A Modified Audit Production Framework: Evaluating the Relative Efficiency of Audit Engagements

By W. Robert Knechel, P. Rouse, Caren Schelleman. 2009

174 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems, Management Science and Operations Research

View Paper: https://www.semanticscholar.org/paper/b9acc3509d82ad9093c20bc61441308c3317eaf0

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Thomas C. Omer
2. Kathleen A. Bentley
3. Mostafa Monzur Hasan
4. Sarah E. McVay
5. Nathan Y. Sharp
6. Baruch Lev
7. Peter R. Demerjian
8. Melissa F. Lewis

In Management Information Systems

1. Nathan Y. Sharp
2. Sarah E. McVay
3. Thomas C. Omer

In Management Science and Operations Research

1. Baruch Lev
2. Sarah E. McVay
3. Thomas C. Omer

Citations in the corpus

• Managerial Ability and Earnings Quality (2013, methodology): “4 As we clarify in the following sections, Demerjian et al. (2012) estimate total firm efficiency using data envelopment analysis, a type of frontier analysis that measures relative efficiency (see also Knechel et al. 2009).”
• Business Strategy, Financial Reporting Irregularities, and Audit Effort (2013, background): “…fees, which is supported by research linking client-related factors (e.g., size, complexity, and risk) to audit team efficiency in terms of quantity and mix of labor employed (e.g., Simunic 1980; O’Keefe, Simunic, and Stein 1994; Hackenbrack and Knechel 1997; Knechel, Rouse, and Schelleman 2009).”