · 1.5K citations

, , +14

Do Nonaudit Services Compromise Auditor Independence? Further Evidence

Hollis Ashbaugh, Ryan LaFond, Brian W. Mayhew · The Accounting Review · 2003 · 1.5K citations

, , +17

Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions

Mark L. DeFond, K. Raghunandan, K.R. Subramanyam · Journal of Accounting Research · 2002 · 1.3K citations · Full text

, , +10

Client Importance, Nonaudit Services, and Abnormal Accruals

Hyeesoo H. Chung, Sanjay Kallapur · The Accounting Review · 2003 · 853 citations

, , +14

1–5 of 363

Authors

644

  1. DH
    David Hay

    University of Auckland, New Zealand

    6 publications · 187 citations

    6

    h-index

  2. ML
    Mark L. DeFond

    University of Southern California, United States

    6 publications · 2.5K citations

    6

    h-index

  3. FA
    Ferdinand A. Gul

    City University of Hong Kong, Hong Kong SAR China

    5 publications · 379 citations

    5

    h-index

  4. RS
    Roger Simnett

    UNSW Sydney, Australia

    5 publications · 405 citations

    5

    h-index

  5. MA
    Marshall A. Geiger

    University of Richmond, United States

    4 publications · 462 citations

    4

    h-index

1–5 of 644

Institutions

390

  1. UNSW Sydney

    Sydney, Australia

    8 h-index

    11 publications

    498 citations

  2. University of Auckland

    Auckland, New Zealand

    7 h-index

    15 publications

    579 citations

  3. Monash University

    Melbourne, Australia

    7 h-index

    8 publications

    480 citations

  4. The University of Queensland

    Brisbane, Australia

    6 h-index

    6 publications

    539 citations

  5. Hong Kong Polytechnic University

    Hong Kong, Hong Kong

    6 h-index

    7 publications

    634 citations

  6. Technische Universität Darmstadt

    Darmstadt, Germany

    5 h-index

    6 publications

    311 citations

  7. Arizona State University

    Tempe, United States

    5 h-index

    5 publications

    512 citations

  8. Deakin University

    Burwood, Australia

    5 h-index

    5 publications

    318 citations

1–8 of 390

Venues

  1. SSRN Electronic Journal

    Repository · 50 publications · 2.8K citations

    24

    h-index

  2. Auditing A Journal of Practice & Theory

    AJPT · 22 publications · 2.3K citations

    20

    h-index

  3. Managerial Auditing Journal

    MAJ · 21 publications · 973 citations

    16

    h-index

  4. Contemporary Accounting Research

    CAR · 15 publications · 1.9K citations

    15

    h-index

  5. International Journal of Auditing

    IJA · 17 publications · 686 citations

    15

    h-index

1–5