Aasmund Eilifsen

1.5k citations

33 papers · 960 indexed · h-index 14

Impact in

Accounting top 1%
- Auditing, Earnings Management, Governance
- Corporate Finance and Governance
- Risk Management in Financial Firms
- Financial Distress and Bankruptcy Prediction
Management Information Systems top 5%
- Accounting and Organizational Management

Papers in ⓘ

Accounting 26
- Auditing, Earnings Management, Governance 25
- Corporate Finance and Governance 6
- Risk Management in Financial Firms 4
- Corporate Taxation and Avoidance 3
- Financial Distress and Bankruptcy Prediction 3
Finance 10
- Financial Markets and Investment Strategies 8

Co-authors: William F. Messier (14 shared papers)Thomas E. McKee (4 shared papers)Philip Wallage (2 shared papers)W. Robert Knechel (2 shared papers)Terje Lensberg (1 shared paper)Nonna Martinov‐Bennie (1 shared paper)Frode Sættem (3 shared papers)Brant E. Christensen (2 shared papers)
Journals: International Journal of Auditing (5 papers)European Accounting Review (3 papers)Auditing A Journal of Practice & Theory (3 papers)Contemporary Accounting Research (2 papers)Accounting Organizations and Society (2 papers)
Partner nations: Norway United States Netherlands

In The Last Decade

Aasmund Eilifsen

32 papers receiving 875 citations

Peers

Countries citing papers authored by Aasmund Eilifsen

Since Specialization

Citations

This map shows the geographic impact of Aasmund Eilifsen's research. It shows the number of citations coming from papers published by authors working in each country. You can also color the map by specialization and compare the number of citations received by Aasmund Eilifsen with the expected number of citations based on a country's size and research output (numbers larger than one mean the country cites Aasmund Eilifsen more than expected).

Fields of papers citing papers by Aasmund Eilifsen

Since Specialization

Physical SciencesHealth SciencesLife SciencesSocial Sciences

This network shows the impact of papers produced by Aasmund Eilifsen. Nodes represent research fields, and links connect fields that are likely to share authors. Colored nodes show fields that tend to cite the papers produced by Aasmund Eilifsen. The network helps show where Aasmund Eilifsen may publish in the future.

Co-authors

The 13 scholars most cited alongside Aasmund Eilifsen, linked wherever they have co-authored with each other. Click a name or a connecting line to browse the papers they share.

Border = papers with Aasmund Eilifsen Line = papers co-authored together Aasmund Eilifsen links everyone, so they are left out of the graph.

All Works

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20 of 20 papers shown

Showing the 20 most-cited of 33 papers — load more, or switch the sort, to bring in the rest.

#	Work
1	Auditing and assurance services Aasmund Eilifsen	2006	149
2	Materiality Guidance of the Major Public Accounting Firms Auditing A Journal of Practice & Theory ·Aasmund Eilifsen, William F. Messier	2014	149
3	Application of the Business Risk Audit Model: A Field Study Accounting Horizons ·Aasmund Eilifsen, W. Robert Knechel, Philip Wallage	2001	146
4	Bankruptcy theory development and classification via genetic programming European Journal of Operational Research ·Terje Lensberg, Aasmund Eilifsen, Thomas E. McKee	2004	118
5	An Exploratory Study into the Use of Audit Data Analytics on Audit Engagements Accounting Horizons ·Aasmund Eilifsen, Finn Kinserdal, William F. Messier, Thomas E. McKee	2020	67
6	Auditing & assurance services Aasmund Eilifsen	2014	53
7	The Demand Attributes of Assurance Services Providers and the Role of Independent Accountants International Journal of Auditing ·W. Robert Knechel, Philip Wallage, Aasmund Eilifsen, Bart Van Praag	2006	31
8	A Review and Integration of Empirical Research on Materiality: Two Decades Later Auditing A Journal of Practice & Theory ·William F. Messier, Nonna Martinov‐Bennie, Aasmund Eilifsen	2005	31
9	The effect of audit materiality disclosures on investors’ decision making Accounting Organizations and Society ·Brant E. Christensen, Aasmund Eilifsen, Steven M. Glover, William F. Messier	2020	23
10	How Increased Regulatory Oversight of Nonaudit Services Affects Investors' Perceptions of Earnings Quality Auditing A Journal of Practice & Theory ·Aasmund Eilifsen, Kjell Henry Knivsflå	2012	23
11	Auditing regulation and the statutory auditor's responsibilities in Norway European Accounting Review ·Aasmund Eilifsen	1998	17
12	Earnings manipulation: cost of capital versus tax European Accounting Review ·Aasmund Eilifsen, Kjell Henry Knivsflå, Frode Sættem	1999	17
13	The Role of Audit Firm Size, Non‐Audit Services, and Knowledge Spillovers in Mitigating Earnings Management during Large Equity Issues International Journal of Auditing ·Aasmund Eilifsen, Kjell Henry Knivsflå	2016	15
14	The relationship between accounting and taxation in Norway European Accounting Review ·Aasmund Eilifsen	1996	14
15	The importance of quantifying uncertainty: Examining the effects of quantitative sensitivity analysis and audit materiality disclosures on investors’ judgments and decisions Accounting Organizations and Society ·Aasmund Eilifsen, Erin L. Hamilton, William F. Messier	2020	13
16	Investors' perceptions of nonaudit services and their type in Germany: The financial crisis as a turning point International Journal of Auditing ·Aasmund Eilifsen, Reiner Quick, Florian Schmidt, Steffen Umlauf	2018	13
17	Materiality Guidance of the Major Auditing Firms SSRN Electronic Journal ·Aasmund Eilifsen, William F. Messier	2013	12
18	Auditor Detected Misstatements and the Effect of Information Technology International Journal of Auditing ·William F. Messier, Aasmund Eilifsen, Lizabeth A. Austen	2004	11
19	Current materiality guidance for auditors Duo Research Archive (University of Oslo) ·Thomas E. McKee, Aasmund Eilifsen	2000	11
20	An Exploratory Study into the Use of Audit Data Analytics on Audit Engagements SSRN Electronic Journal ·Aasmund Eilifsen, Finn Kinserdal, William F. Messier, Thomas E. McKee	2019	9

About Aasmund Eilifsen

Aasmund Eilifsen is a scholar working on Accounting, Finance, Management Science and Operations Research, Management Information Systems and Strategy and Management, having authored 33 papers that have together received 960 indexed citations. Recurring topics across this work include Auditing, Earnings Management, Governance (25 papers), Financial Markets and Investment Strategies (8 papers), Corporate Finance and Governance (6 papers), Forecasting Techniques and Applications (4 papers), Risk Management in Financial Firms (4 papers), Corporate Taxation and Avoidance (3 papers), Financial Distress and Bankruptcy Prediction (3 papers) and Accounting and Organizational Management (3 papers). The work is most often cited by research in Accounting (730 citations), Management Information Systems (191 citations), Strategy and Management (257 citations), Finance (117 citations) and General Decision Sciences (18 citations). Aasmund Eilifsen has collaborated with scholars based in Norway, United States and Netherlands. Frequent co-authors include William F. Messier, Thomas E. McKee, Philip Wallage, W. Robert Knechel, Terje Lensberg, Nonna Martinov‐Bennie, Frode Sættem, Brant E. Christensen, Steven M. Glover and Reiner Quick. Their work appears in journals such as International Journal of Auditing, European Accounting Review, Auditing A Journal of Practice & Theory, Contemporary Accounting Research and Accounting Organizations and Society.

Rankless uses publication and citation data sourced from OpenAlex, an open and comprehensive bibliographic database. While OpenAlex provides broad and valuable coverage of the global research landscape, it—like all bibliographic datasets—has inherent limitations. These include incomplete records, variations in author disambiguation, differences in journal indexing, and delays in data updates. As a result, some metrics and network relationships displayed in Rankless may not fully capture the entirety of a scholar's output or impact.

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