The audit expectations gap—plus ca change, plus c'est la meme chose?

The philosophy of auditing.

1964 • 632 citations

Organising the profession: A theoretical and historical examination of the development of the major accountancy bodies in the U.K.

1986 • 387 citations

A History of Financial Accounting.

1990 • 346 citations

A history of accounting thought

1974 • 342 citations

Accounting evolution to 1900

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Financial Accounting Knowledge, Conceptual Framework Projects and the Social Construction of the Accounting Profession

1989 • 216 citations

From techniques to ideologies: An alternative perspective on the audit function

1990 • 162 citations

The market for public accounting services: Demand, supply and regulation

1985 • 149 citations

Guardians of Knowledge and Public Interest: Evidence and Issues of Accountability in the UK Accountancy Profession.

1989 • 144 citations

The Sociopolitical Paradigm in Financial Accounting Research

1989 • 141 citations

Philosophy and principles of auditing: An introduction

1989 • 129 citations

Philosophy and Principles of Auditing: An Introduction

1988 • 125 citations

From common sense to expertise: Reflections on the prehistory of audit sampling

1992 • 88 citations

Auditing and accountability

2017 • 86 citations

Serving the Public Interest? A Critical Analysis of a Professional Claim

1990 • 83 citations

Ambiguity, knowledge and territorial claims: Some observations on the doctrine of substance over form: A review essay

1990 • 77 citations

The Meaning of Audit Reports

1990 • 71 citations

Protecting against Detection: The Case of Auditors and Fraud?

1993 • 54 citations

Accountants' liability and audit failures: When the umpire strikes out

1987 • 53 citations

A survey of auditing research

1987 • 50 citations

STUDIES OF THE INFORMATION CONTENT OF QUALIFIED AUDIT REPORTS

1985 • 50 citations

Understanding the Development of the Accountancy Profession in the United Kingdom

1990 • 49 citations

Current Issues in Auditing

1985 • 48 citations

The Accountant's Responsibility in Historical Perspective

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The Role of the Auditor in Modern Society: an empirical appraisal

1973 • 33 citations

A survey of auditing research

1988 • 28 citations

The Psychology of Expectations Gaps: Why Is There So Much Dispute About Auditor Responsibility?

1983 • 23 citations

Auditing Research: Issues and Opportunities

1983 • 23 citations

Power and the Study of the Accounting Profession

1990 • 21 citations

Understanding Accounting in a Changing Environment

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Audits and auditors : what the public thinks

1989 • 15 citations

Materiality : a review and analysis of its reporting significance and auditing implications

1984 • 15 citations

Reliance on Other Auditors: A UK Study

1986 • 5 citations

Discussant's response to relationship of auditing standards to detection of fraud;

1974 • 4 citations

Auditing and accountability

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Discussion of Implications of Torts Rules of the Accountant's Liability for the Accounting Model

1988 • 2 citations

Regulation and the Auditing Profession in the USA: The Metcalf Subcommittee's Recommendations Re-examined

1981 • 2 citations

Carman G. Blough: His Professional Career and Accounting Thought

1978 • 2 citations