Concepedia

Objectivity In Auditing

Objectivity in Auditing is the ethical principle requiring auditors to maintain impartiality, intellectual honesty, and freedom from conflicts of interest when forming professional judgments, thereby ensuring that audit opinions are based solely on unbiased evidence and independent reasoning.

92

Publications

4.9K

Citations

186

Authors

124

Institutions

Publications per year

2017–2026

21

Parents

Publications

92

Auditors' Identification with Their Clients and Its Effect on Auditors' Objectivity

E. Michael Bamber, Venkataraman M. Iyer · Auditing A Journal of Practice & Theory · 2007 · 336 citations

, , +13

Professional Service Fees and Auditor Objectivity

J. Kenneth Reynolds, Donald R. Deis, Jere R. Francis · Auditing A Journal of Practice & Theory · 2004 · 295 citations

, , +13

Two Factors Affecting Internal Audit Independence and Objectivity: Evidence from Singapore

Jenny Goodwin, Teck Yeow Yeo · International Journal of Auditing · 2001 · 247 citations

, , +13

Artificial intelligence based decision-making in accounting and auditing: ethical challenges and normative thinking

Othmar M. Lehner, Kim Ittonen, Hanna Silvola et al. · Accounting Auditing & Accountability Journal · 2022 · 202 citations · Full text

, , +17

From techniques to ideologies: An alternative perspective on the audit function

Christopher Humphrey, Peter Moizer · Critical Perspectives on Accounting · 1990 · 167 citations

, , +14

1–5 of 92

Authors

186

  1. JS
    Jan Svanberg

    Mid Sweden University, Sweden

    3 publications · 78 citations

    3

    h-index

  2. PÖ
    Peter Öhman

    Mid Sweden University, Sweden

    3 publications · 78 citations

    3

    h-index

  3. PA
    Pria Andono Susilo

    Pancasila University, Indonesia

    2 publications · 33 citations

    2

    h-index

  4. DJ
    D. Jordan Lowe

    Arizona State University, United States

    2 publications · 269 citations

    2

    h-index

  5. MT
    Matthew T. Stern

    Miami University, United States

    2 publications · 95 citations

    2

    h-index

1–5 of 186

Institutions

124

  1. University of Waterloo

    Waterloo, Canada

    4 h-index

    4 publications

    132 citations

  2. The University of Queensland

    Brisbane, Australia

    3 h-index

    3 publications

    294 citations

  3. University of Wisconsin–Madison

    Madison, United States

    3 h-index

    3 publications

    169 citations

  4. Mid Sweden University

    Sundsvall, Sweden

    3 h-index

    6 publications

    151 citations

  5. University of North Carolina at Greensboro

    Greensboro, United States

    2 h-index

    3 publications

    721 citations

  6. Arizona State University

    Tempe, United States

    2 h-index

    2 publications

    196 citations

  7. University of Manchester

    Manchester, United Kingdom

    2 h-index

    3 publications

    215 citations

  8. Monash University

    Melbourne, Australia

    2 h-index

    2 publications

    97 citations

1–8 of 124

Venues

  1. Journal of Business Ethics

    12 publications · 509 citations

    12

    h-index

  2. Auditing A Journal of Practice & Theory

    AJPT · 8 publications · 1K citations

    8

    h-index

  3. Critical Perspectives on Accounting

    6 publications · 450 citations

    6

    h-index

  4. SSRN Electronic Journal

    Repository · 5 publications · 168 citations

    5

    h-index

  5. International Journal of Auditing

    IJA · 5 publications · 524 citations

    5

    h-index

1–5