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Keyword

auditor objectivity

Description: The ability of an auditor to make impartial judgments without bias, conflicts of interest, or undue influence during an audit.
OpenAlex ID: keywords/auditor-objectivity
The Effect of Audit Quality on Earnings Management*
1998 · CONNIE L. BECKER, MARK L. DEFOND, et al. · Contemporary Accounting Research · 3,243
The Effect of Quality Assessment and Directional Goal Commitment on Auditors' Acceptance of Client-Preferred Accounting Methods
2003 · Kathryn Kadous, S. Jane Kennedy, et al. · The Accounting Review · 368
Auditors' Identification with Their Clients and Its Effect on Auditors' Objectivity
2007 · E. Michael Bamber, Venkataraman M Iyer · Auditing A Journal of Practice & Theory · 331
Professional Service Fees and Auditor Objectivity
2004 · J. Kenneth Reynolds, Donald R. Deis, et al. · Auditing A Journal of Practice & Theory · 280
Internal audit independence and objectivity: emerging research opportunities
2010 · Jenny Stewart, Nava Subramaniam · Managerial Auditing Journal · 251
An Examination of Internal Auditor Objectivity: In-House versus Outsourcing
2004 · Sunita S. Ahlawat, D. Jordan Lowe · Auditing A Journal of Practice & Theory · 146
Ties that bind in business ethics: Social contracts and why they matter
2002 · Thomas Donaldson, Thomas W Dunfee · Journal of Banking & Finance · 130
The Impact of Internal Auditor Compensation and Role on External Auditors' Planning Judgments and Decisions
2001 · F. TODD DEZOORT, RICHARD W. HOUSTON, et al. · Contemporary Accounting Research · 115
The effect of auditor features on audit quality
2017 · S. Zahmatkesh, J. Rezazadeh · Tékhne · 97
Internal Audit Sourcing Arrangements and Reliance by External Auditors
2011 · Naman K. Desai, Gregory J. Gerard, et al. · Auditing A Journal of Practice & Theory · 96
Auditors' identification with their clients: Effects on audit quality
2014 · Jan Svanberg, Peter Öhman · The British Accounting Review · 90
Are Independent Audit Committee Members Objective? Experimental Evidence
2009 · Matthew J. Magilke, Brian W. Mayhew, et al. · The Accounting Review · 87
Factors Affecting the Internal Audit Effectiveness in Tunisian Organizations
2016 · Hella Dellai, Mohamed Ali Omrı · Journals & Books Hosting (International Knowledge Sharing Platform) · 78
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The Effect of Accounting Uncertainty and Auditor Reputation on Auditor Objectivity
2001 · Brian W. Mayhew, Jeffrey W. Schatzberg, et al. · Auditing A Journal of Practice & Theory · 74
The Effects of Accounting Standard Precision, Auditor Task Expertise, and Judgment Frameworks on Audit Firm Litigation Exposure
2014 · Jonathan H. Grenier, Bradley Pomeroy, et al. · Contemporary Accounting Research · 71
The Effect of Work Experiences, Competency, Motivation, Accountability and Objectivity towards Audit Quality
2015 · Olivia Furiady, Ratnawati Kurnia · Procedia - Social and Behavioral Sciences · 69
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An Examination of Factors Affecting Audit Practice Development*
1998 · JEFFREY R. COHEN, GREGORY M. TROMPETER · Contemporary Accounting Research · 64
The Standard of Objectivity for Internal Auditors: Memory and Bias Effects
1985 · R. David Plumlee · Journal of Accounting Research · 63
A Proposed Framework Emphasizing Auditor Reliability over Auditor Independence
2003 · Mark H. Taylor, F. Todd DeZoort, et al. · Accounting Horizons · 60
External auditors' reliance on internal auditors and its impact on audit fees
2010 · Mishiel Said Suwaidan, Amer Qasim · Managerial Auditing Journal · 58
Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Rulemaking Docket Matter No. 37: PCAOB Release No. 2011-006, Concept Release on Auditor Independence and Audit Firm Rotation
2012 · Keith L. Jones, Jagadison K. Aier, et al. · Current Issues in Auditing · 55
Auditing external environmental auditors—investigating how ISO 14001 is interpreted and applied in reality
2001 · Jonas Ammenberg, Gunnar Wik, et al. · Eco-Management and Auditing · 54
The Role of Internal Audit to Reduce the Effects of Creative Accounting on the Reliability of Financial Statements in the Jordanian Islamic Banks
2022 · Baker Akram Falah Jarah, Mufleh Amin AL Jarrah, et al. · International Journal of Financial Studies · 53
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An Examination of Whether Incentive Compensation and Stock Ownership Affect Internal Auditor Objectivity
2003 · Arnold Schneider · Journal of managerial issues · 52
An Analytical Model for External Auditor Evaluation of the Internal Audit Function Using Belief Functions*
2010 · VIKRAM DESAI, ROBIN W. ROBERTS, et al. · Contemporary Accounting Research · 46
Works count: 1,730
Citation count: 8,952
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