Escaping ‘Groundhog Day’: the transformative possibilities of reconceptualising audit

IF 2 4区管理学 Q2 BUSINESS, FINANCE

Accounting and Business Research Pub Date : 2024-08-05 DOI:10.1080/00014788.2024.2375713

Christopher Humphrey, Brendan O’Dwyer, Martin Martinoff

引用次数: 0

Abstract

The statutory company audit can be a puzzling phenomenon. While heralded as a public interested function, its resulting audit reports are only addressed to the members of the audited company. Audit...

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摆脱 "土拨鼠日"：重新认识审计的变革可能性

法定公司审计是一个令人费解的现象。虽然审计被誉为一项关乎公众利益的职能，但其产生的审计报告却只面向被审计公司的成员。审计...

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Accounting and Business Research BUSINESS, FINANCE-

CiteScore

3.40

自引率

11.80%

发文量

期刊介绍： Accounting and Business Research publishes papers containing a substantial and original contribution to knowledge. Papers may cover any area of accounting, broadly defined and including corporate governance, auditing and taxation. However the focus must be accounting, rather than (corporate) finance or general management. Authors may take a theoretical or an empirical approach, using either quantitative or qualitative methods. They may aim to contribute to developing and understanding the role of accounting in business. Papers should be rigorous but also written in a way that makes them intelligible to a wide range of academics and, where appropriate, practitioners.