Book Cover
E-book
Author Smieliauskas, Wally.

Title Auditing and Society Research on Audit Practice and Regulations
Published Milton : Taylor & Francis Group, 2020
Online access available from:
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Description 1 online resource (269 p.)
Contents Cover -- Half Title -- Title Page -- Copyright Page -- Table of Contents -- List of illustrations -- Introduction -- Chapter 1: History of Auditing, Audit Research, and Audit Theory -- 1.1 A brief overview of the origins of auditing, accounting, and accountability -- 1.2 A brief history of the auditing profession -- 1.3 A brief history of changes in audit and accounting standards -- 1.4 Review of some prior audit research -- 1.5 Auditing theory -- 1.6 End-of- chapter question -- Chapter 2: Social Theory and Auditing: Role of Social Norms, Culture, Politics, Institutions, and Ideology
2.1 Globalization of auditing and basic theories of the sources of demand for audits -- 2.2 Some critical perspectives on auditing -- 2.3 Overview of accounting and social theory -- 2.4 Institutional economics -- 2.5 Review of Ramana (2015) -- 2.6 Argumentation concepts in integrated auditing, accounting, and ethical reasoning -- 2.7 Further discussion of audit argumentation -- 2.8 End-of- chapter question -- Chapter 3: Professional Ethics and Reputation -- 3.1 Introduction -- 3.2 What is professional ethics? -- 3.3 Why is it important for an auditor to uphold ethical standards?
3.4 How to improve ethics -- 3.5 End-of- chapter question -- Notes -- Chapter 4: Audit Regulation -- 4.1 Introduction -- 4.2 Self-regulation and governmental regulations -- 4.2.1 AICPA -- 4.2.2 SOX -- 4.2.3 Research relating to SOX -- 4.2.4 PCAOB activities -- 4.2.5 PCAOB-related research -- 4.2.6. Canadian Public Accountability Board (CPAB) -- 4.3 Effects of changing auditor reports on audit quality -- 4.4 Research on disclosure of audit partner names -- 4.5 Mandatory audit firm rotation -- 4.6 The impact of joint audits on audit quality and audit market structure -- 4.7 End-of- chapter question
6.3 Proportionate vs. joint and several liabilities rules -- 6.4 The joint effect of multiple legal system characteristics on auditing standards and auditor behavior -- 6.5 The relation between auditor liability and PCAOB inspections -- 6.6 End-of- chapter question -- Notes -- Chapter 7: Measurement of Audit Quality -- 7.1 Introduction -- 7.2 Audit quality is measured by the findings from inspection of the audit practice -- 7.3 Audit quality is measured by audit failures -- 7.3.1 Lawsuits against auditors and their resolutions -- 7.3.2 Accuracy of auditor reports measured by ex post events
Notes -- Chapter 5: Auditing Standards -- 5.1 Introduction -- 5.2 Auditing standards around the world -- 5.2.1 The International Auditing and Assurance Standards Board (IAASB) -- 5.2.2 The PCAOB standard-setting activities -- 5.3 Economics of auditing standards -- 5.3.1 Characteristics of auditing standards -- 5.3.2 Preferences on auditing standards -- 5.3.3 Literature on auditing standards -- 5.4 End-of- chapter question -- Notes -- Chapter 6: Auditor Liability and Litigation Risk -- 6.1 Introduction -- 6.2 Legal environment for auditors in various countries
Notes 7.4 Audit quality is measured by the quality of the audited financial statements
Description based upon print version of record
Form Electronic book
Author Ye, Minlei.
Zhang, Ping.
ISBN 0429854129
9780429854125