Concepedia

External Audit Reporting

External Audit Reporting is a formal, independent verification process in which an external auditor assesses and communicates the accuracy, completeness, and compliance of an organization’s financial statements with applicable accounting standards and regulatory requirements.

78

Publications

5.2K

Citations

147

Authors

102

Institutions

Publications per year

2017–2026

23

Parents

Publications

78

Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions

Holger Daske, Luzi Hail, Christian Leuz et al. · Journal of Accounting Research · 2012 · 740 citations

, , +16

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

Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions

Holger Daske, Luzi Hail, Christian Leuz et al. · SSRN Electronic Journal · 2012 · 240 citations · Full text

, , +16

The impact of Information Technology (IT) on modern accounting systems

Maziyar Ghasemi, Vahid Shafeiepour, Mohammad Aslani et al. · Procedia - Social and Behavioral Sciences · 2011 · 176 citations · Full text

, , +14

External reporting of accounting and financial information via the Internet in Spain

Catherine Gowthorpe · European Accounting Review · 1999 · 173 citations

, , +17

1–5 of 78

Authors

147

  1. WM
    Warren Maroun

    University of the Witwatersrand, South Africa

    3 publications · 202 citations

    3

    h-index

  2. KL
    Katherine L. Christ

    University of South Australia, Australia

    3 publications · 231 citations

    3

    h-index

  3. RB
    Roger Burritt

    University of South Australia, Australia

    3 publications · 231 citations

    3

    h-index

  4. CL
    Christian Leuz

    University of Chicago, United States

    2 publications · 980 citations

    2

    h-index

  5. MS
    Mary S. Stone

    University of Alabama, United States

    2 publications · 84 citations

    2

    h-index

1–5 of 147

Institutions

102

  1. University of the Witwatersrand

    Johannesburg, South Africa

    3 h-index

    3 publications

    202 citations

  2. University of South Australia

    Adelaide, Australia

    3 h-index

    3 publications

    231 citations

  3. Prince of Songkla University

    Songkhla, Thailand

    2 h-index

    2 publications

    71 citations

  4. University of Mannheim

    Mannheim, Germany

    2 h-index

    2 publications

    980 citations

  5. KU Leuven

    Leuven, Belgium

    2 h-index

    6 publications

    93 citations

  6. University of Illinois Urbana-Champaign

    Urbana, United States

    2 h-index

    3 publications

    118 citations

  7. University of Pennsylvania

    Philadelphia, United States

    2 h-index

    2 publications

    980 citations

  8. Massachusetts Institute of Technology

    Cambridge, United States

    2 h-index

    2 publications

    412 citations

1–8 of 102

Venues

  1. Accounting Auditing & Accountability Journal

    7 publications · 453 citations

    7

    h-index

  2. SSRN Electronic Journal

    Repository · 6 publications · 378 citations

    6

    h-index

  3. Accounting and Business Research

    5 publications · 225 citations

    5

    h-index

  4. Journal of Accounting Research

    JAR · 4 publications · 848 citations

    4

    h-index

  5. Managerial Auditing Journal

    MAJ · 4 publications · 98 citations

    4

    h-index

1–5