Concepedia

Observation-based Auditing

Observation-Based Auditing is a process audit method that systematically evaluates procedural compliance and performance through direct, real-time witnessing of activities, distinguishing itself from document- or interview-based audit techniques by relying on empirical observation as the primary evidence source.

4

Publications

80

Citations

21

Authors

8

Institutions

Publications per year

2017–2026

2

Parents

Publications

4

Effect of traffic restriction on reducing ambient volatile organic compounds (VOCs): Observation-based evaluation during a traffic restriction drill in Guangzhou, China

Xinyu Huang, Yanli Zhang, Weiqiang Yang et al. · Atmospheric Environment · 2017 · 32 citations

, , +17

THE REMOTE AND AGILE AUDITING: A FRAUD PREVENTION EFFORT TO NAVIGATE THE AUDIT PROCESS IN THE COVID-19 PANDEMIC

Dwi Koerniawati · Jurnal Riset Akuntansi Dan Bisnis Airlangga · 2021 · 20 citations · Full text

, , +16

Medication Dispensing Errors in Community Pharmacies: A Nationwide Study

Elizabeth A. Flynn, Nathan T. Dorris, G. T. Holman et al. · Proceedings of the Human Factors and Ergonomics Society Annual Meeting · 2002 · 18 citations

, , +13

Management Strategy in a Large Accounting Firm.

C. Richard Baker · The Accounting Review · 1977 · 11 citations

, , +8

Statistical Techniques for Analytical Review in Auditing.

Ella Mae Matsumura, Kam‐Wah Tsui, Kenneth W. Stringer et al. · Journal of the American Statistical Association · 1987 · 10 citations

, , +14

1–5 of 4

Authors

21

  1. YW
    Yujun Wang

    Chinese Academy of Sciences, China

    1 publications · 32 citations

    1

    h-index

  2. GT
    G. T. Holman

    University of Wisconsin–Madison, United States

    1 publications · 18 citations

    1

    h-index

  3. XB
    Xinhui Bi

    Guangzhou Institute of Geochemistry, China

    1 publications · 32 citations

    1

    h-index

  4. BJ
    Brian J. Camahan

    Auburn University, United States

    1 publications · 18 citations

    1

    h-index

  5. KW
    Kenneth W. Stringer

    1 publications · 10 citations

    1

    h-index

1–5 of 21

Institutions

8

  1. Institute of Urban Environment

    Amoy, China

    1 h-index

    3 publications

    96 citations

  2. Islamic University

    Kushtia, Bangladesh

    1 h-index

    1 publications

    20 citations

  3. Chinese Academy of Sciences

    Beijing, China

    1 h-index

    10 publications

    320 citations

  4. UIN Sunan Ampel Surabaya

    Surabaya, Indonesia

    1 h-index

    1 publications

    20 citations

  5. University of Chinese Academy of Sciences

    Beijing, China

    1 h-index

    4 publications

    128 citations

  6. Auburn University

    Auburn, United States

    1 h-index

    5 publications

    90 citations

  7. Guangdong Province Environmental Monitoring Center

    Guangzhou, China

    1 h-index

    3 publications

    96 citations

  8. Guangzhou Institute of Geochemistry

    Guangzhou, China

    1 h-index

    10 publications

    320 citations

1–8 of 8

Venues

  1. 1

    h-index

  2. Jurnal Riset Akuntansi Dan Bisnis Airlangga

    1 publications · 20 citations

    1

    h-index

  3. Atmospheric Environment

    1 publications · 32 citations

    1

    h-index

  4. 1

    h-index

  5. The Accounting Review

    1 publications · 11 citations

1–5