Concepedia

External Audit Reform

External Audit Reform is a systematic transformation of institutional mechanisms and practices governing independent oversight of public financial operations, distinguished by its focus on enhancing the credibility, transparency, and accountability of financial reporting through strengthened audit institutions, improved methodological standards, and institutional autonomy in the context of public financial management.

98

Publications

5.9K

Citations

170

Authors

121

Institutions

Publications per year

2017–2026

27

Parents

Publications

98

Audit Research after Sarbanes-Oxley

Mark L. DeFond, Jere R. Francis · Auditing A Journal of Practice & Theory · 2005 · 664 citations

, , +15

The impact of improved auditor independence on audit market concentration in China

Mark L. DeFond, T.J. Wong, Shuhua Li · Journal of Accounting and Economics · 1999 · 639 citations

, , +17

The digital transformation of external audit and its impact on corporate governance

Riadh Manita, Najoua Elommal, Patricia Baudier et al. · Technological Forecasting and Social Change · 2019 · 505 citations

, , +16

Impact of Auditor Report Changes on Financial Reporting Quality and Audit Costs: Evidence from the United Kingdom

Lauren C. Reid, Joseph V. Carcello, Chan Li et al. · Contemporary Accounting Research · 2019 · 352 citations

, , +15

Auditing the auditors: Evidence on the recent reforms to the external monitoring of audit firms

Clive S. Lennox, Jeffrey Pittman · Journal of Accounting and Economics · 2009 · 333 citations

, , +13

1–5 of 98

Authors

170

  1. MK
    Michael Kend

    RMIT University, Australia

    7 publications · 209 citations

    7

    h-index

  2. ML
    Mark L. DeFond

    University of Southern California, United States

    4 publications · 1.7K citations

    4

    h-index

  3. SS
    Shyam Sunder

    Yale University, United States

    3 publications · 222 citations

    3

    h-index

  4. LA
    Lan Anh Nguyen

    RMIT University, Australia

    3 publications · 129 citations

    3

    h-index

  5. KJ
    Karim Jamal

    University of Alberta, Canada

    3 publications · 209 citations

    3

    h-index

1–5 of 170

Institutions

121

  1. RMIT University

    Melbourne, Australia

    7 h-index

    12 publications

    374 citations

  2. UNSW Sydney

    Sydney, Australia

    4 h-index

    4 publications

    131 citations

  3. London School of Economics and Political Science

    London, United Kingdom

    4 h-index

    4 publications

    132 citations

  4. University of Southern California

    Los Angeles, United States

    3 h-index

    3 publications

    1.5K citations

  5. University of Alberta

    Edmonton, Canada

    3 h-index

    3 publications

    209 citations

  6. Shanghai University of Finance and Economics

    Shanghai, China

    3 h-index

    4 publications

    693 citations

  7. Australian National University

    Canberra, Australia

    3 h-index

    4 publications

    113 citations

  8. Yale University

    New Haven, United States

    3 h-index

    3 publications

    222 citations

1–8 of 121

Venues

  1. SSRN Electronic Journal

    Repository · 10 publications · 362 citations

    10

    h-index

  2. Managerial Auditing Journal

    MAJ · 6 publications · 212 citations

    6

    h-index

  3. Auditing A Journal of Practice & Theory

    AJPT · 6 publications · 1.1K citations

    6

    h-index

  4. European Accounting Review

    EAR · 5 publications · 177 citations

    5

    h-index

  5. International Journal of Auditing

    IJA · 5 publications · 119 citations

    4

    h-index

1–5