Search results

1 – 10 of 49
Per page
102050
Citations:
Loading...
Access Restricted. View access options
Book part
Publication date: 10 May 2000

James L. Bierstaker, Jean C. Bedard and Stanley F. Biggs

Abstract

Details

Advances in Accounting Education Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-84950-872-8

Access Restricted. View access options
Article
Publication date: 25 August 2017

Candice T. Hux

This synthesis covers academic research on the use of valuation, tax, information technology (IT), and forensic specialists on audit engagements. The importance and role of…

855

Abstract

This synthesis covers academic research on the use of valuation, tax, information technology (IT), and forensic specialists on audit engagements. The importance and role of specialists on audit engagements have recently increased, and specialist use has garnered significant attention from regulators and academics. Given the PCAOB’s (2017b) recent proposal to revise auditing standards regarding specialists’ involvement, it is important to review the specialist literature as a whole. By integrating research across these four domains, I identify commonalities and differences related to: (1) factors associated with the use of specialists on audit engagements (including the nature, timing, and extent of use); (2) factors impacting auditors’ interactions with specialists (including specialists contracted by the auditor or management); and (3) outcomes associated with the use of specialists. This integrated analysis of the specialist literatures shows variation in the use of specialists, and various factors affecting both if and how they are involved and whether auditors use specialists internal or external to the audit firm. Additionally, research has sometimes (but not always) linked specialist involvement to higher audit quality. The commonalities and areas of variation identified are informative to audit research and practice, particularly as regulators and audit firms look to improve the quality of audits using specialists. Throughout the synthesis, I also provide a number of directions for future research.

Details

Journal of Accounting Literature, vol. 39 no. 1
Type: Research Article
ISSN: 0737-4607

Keywords

Access Restricted. View access options
Article
Publication date: 5 May 2014

C. Richard Baker, Jean Bédard and Christian Prat dit Hauret

This paper aims to examine the recent evolution of the regulation of statutory auditing since the passage of the Sarbanes-Oxley Act of 2002 in the USA by comparing the regulatory…

3177

Abstract

Purpose

This paper aims to examine the recent evolution of the regulation of statutory auditing since the passage of the Sarbanes-Oxley Act of 2002 in the USA by comparing the regulatory structures for auditing in the USA, France and Canada.

Design/methodology/approach

Using publicly available documents, the paper seeks to understand how the regulatory structures for statutory auditing have changed in the period since the passage of the Sarbanes-Oxley Act. The USA, France and Canada were chosen for analysis because prior to Sarbanes-Oxley the regulatory structures of these three countries were relatively distinct, whereas subsequent to the Act they appear to be becoming similar.

Findings

The authors interpret the increasing apparent similarity in the regulatory structures for statutory auditing in these three countries to be the result of external pressures from global capital markets for standardized regulatory practices. However, this apparent similarity may also be a form of “decoupling”, whereby actors in the institutional field of professional regulation, under pressures from powerful external forces, seek to enhance their legitimacy while maintaining internal flexibility and a certain capacity for resistance against external pressures in the institutional field.

Research limitations/implications

The paper relies on a qualitative analysis of regulatory structures based on a review and analysis of publicly available documents and legislation. As such, it has limitations similar to other qualitative studies.

Practical implications

The regulation of statutory auditing is important to society both to assure the proper functioning of capital markets and to provide reliable information to the general public. Gaining a better understanding of the regulatory structures for statutory auditing advances the public interest.

Originality/value

There have been few prior research efforts that have examined the regulation of statutory auditing through the lens of new institutional theory.

Details

Managerial Auditing Journal, vol. 29 no. 5
Type: Research Article
ISSN: 0268-6902

Keywords

Access Restricted. View access options
Book part
Publication date: 15 June 2001

Jean C. Bedard, Roger Simnett and James A. DeVoe-Talluto

The issue of auditors' responsibility for financial statement fraud is a primary concern of most major auditing standard setting bodies in the world. This paper explores the…

Abstract

The issue of auditors' responsibility for financial statement fraud is a primary concern of most major auditing standard setting bodies in the world. This paper explores the actual and potential contribution of behavioral research in informing standard setters regarding auditors' consideration of fraud, and in assisting audit firms in implementing auditing standards in this area. As such, the paper should be of interest to both behavioral auditing researchers and standards setters.

As an organizing scheme for our review, we analyze the extant behavioral literature on fraud according to four basic issues identified by the Fraud Task Force of the U.S. AICPA's Auditing Standards Board: (1) the validity of the concept of a separate fraud risk assessment; (2) identification and evaluation of risk factors in fraud risk assessment; (3) the effects of decision aids or decision aid design on evaluation of fraud risk; and (4) the relationship between a separate fraud risk assessment and other phases of the audit. We note the importance of each issue, and how each is addressed in current U.S. auditing standards (SAS 82) and in the proposed revision of international auditing standards (ISA 240). Further, we assess how well behavioral research has addressed each issue, identify unmet research needs, and suggest how behavioral studies could aid in addressing those needs.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-0-76230-784-5

Access Restricted. View access options
Article
Publication date: 1 September 2001

Victor Y. Haines and Jean‐Paul Bédard

A model of knowledge creation was tested by analyzing the effects of early retirements on social capital, conditions for exchange and combination and social knowledge. The…

886

Abstract

A model of knowledge creation was tested by analyzing the effects of early retirements on social capital, conditions for exchange and combination and social knowledge. The qualitative data obtained from nurses and head nurses from six care units in three hospitals reveal how early retirements shaped various aspects of social capital and the conditions for social capital development. Indications of variations in social knowledge were also evident in much of the data. Further evidence suggests that other management decisions and circumstances compounded the effects of early retirements on the dynamics of social knowledge creation.

Details

Journal of Intellectual Capital, vol. 2 no. 3
Type: Research Article
ISSN: 1469-1930

Keywords

Access Restricted. View access options
Book part
Publication date: 9 October 2020

Ali C. Akyol

Abstract

Details

Corporate Fraud Exposed
Type: Book
ISBN: 978-1-78973-418-8

Access Restricted. View access options
Article
Publication date: 30 July 2014

Lindsay M. Andiola

This paper synthesizes the extant feedback literature, focusing on how feedback affects an auditor’s learning, performance, and motivation. Performance feedback is an important…

7600

Abstract

This paper synthesizes the extant feedback literature, focusing on how feedback affects an auditor’s learning, performance, and motivation. Performance feedback is an important component in the auditing environment for ensuring quality control and for developing and coaching staff auditors. However, the literature on feedback in the audit environment is fragmented and limited making it difficult to assess its behavioral effects on auditors. This paper has three main objectives. The first is to review some of the influential research in psychology and management to identify key variables and issues that appear to be critical in the study of behavioral consequences of feedback in organizational settings. The second is to review performance feedback research specifically in auditing to identify the areas previously examined and synthesize the findings. The third is to suggest a variety of future research opportunities that may assist in developing an understanding and knowledge of the behavioral effects of feedback on auditors. The literature analysis has significant implications for audit research and practice. In particular, the analysis provides important insights into understanding who, how, and when performance feedback should be given to improve its effectiveness in the audit environment.

Details

Journal of Accounting Literature, vol. 33 no. 1-2
Type: Research Article
ISSN: 0737-4607

Keywords

Access Restricted. View access options
Book part
Publication date: 10 May 2000

Abstract

Details

Advances in Accounting Education Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-84950-872-8

Access Restricted. View access options
Book part
Publication date: 30 September 2003

Abstract

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-84950-231-3

Access Restricted. View access options
Book part
Publication date: 10 August 2005

The Editor and Associate Editors at AABR would like to thank the many excellent reviewers who have volunteered their time and expertise to make this an outstanding publication…

Abstract

The Editor and Associate Editors at AABR would like to thank the many excellent reviewers who have volunteered their time and expertise to make this an outstanding publication. Publishing quality papers in a timely manner would not be possible without their efforts.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-0-76231-218-4

1 – 10 of 49
Per page
102050