Inventory Auditing

Inventory Auditing is a systematic examination and verification process within inventory management that ensures the accuracy, integrity, and compliance of inventory records by comparing physical stock levels against documented balances, thereby distinguishing it from routine inventory control activities through its focus on validation, error detection, and adherence to accounting or regulatory standards.

Publications

1.9K

Citations

Authors

Institutions

Publications per year

2017–2026

Parents

Inventory ControlInventory Management

Children

Damaged Goods AssessmentInventory Adjustment ReviewInventory Audit Trail AnalysisInventory Compliance AuditInventory Control TestingInventory Discrepancy InvestigationInventory Exception ReportingInventory Fraud DetectionInventory ReconciliationInventory Reporting Accuracy

Publications

Inventory Record Inaccuracy: An Empirical Analysis

Nicole DeHoratius, Ananth Raman · Management Science · 2008 · 448 citations

Engineering, Operations Management, Retail Management +15

Retail Inventory Management When Records Are Inaccurate

Nicole DeHoratius, Adam J. Mersereau, Linus Schrage · Manufacturing & Service Operations Management · 2008 · 183 citations

Engineering, Decision Sciences, Operations Management +17

A Research Note on the Effects of Gender and Task Complexity on an Audit Judgment

Janne Chung, Gary S. Monroe · Behavioral Research in Accounting · 2001 · 180 citations

Business, Behavioral Sciences, Psychology +15

If the Inventory Manager Knew: Value of Visibility and RFID under Imperfect Inventory Information

Hau L. Lee, Özalp Özer · SSRN Electronic Journal · 2009 · 122 citations · Full text

Engineering, Industrial Engineering, Operations Management +17

Prepare for takeoff: improving asset measurement and audit quality with drone-enabled inventory audit procedures

Margaret H. Christ, Scott A. Emett, Scott L. Summers et al. · Review of Accounting Studies · 2021 · 114 citations · Full text

Business, Aerospace Engineering, Operations Management +15

1–5 of 30

Authors

SL
Scott L. Summers
Brigham Young University, United States
2 publications · 129 citations
2
h-index
HH
Howard Hao‐Chun Chuang
National Chengchi University, Taiwan
2 publications · 70 citations
2
h-index
ND
Nicole DeHoratius
University of Chicago, United States
2 publications · 631 citations
2
h-index
SK
Stephen Kwaku Asare
University of Florida, United States
2 publications · 37 citations
2
h-index
DA
David A. Wood
University of Wisconsin–Madison, United States
2 publications · 129 citations
2
h-index

1–5 of 76

Institutions

1–8 of 45

Venues

SSRN Electronic Journal
Repository · 3 publications · 157 citations
3
h-index
Auditing A Journal of Practice & Theory
AJPT · 2 publications · 123 citations
2
h-index
Managerial Auditing Journal
MAJ · 2 publications · 92 citations
2
h-index
Journal of Information Systems
1 publications · 14 citations
1
h-index
International Journal of Electronic Finance
IJEF · 1 publications · 24 citations
1
h-index

1–5