Concepedia

Material Misstatement Risk

Material Misstatement Risk is the risk that the financial statements or sustainability reports contain errors or omissions significant enough to influence the decisions of a reasonable user, before considering the effectiveness of internal controls, within the context of assurance engagements and audit risk management.

78

Publications

6.9K

Citations

197

Authors

112

Institutions

Publications per year

2017–2026

38

Variants

Risk Of Material Misstatement

Parents

Publications

78

Predicting Material Accounting Misstatements*

Patricia Dechow, Weili Ge, Chad R. Larson et al. · Contemporary Accounting Research · 2011 · 1.9K citations

, , +5

The Production of Audit Services: Evidence from a Major Public Accounting Firm

Terrence B. O'Keefe, Dan A. Simunic, Michael T. Stein · Journal of Accounting Research · 1994 · 718 citations

, , +14

The Evolution of Fraud Theory

Jack W. Dorminey, A. Scott Fleming, Mary-Jo Kranacher et al. · Issues in Accounting Education · 2012 · 521 citations

, , +17

The Audit Risk Model, Business Risk and Audit-Planning Decisions

Richard W. Houston, Michael F. Peters, Jamie Pratt · The Accounting Review · 1999 · 279 citations

, , +17

Assessing the Risk of Management Fraud Through Neural Network Technology.

Brian Patrick Green, Jae Hwa Choi · Auditing A Journal of Practice & Theory · 1997 · 248 citations

, , +17

1–5 of 78

Authors

197

  1. JJ
    Jaime J. Schmidt

    The University of Texas at Austin, United States

    4 publications · 357 citations

    4

    h-index

  2. RC
    Richard C. Hatfield

    University of Alabama, United States

    3 publications · 287 citations

    3

    h-index

  3. LD
    L. Dwight Sneathen

    California State University, Chico, United States

    3 publications · 168 citations

    3

    h-index

  4. YK
    Yasemin Karaibrahimoglu

    University of Groningen, Netherlands

    3 publications · 123 citations

    3

    h-index

  5. GK
    Ganesh Krishnamoorthy

    Boston College, United States

    2 publications · 54 citations

    2

    h-index

1–5 of 197

Institutions

112

  1. The University of Texas at Austin

    Austin, United States

    5 h-index

    9 publications

    1K citations

  2. University of Alabama

    Tuscaloosa, United States

    4 h-index

    5 publications

    474 citations

  3. University of Illinois Urbana-Champaign

    Urbana, United States

    4 h-index

    5 publications

    148 citations

  4. Florida State University

    Tallahassee, United States

    3 h-index

    3 publications

    124 citations

  5. University of Nevada, Las Vegas

    Las Vegas, United States

    3 h-index

    6 publications

    171 citations

  6. Georgia Southern University

    Statesboro, United States

    3 h-index

    3 publications

    168 citations

  7. Universidad del Noreste

    Tampico, Mexico

    3 h-index

    5 publications

    225 citations

  8. California State University, Chico

    Chico, United States

    3 h-index

    3 publications

    168 citations

1–8 of 112

Venues

  1. Auditing A Journal of Practice & Theory

    AJPT · 11 publications · 1.1K citations

    11

    h-index

  2. SSRN Electronic Journal

    Repository · 11 publications · 518 citations

    11

    h-index

  3. Contemporary Accounting Research

    CAR · 8 publications · 2.5K citations

    8

    h-index

  4. Journal of accountancy online/Journal of accountancy

    JofA · 5 publications · 123 citations

    5

    h-index

  5. Accounting Horizons

    5 publications · 285 citations

    5

    h-index

1–5