Concepedia

Risk-based External Auditing

Risk-Based External Auditing is an external auditing approach that belongs to the broader class of audit methodologies and is differentiated by its systematic focus on identifying, assessing, and responding to the highest-risk areas of financial misstatement to prioritize audit effort and resources.

121

Publications

7.9K

Citations

257

Authors

177

Institutions

Publications per year

2017–2026

40

Parents

Publications

121

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

Abnormal Audit Fees and Restatements

Alan I. Blankley, David N. Hurtt, Jason MacGregor · Auditing A Journal of Practice & Theory · 2012 · 357 citations

, , +17

Auditing to keep online storage services honest

Mehul A. Shah, Mary Baker, Jeffrey C. Mogul et al. · 2007 · 290 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

1–5 of 121

Authors

257

  1. IF
    Ian Fraser

    University of Stirling, United Kingdom

    3 publications · 190 citations

    3

    h-index

  2. WR
    W. Robert Knechel

    University of Florida, United States

    3 publications · 430 citations

    3

    h-index

  3. NM
    Natalia Mintchik

    University of Cincinnati, United States

    2 publications · 33 citations

    2

    h-index

  4. GG
    Giulio Greco

    University of Pisa, Italy

    2 publications · 51 citations

    2

    h-index

  5. IH
    Iman Harymawan

    Airlangga University, Indonesia

    2 publications · 28 citations

    2

    h-index

1–5 of 257

Institutions

177

  1. Texas A&M University

    College Station, United States

    5 h-index

    5 publications

    947 citations

  2. Mitchell Institute

    Portland, United States

    3 h-index

    3 publications

    908 citations

  3. Rutgers, The State University of New Jersey

    New Brunswick, United States

    3 h-index

    3 publications

    230 citations

  4. Brigham Young University

    Provo, United States

    3 h-index

    7 publications

    570 citations

  5. Airlangga University

    Surabaya, Indonesia

    3 h-index

    8 publications

    122 citations

  6. University of Stirling

    Stirling, United Kingdom

    3 h-index

    3 publications

    190 citations

  7. Norwegian School of Economics

    Bergen, Norway

    2 h-index

    2 publications

    207 citations

  8. University of Turku

    Turku, Finland

    2 h-index

    2 publications

    44 citations

1–8 of 177

Venues

  1. Auditing A Journal of Practice & Theory

    AJPT · 13 publications · 1.1K citations

    13

    h-index

  2. SSRN Electronic Journal

    Repository · 9 publications · 205 citations

    9

    h-index

  3. Managerial Auditing Journal

    MAJ · 8 publications · 372 citations

    8

    h-index

  4. International Journal of Auditing

    IJA · 8 publications · 329 citations

    8

    h-index

  5. Journal of Accounting Auditing & Finance

    JAAF · 3 publications · 79 citations

    3

    h-index

1–5