364 pages | 6 B/W Illus.
Auditing has been a subject of some controversy, and there have been repeated attempts at reforming its practice globally.
This comprehensive companion surveys the state of the discipline, including emerging and cutting-edge trends. It covers the most important and controversial issues, including auditing ethics, auditor independence, social and environmental accounting as well as the future of the field.
This handbook is vital reading for legislators, regulators, professionals, commentators, students and researchers involved with auditing and accounting. The collection will also prove an ideal starting place for researchers from other fields looking to break into this vital subject.
'This book, written by leading audit researchers, communicates important research findings on a wide range of audit issues and tensions. This book will help the profession, investors, and regulators to better understand the contribution of academic research. Perhaps of more importance, it will create a dialogue to better harness the intellectual capital of the academy as an independent voice within the audit community.' - David Lont, Professor, University of Otago, New Zealand
'The Routledge Companion to Auditing provides a concise and insightful analysis of extant research in auditing. The authors are globally recognized scholars and their insights into the various aspects of the auditing market and the process of auditing will provide professional accountants and accounting researchers a lens to apply and better understand this important research.' - Jeff L. Payne, Professor, University of Kentucky, USA
1. The Function of Auditing (David Hay, W. Robert Knechel and Marleen Willekens) Part I:The Social Environment of Auditing 2. The Auditing Profession (Roger Meuwissen) 3. Globalization of Auditing (Elizabeth Carson) 4. The market for Audit Services (Dan A. Simunic) 5. The Audit Expectation Gap: A persistent but changing phenomenon (Brenda Porter) 6. Research on Litigation Against Auditors (Dain Donelson, Kathryn Kadous and John McInnis) 7. Non-audit Services and Auditor Independence (Divesh S. Sharma) 8. Auditor Tenure and Rotation (Clive Lennox) 9. Fraud and Auditors’ Responsibility (Tina D. Carpenter and Ashley A. Austin) 10. Earnings Management and Auditing (Steven Cahan) 11. Audit Quality (W. Robert Knechel and Lori B. Shefchik) 12. Audits of Private Companies (John Christian Langli and Tobias Svanström) Part II: The Impact of Regulation of Auditing 13. Not Just a Standard Story: The rise of international standards on auditing (Christopher Humphrey, Anne Loft and Anna Samsonova-Taddei) 14. Oversight and Inspection of Auditing (Mona Offermanns and Ann Vanstraelen) Part III: Research on the Process of Auditing 15. Auditor Industry Specialization (Debra Jeter) 16. Judgment and Decision-making (Ken Trotman) 17. Analytical Procedures (Stephen K. Asare and Justin Leiby) 18: Internal Audit (Urton Anderson and Margaret Christ) 19. Audit Approaches and Business Auditing (Emer Curtis and Stuart Turley) 20. The External Auditor and the Audit Committee (Jean Bédard and Tiphaine Compernolle) 21. Auditing Ethics (Michael K. Shaub and Robert L. Braun) 22. Estimating Audit Fee and Production Models (Henri Akono and Mike Stein) Part IV: Issues Concerned with Audit Reporting 23. Audit Reports (Paul Coram) 24. Going Concern (Marshall Geiger) 25. Reporting on Internal Control (Jean C. Bedard and Lynford Graham) Part V: Alternative Auditing Settings 26. Assurance of Environmental, Social, and Sustainability Information (Roger Simnett) 27. Continuous Auditing (D. Kip Holderness Jr.) Conclusion 28. The Future (David Hay, W. Robert Knechel and Marleen Willekens)