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 |
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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? |
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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 |
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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 |
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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 |
Description based upon print version of record |
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7.4 Audit quality is measured by the quality of the audited financial statements |
Form |
Electronic book
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Author |
Ye, Minlei
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Zhang, Ping
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ISBN |
9780429854125 |
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0429854129 |
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