迈向可持续审计质量:基于英国财务报告委员会的框架

IF 1.3 Q1 LAW
Mehdi Ashrafi, Mohammadreza Abdoli, Hasan Valiyan
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引用次数: 0

摘要

可持续质量是最新兴的审计知识领域之一,它可以全面涵盖审计报告对利益相关者包容性的发展。本研究的目的是提出基于英国财务报告委员会的可持续审计质量(SAQ)框架。设计/方法/方法本文讨论了电子表格和过程挖掘中的主要概念。以一个具体的数据集为例,说明了过程挖掘的不同类型。在电子表格处理数字的地方,流程挖掘从事件数据开始,目的是分析流程。研究结果表明,基于持续经营和重点审计项目披露两项准则的审计绩效评估更为有效。还确定,根据总解释性结构模型,债务契约披露和公司杠杆率评估这两个主题对德黑兰证券交易所的SAQ具有更高的优先级。原创性/价值本文有助于讨论微阵列数据库中数据挖掘的使用,特别是研究基于英国财务报告委员会的当前SAQ框架。据作者所知,这是一个之前的研究没有关注的领域,本研究是第一个试图提供SAQ框架的研究。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Towards sustainable audit quality: framework based on the UK financial reporting council
Purpose One of the most emerging areas of audit knowledge is sustainable quality, which can comprehensively cover the development of audit reports inclusiveness for stakeholders. The purpose of this study is to present the sustainable audit quality (SAQ) framework based on the UK Financial Reporting Council. Design/methodology/approach The paper discusses the main concepts in both spreadsheets and process mining. Using a concrete data set as a running example, the different types of process mining are explained. Where spreadsheets work with numbers, process mining starts from event data with the aim to analyze processes. Findings The results of the study showed that the SAQ is more effective based on the two criteria of going concern and disclosure of key audit items. It was also determined that, based on total interpretive structural modeling, the two themes of debt covenants disclosure and assessment of firms’ leverage ratio have a higher priority for SAQ in the Tehran Stock Exchange. Originality/value This paper contributes to the discussion on the use of data mining for microarray databases and specifically for studying the present SAQ framework based on the UK Financial Reporting Council. An area that has not been paid attention to by prior research studies, and to the best of the authors’ knowledge, this study is the first research that attempts to provide the SAQ framework.
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来源期刊
CiteScore
3.90
自引率
6.70%
发文量
13
期刊介绍: The International Journal of Law and Management is a leading journal addressing all aspects of regulation and law as they impact on organisational development, operations and leadership. Organisations and their leaders operate in an increasingly complex world of emerging regulation across national and international boundaries. The International Journal of Law and Management seeks to acknowledge the dynamics of that environment and provide a platform for articles and contributions to stimulate scholarly debate in the development of law and practice. The International Journal of Law and Management seeks to present the latest research on policy, practice and theoretical perspectives and their impact on the development and leadership of organisations. Contributions of a multi-disciplinary nature are welcome. Coverage includes, but is not limited to: -Employment and industrial law- Corporate governance and social responsibility- Intellectual property- Corporate law and finance- Insolvency- Commercial law and consumer protection- Environmental law- Taxation- Competition law- Regulatory theory
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