Concepedia

External Audit Quality

External Audit Quality is a construct in auditing research that denotes the degree to which an independent external auditor adheres to professional standards and detects and reports financial statement irregularities, thereby enhancing the reliability and credibility of financial disclosures.

1.6K

Publications

109.9K

Citations

2.7K

Authors

1.2K

Institutions

Publications per year

2017–2026

780

Parents

Publications

1.6K

Auditor size and audit quality

Linda DeAngelo · Journal of Accounting and Economics · 1981 · 5.9K citations

, , +12

The Effect of Audit Quality on Earnings Management*

Connie L. Becker, Mark L. DeFond, James Jiambalvo et al. · Contemporary Accounting Research · 1998 · 3.3K citations

, , +12

Big 4 Office Size and Audit Quality

Jere R. Francis, Michael D. Yu · The Accounting Review · 2009 · 1.3K citations

, , +14

What do we know about audit quality?

Jere R. Francis · The British Accounting Review · 2004 · 1.3K citations · Full text

, , +10

Auditor Industry Specialization and Earnings Quality

Steven Balsam, Jagan Krishnan, Joon Sun Yang · Auditing A Journal of Practice & Theory · 2003 · 1.1K citations

, , +10

1–5 of 1.6K

Authors

2.7K

  1. JR
    Jere R. Francis

    University of Missouri, United States

    22 publications · 6K citations

    20

    h-index

  2. CS
    Clive S. Lennox

    University of Southern California, United States

    19 publications · 2.4K citations

    16

    h-index

  3. GV
    Gopal V. Krishnan

    Bentley University, United States

    14 publications · 1.2K citations

    14

    h-index

  4. TC
    Thomas C. Omer

    University of Nebraska–Lincoln, United States

    15 publications · 778 citations

    14

    h-index

  5. WR
    W. Robert Knechel

    University of Florida, United States

    15 publications · 1.7K citations

    14

    h-index

1–5 of 2.7K

Institutions

1.2K

  1. University of Missouri

    Columbia, United States

    21 h-index

    29 publications

    7.2K citations

  2. University of Tennessee at Knoxville

    Knoxville, United States

    20 h-index

    29 publications

    4.4K citations

  3. City University of Hong Kong

    Hong Kong, Hong Kong

    19 h-index

    33 publications

    2.3K citations

  4. The University of Texas at San Antonio

    San Antonio, United States

    19 h-index

    35 publications

    3.1K citations

  5. University of Kansas

    Lawrence, United States

    19 h-index

    30 publications

    2.1K citations

  6. Hong Kong Polytechnic University

    Hong Kong, Hong Kong

    19 h-index

    33 publications

    2.7K citations

  7. Monash University

    Melbourne, Australia

    19 h-index

    34 publications

    3.5K citations

  8. Maastricht University

    Maastricht, The Netherlands

    18 h-index

    24 publications

    2.5K citations

1–8 of 1.2K

Venues

  1. Auditing A Journal of Practice & Theory

    AJPT · 89 publications · 12.4K citations

    54

    h-index

  2. The Accounting Review

    75 publications · 14.9K citations

    53

    h-index

  3. SSRN Electronic Journal

    Repository · 220 publications · 7.5K citations

    43

    h-index

  4. Contemporary Accounting Research

    CAR · 53 publications · 9.2K citations

    36

    h-index

  5. Managerial Auditing Journal

    MAJ · 61 publications · 4.1K citations

    35

    h-index

1–5