Concepedia

Interview-based Auditing

Interview-Based Auditing is a qualitative audit methodology that systematically collects and evaluates process-related evidence through structured or semi-structured interviews with stakeholders, distinguishing itself from observational or documentation-based auditing techniques by its reliance on verbal information and subjective insights to assess compliance, performance, and procedural adherence.

62

Publications

3.6K

Citations

160

Authors

102

Institutions

Publications per year

2017–2026

27

Parents

Publications

62

The Urban Institute Audit Studies: Their Methods and Findings

James J. Heckman, Peter Siegelman · 1993 · 311 citations

, , +10

Qualitative Research in Auditing: A Methodological Roadmap

Michael Power, Yves Gendron · Auditing A Journal of Practice & Theory · 2015 · 289 citations

, , +11

PCAOB Inspections: Public Accounting Firms on “Trial”

Kimberly D. Westermann, Jeffrey P. Cohen, Greg Trompeter · Contemporary Accounting Research · 2018 · 232 citations

, , +15

Interview-based research in accounting 2000–2014: Informal norms, translation and vibrancy

Narisa Tianjing Dai, Clinton Free, Yves Gendron · Management Accounting Research · 2018 · 147 citations · Full text

, , +17

“Real-izing” the benefits of new technologies as a source of audit evidence: An interpretive field study

Michael J. Fischer · Accounting Organizations and Society · 1996 · 117 citations

, , +14

1–5 of 62

Authors

160

  1. YG
    Yves Gendron

    Université Laval, Canada

    3 publications · 548 citations

    3

    h-index

  2. LR
    Linda Robinson

    University of San Diego, United States

    2 publications · 71 citations

    2

    h-index

  3. CW
    Christopher Wong

    University of Waterloo, Canada

    2 publications · 71 citations

    2

    h-index

  4. MK
    Michael Kend

    RMIT University, Australia

    2 publications · 133 citations

    2

    h-index

  5. PY
    Prem Yapa

    RMIT University, Australia

    2 publications · 86 citations

    2

    h-index

1–5 of 160

Institutions

102

  1. RMIT University

    Melbourne, Australia

    5 h-index

    9 publications

    426 citations

  2. Université Laval

    Québec, Canada

    2 h-index

    2 publications

    162 citations

  3. University of Alabama

    Tuscaloosa, United States

    2 h-index

    3 publications

    140 citations

  4. Wilfrid Laurier University

    Waterloo, Canada

    2 h-index

    3 publications

    88 citations

  5. University of Waterloo

    Waterloo, Canada

    2 h-index

    6 publications

    176 citations

  6. Zayed University

    Abu Dhabi, United Arab Emirates

    2 h-index

    2 publications

    40 citations

  7. Aston University

    Birmingham, United Kingdom

    2 h-index

    3 publications

    164 citations

  8. University of Central Florida

    Orlando, United States

    2 h-index

    2 publications

    296 citations

1–8 of 102

Venues

  1. Managerial Auditing Journal

    MAJ · 7 publications · 448 citations

    7

    h-index

  2. Accounting Auditing & Accountability Journal

    7 publications · 348 citations

    7

    h-index

  3. Auditing A Journal of Practice & Theory

    AJPT · 4 publications · 486 citations

    4

    h-index

  4. International Journal of Auditing

    IJA · 3 publications · 50 citations

    3

    h-index

  5. Behavioral Research in Accounting

    BRIA · 2 publications · 74 citations

    2

    h-index

1–5