Concepedia

Risk-based Audit Planning

Risk-Based Audit Planning is a strategic audit methodology that prioritizes audit activities based on the assessment and magnitude of identified risks, distinguishing itself from other planning approaches by systematically allocating resources to areas of highest risk exposure.

64

Publications

4.3K

Citations

117

Authors

91

Institutions

Publications per year

2017–2026

10

Parents

Publications

64

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

Transforming audit technologies: Business risk audit methodologies and the audit field

Keith Robson, Christopher Humphrey, Rihab Khalifa et al. · Accounting Organizations and Society · 2006 · 268 citations

, , +16

The Effects of Industry Specialization on Audit Risk Assessments and Audit-Planning Decisions

Kin‐Yew Low · The Accounting Review · 2004 · 256 citations

, , +14

The Effects of SAS No. 82 on Auditors' Attention to Fraud Risk Factors and Audit Planning Decisions

Mark F. Zimbelman · Journal of Accounting Research · 1997 · 246 citations

, , +16

The Effectiveness of Alternative Risk Assessment and Program Planning Tools in a Fraud Setting*

Stephen Kwaku Asare, Arnold M. Wright · Contemporary Accounting Research · 2004 · 244 citations

, , +16

1–5 of 64

Authors

117

  1. AM
    Arnold M. Wright

    Boston College, United States

    5 publications · 515 citations

    5

    h-index

  2. TJ
    Theodore J. Mock

    University of California, Riverside, United States

    4 publications · 248 citations

    4

    h-index

  3. MF
    Mark F. Zimbelman

    Brigham Young University, United States

    4 publications · 526 citations

    4

    h-index

  4. DM
    David McNamee

    City, University of London, United Kingdom

    3 publications · 95 citations

    3

    h-index

  5. JC
    Jean C. Bedard

    Bentley University, United States

    3 publications · 164 citations

    3

    h-index

1–5 of 117

Institutions

91

  1. Boston College

    Boston, United States

    5 h-index

    5 publications

    725 citations

  2. Brigham Young University

    Provo, United States

    4 h-index

    4 publications

    345 citations

  3. Northeastern University

    Boston, United States

    3 h-index

    3 publications

    236 citations

  4. City, University of London

    London, United Kingdom

    3 h-index

    3 publications

    95 citations

  5. University of Pretoria

    Pretoria, South Africa

    2 h-index

    2 publications

    105 citations

  6. University of Aberdeen

    Aberdeen, United Kingdom

    2 h-index

    2 publications

    26 citations

  7. University of Southern California

    Los Angeles, United States

    2 h-index

    2 publications

    191 citations

  8. University of Florida

    Gainesville, United States

    2 h-index

    2 publications

    254 citations

1–8 of 91

Venues

  1. International Journal of Auditing

    IJA · 11 publications · 548 citations

    11

    h-index

  2. Auditing A Journal of Practice & Theory

    AJPT · 8 publications · 799 citations

    8

    h-index

  3. SSRN Electronic Journal

    Repository · 5 publications · 368 citations

    5

    h-index

  4. The Accounting Review

    4 publications · 606 citations

    4

    h-index

  5. Managerial Auditing Journal

    MAJ · 3 publications · 284 citations

    3

    h-index

1–5