Concepedia

External Auditing

External Auditing is a formal, independent examination of an organization's financial statements and related disclosures conducted by a qualified, third-party auditor who is not affiliated with the entity, in order to provide an objective opinion on their fairness, accuracy, and compliance with applicable accounting standards and regulations.

5.2K

Publications

337.4K

Citations

6.7K

Authors

2K

Institutions

Publications per year

2017–2026

1.8K

Parents

Children

Publications

5.2K

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

The Pricing of Audit Services: Theory and Evidence

Dan A. Simunic · Journal of Accounting Research · 1980 · 2.9K citations

, , +14

Auditor independence, ‘low balling’, and disclosure regulation

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

, , +16

Audit Committee Characteristics and Restatements

Lawrence J. Abbott, Susan W. Parker, Gary F. Peters · Auditing A Journal of Practice & Theory · 2004 · 1.7K citations

, , +15

1–5 of 5.2K

Authors

6.7K

  1. WR
    W. Robert Knechel

    University of Florida, United States

    55 publications · 8K citations

    38

    h-index

  2. JR
    Jere R. Francis

    University of Missouri, United States

    43 publications · 12.3K citations

    36

    h-index

  3. KR
    K. Raghunandan

    Florida International University, United States

    36 publications · 6.1K citations

    28

    h-index

  4. CS
    Clive S. Lennox

    University of Southern California, United States

    38 publications · 4.9K citations

    27

    h-index

  5. FA
    Ferdinand A. Gul

    City University of Hong Kong, Hong Kong SAR China

    30 publications · 3.3K citations

    24

    h-index

1–5 of 6.7K

Institutions

2K

  1. City University of Hong Kong

    Hong Kong, Hong Kong

    39 h-index

    91 publications

    9.5K citations

  2. University of Missouri

    Columbia, United States

    38 h-index

    60 publications

    14.5K citations

  3. University of Florida

    Gainesville, United States

    38 h-index

    78 publications

    7.4K citations

  4. Florida International University

    Miami, United States

    37 h-index

    69 publications

    9.1K citations

  5. University of Auckland

    Auckland, New Zealand

    37 h-index

    93 publications

    11.9K citations

  6. UNSW Sydney

    Sydney, Australia

    36 h-index

    104 publications

    6.4K citations

  7. Nanyang Technological University

    Singapore, Singapore

    36 h-index

    74 publications

    6.7K citations

  8. Bentley University

    Waltham, United States

    35 h-index

    80 publications

    5.7K citations

1–8 of 2K

Venues

  1. Auditing A Journal of Practice & Theory

    AJPT · 322 publications · 37.8K citations

    103

    h-index

  2. The Accounting Review

    173 publications · 35.4K citations

    99

    h-index

  3. Contemporary Accounting Research

    CAR · 186 publications · 23.1K citations

    79

    h-index

  4. Journal of Accounting Research

    JAR · 130 publications · 29K citations

    76

    h-index

  5. Managerial Auditing Journal

    MAJ · 295 publications · 17.3K citations

    72

    h-index

1–5