Concepedia

Risk-based Auditing

Risk-Based Auditing is an auditing approach that belongs to the broader category of audit methodologies, distinguished by its systematic identification, assessment, and prioritization of risks to focus audit efforts on areas of highest potential impact on the financial statements or organizational objectives.

610

Publications

33.3K

Citations

1.1K

Authors

549

Institutions

Publications per year

2017–2026

172

Parents

Children

Publications

610

The risk management of everything

Michael Power · The Journal of Risk Finance · 2004 · 789 citations

, , +9

Auditors' Perceived Business Risk and Audit Fees: Analysis and Evidence

Timothy B. Bell, Wayne R. Landsman, Douglas A. Shackelford · Journal of Accounting Research · 2001 · 773 citations · Full text

, , +14

Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?*

Chris E. Hogan, Michael S. Wilkins · Contemporary Accounting Research · 2008 · 717 citations

, , +16

Business Strategy, Financial Reporting Irregularities, and Audit Effort

Kathleen A. Bentley, Thomas C. Omer, Nathan Y. Sharp · Contemporary Accounting Research · 2012 · 611 citations

, , +14

Audit pricing, legal liability regimes, and big 4 premiums: Theory and cross-country evidence

RePEc: Research Papers in Economics · 2012 · 595 citations

, , +14

1–5 of 610

Authors

1.1K

  1. JC
    Jean C. Bedard

    Bentley University, United States

    11 publications · 1.2K citations

    11

    h-index

  2. WR
    W. Robert Knechel

    University of Florida, United States

    12 publications · 1.5K citations

    10

    h-index

  3. TJ
    Theodore J. Mock

    University of California, Riverside, United States

    9 publications · 376 citations

    9

    h-index

  4. KM
    Karla M. Johnstone

    University of Wisconsin–Madison, United States

    8 publications · 1.2K citations

    8

    h-index

  5. SM
    Steven M. Glover

    Brigham Young University, United States

    8 publications · 763 citations

    8

    h-index

1–5 of 1.1K

Institutions

549

  1. Brigham Young University

    Provo, United States

    15 h-index

    26 publications

    2.1K citations

  2. Bentley University

    Waltham, United States

    13 h-index

    19 publications

    1.4K citations

  3. Arizona State University

    Tempe, United States

    12 h-index

    19 publications

    1.1K citations

  4. University of Wisconsin–Madison

    Madison, United States

    11 h-index

    11 publications

    1.2K citations

  5. Boston College

    Boston, United States

    10 h-index

    12 publications

    1K citations

  6. University of Southern California

    Los Angeles, United States

    10 h-index

    12 publications

    735 citations

  7. University of Florida

    Gainesville, United States

    10 h-index

    14 publications

    1.6K citations

  8. Rutgers, The State University of New Jersey

    New Brunswick, United States

    10 h-index

    11 publications

    626 citations

1–8 of 549

Venues

  1. Auditing A Journal of Practice & Theory

    AJPT · 61 publications · 5.1K citations

    42

    h-index

  2. The Accounting Review

    23 publications · 2.7K citations

    21

    h-index

  3. SSRN Electronic Journal

    Repository · 44 publications · 1.3K citations

    20

    h-index

  4. Managerial Auditing Journal

    MAJ · 30 publications · 1.4K citations

    19

    h-index

  5. International Journal of Auditing

    IJA · 26 publications · 1.1K citations

    19

    h-index

1–5