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International Journal of Auditing最新文献

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The future of audit: A personal perspective 审计的未来:个人观点
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2022-03-02 DOI: 10.1111/ijau.12259
James E. Barbour
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引用次数: 1
Audit reform: Examining the proposals from a liability perspective 审计改革:从责任的角度审视建议
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2022-03-02 DOI: 10.1111/ijau.12264
Catriona Hyde
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引用次数: 0
Who stands for audit? A commentary on the ‘Brydon report’ 谁代表审计?对“布赖登报告”的评论
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2022-03-02 DOI: 10.1111/ijau.12265
W. Robert Knechel
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引用次数: 1
The future of auditing 审计的未来
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2022-03-02 DOI: 10.1111/ijau.12266
Richard Murphy
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引用次数: 0
The super-auditor, perpetual beta and pervasive performativity 超级审计师，永久的贝塔和无处不在的表现
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2022-03-02 DOI: 10.1111/ijau.12263
David Hatherly
{"title":"The super-auditor, perpetual beta and pervasive performativity","authors":"David Hatherly","doi":"10.1111/ijau.12263","DOIUrl":"10.1111/ijau.12263","url":null,"abstract":"<p>The paper advocates a ‘super-audit’ that assesses the company's future and what that says about the share price or another valuation. Most audit ‘failures’ relate to an assessment of the future whether that be going concern issues, impairments, long-term contracts, provisions, likely changes in the business environment and so forth. The paper suggests a focus on improving the auditor's skills in assessing the future and the leverage of such skills to look at market value added and the share price as a service to the investment community and those who rely on share prices being fair and reasonable. The super-audit report becomes akin to an investment analyst's research report and intended to be an influence on share prices. Many companies around the world currently receive little, or no, or low-quality research coverage. Inevitably many unanswered questions remain for the super-audit about appointment, remuneration, timings, legal liability, professional education and so forth. They are challenging but not insurmountable and make us think more deeply about the same challenges in relation to the conventional audit. The biggest challenge is how the auditor should progress the process of understanding the business and its future.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"26 1","pages":"23-26"},"PeriodicalIF":2.0,"publicationDate":"2022-03-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42848987","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Rebuilding trust and the role of audit: The impact of the UK audit reform proposals on other standard-setters 重建信任和审计的作用:英国审计改革建议对其他准则制定者的影响
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2022-03-02 DOI: 10.1111/ijau.12271
Roger Simnett
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引用次数: 3
Redressing the fundamental conflict of interest in public company audits 纠正上市公司审计中的根本利益冲突
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2022-03-02 DOI: 10.1111/ijau.12269
Steven E. Salterio
{"title":"Redressing the fundamental conflict of interest in public company audits","authors":"Steven E. Salterio","doi":"10.1111/ijau.12269","DOIUrl":"10.1111/ijau.12269","url":null,"abstract":"<p>The goal of various audit industry reforms is to better align the interests of the auditor with external stakeholders. These proposed reforms ignore the fundamental conflict of interest—‘the client’ hires, fires and determines the compensation for the auditor. This problem is fundamental in that ‘the client’ is normally the management or board of the firm who, on occasion, have reason to want to take advantage of the inherent imprecision in accounting for their benefit and subtlety pressure the auditor to achieve this. My evidence-based proposal takes advantage of the well-known aversion of managers and boards to government intervention. It incentivizes management and boards to demand rigorous audits by requiring regulatory bodies impose their choice of auditor on public companies that meet well-specified criteria that indicate poor-quality reporting (e.g., restatement of financial statements). This proposed reform retains the ‘on average’ benefits that extant research shows the current system of private sector auditing provides while stimulating greater managerial and director self-interest in high-quality financial reporting.</p>","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":"26 1","pages":"48-53"},"PeriodicalIF":2.0,"publicationDate":"2022-03-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47088885","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Audit down but not out 向下审核，而不是向外审核
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2022-03-02 DOI: 10.1111/ijau.12262
Claire Grayston
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引用次数: 3
The effect of mandatory audit firm rotation and the auditing and reporting standards on the auditor competition and audit fees relationship: Evidence from emerging markets 强制性审计事务所轮换及审计和报告标准对审计师竞争与审计费用关系的影响：来自新兴市场的证据
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2022-02-15 DOI: 10.1111/ijau.12276
K. A. Kamarudin, A. Islam, Wan Adibah Wan Ismail, M. Jahan
{"title":"The effect of mandatory audit firm rotation and the auditing and reporting standards on the auditor competition and audit fees relationship: Evidence from emerging markets","authors":"K. A. Kamarudin, A. Islam, Wan Adibah Wan Ismail, M. Jahan","doi":"10.1111/ijau.12276","DOIUrl":"https://doi.org/10.1111/ijau.12276","url":null,"abstract":"","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":" ","pages":""},"PeriodicalIF":2.0,"publicationDate":"2022-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47601577","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 4
Using more effective instructional verbs to elevate auditors' professional scepticism 使用更有效的教学动词提升审计师的职业怀疑
IF 2 4区 管理学
International Journal of Auditing Pub Date : 2022-02-06 DOI: 10.1111/ijau.12275
Šárka Štěpánková, Noel Harding, Diane M. Mayorga, K. Trotman
{"title":"Using more effective instructional verbs to elevate auditors' professional scepticism","authors":"Šárka Štěpánková, Noel Harding, Diane M. Mayorga, K. Trotman","doi":"10.1111/ijau.12275","DOIUrl":"https://doi.org/10.1111/ijau.12275","url":null,"abstract":"","PeriodicalId":47092,"journal":{"name":"International Journal of Auditing","volume":" ","pages":""},"PeriodicalIF":2.0,"publicationDate":"2022-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47219278","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
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