Concepedia

Operational Auditing

Operational Auditing is a type of systematic, independent, and objective evaluation process that assesses the efficiency, effectiveness, and economy of an organization's operational activities and internal controls within a specific venue or course-level context, distinguishing it from financial or compliance auditing by focusing on operational performance and managerial accountability.

136

Publications

6.7K

Citations

302

Authors

167

Institutions

Publications per year

2017–2026

28

Variants

Operational Audit

Parents

Children

Publications

136

The discovery and reporting of internal control deficiencies prior to SOX-mandated audits

Hollis Ashbaugh-Skaife, Daniel W. Collins, William R. Kinney · Journal of Accounting and Economics · 2006 · 842 citations

, , +12

Experience and the Ability to Explain Audit Findings

Robert Libby, David M. Frederick · Journal of Accounting Research · 1990 · 428 citations

, , +12

Evaluating the Audit Explosion

Michael Power · Law & Policy · 2003 · 340 citations

, , +16

The Discovery and Reporting of Internal Control Deficiencies Prior to SOX-Mandated Audits

Hollis Ashbaugh Skaife, Daniel W. Collins, William R. Kinney · SSRN Electronic Journal · 2006 · 262 citations · Full text

, , +12

Auditing the Board: A New Approach to the Measurement of Company Performance

Richard Taffler, Puliyur Sudarsanam · Managerial Finance · 1980 · 245 citations

, , +15

1–5 of 136

Authors

302

  1. WF
    William F. Messier

    University of Nevada, Las Vegas, United States

    3 publications · 159 citations

    3

    h-index

  2. SK
    Stanislav Karapetrović

    University of Alberta, Canada

    3 publications · 243 citations

    3

    h-index

  3. WR
    William R. Kinney

    The University of Texas at Austin, United States

    3 publications · 1.1K citations

    3

    h-index

  4. JR
    Jerry R. Strawser

    University of Houston, United States

    2 publications · 26 citations

    2

    h-index

  5. DF
    Douglas F. Prawitt

    Brigham Young University, United States

    2 publications · 58 citations

    2

    h-index

1–5 of 302

Institutions

167

  1. University of Aberdeen

    Aberdeen, United Kingdom

    2 h-index

    2 publications

    26 citations

  2. Glasgow Caledonian University

    Glasgow, United Kingdom

    2 h-index

    3 publications

    73 citations

  3. Brigham Young University

    Provo, United States

    2 h-index

    4 publications

    201 citations

  4. Georgia State University

    Atlanta, United States

    2 h-index

    2 publications

    85 citations

  5. University of Alberta

    Edmonton, Canada

    2 h-index

    2 publications

    178 citations

  6. University of Nevada, Las Vegas

    Las Vegas, United States

    2 h-index

    4 publications

    192 citations

  7. The University of Texas at Austin

    Austin, United States

    2 h-index

    2 publications

    1.1K citations

  8. Monash University

    Melbourne, Australia

    2 h-index

    2 publications

    94 citations

1–8 of 167

Venues

  1. Auditing A Journal of Practice & Theory

    AJPT · 9 publications · 572 citations

    9

    h-index

  2. Journal of the Operational Research Society

    OR · 5 publications · 127 citations

    6

    h-index

  3. SSRN Electronic Journal

    Repository · 4 publications · 410 citations

    6

    h-index

  4. Managerial Auditing Journal

    MAJ · 6 publications · 239 citations

    6

    h-index

  5. International Journal of Auditing

    IJA · 5 publications · 204 citations

    5

    h-index

1–5