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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.
List of contents
1. The Function of Auditing Part I:The Social Environment of Auditing 2. The Auditing Profession 3. Globalization of Auditing 4. The market for Audit Services 5. The Audit Expectation Gap: A persistent but changing phenomenon 6. Research on Litigation Against Auditors 7. Non-audit Services and Auditor Independence 8. Auditor Tenure and Rotation 9. Fraud and Auditors' Responsibility 10. Earnings Management and Auditing 11. Audit Quality 12. Audits of Private Companies Part II: The Impact of Regulation of Auditing 13. Not Just a Standard Story: The rise of international standards on auditing 14. Oversight and Inspection of Auditing Part III: Research on the Process of Auditing 15. Auditor Industry Specialization 16. Judgment and Decision-making 17. Analytical Procedures 18: Internal Audit 19. Audit Approaches and Business Auditing 20. The External Auditor and the Audit Committee 21. Auditing Ethics 22. Estimating Audit Fee and Production Models Part IV: Issues Concerned with Audit Reporting 23. Audit Reports 24. Going Concern 25. Reporting on Internal Control Part V: Alternative Auditing Settings 26. Assurance of Environmental, Social, and Sustainability Information 27. Continuous Auditing Conclusion 28. The Future
About the author
David Hay is Professor of Auditing at the University of Auckland, New Zealand
W. Robert Knechel is Frederick E. Fisher Eminent Scholar Chair and Professor of Accounting and Auditing at the University of Florida, USA
Marleen Willekens is Professor of Accounting and Auditing at KU Leuven, Belgium
Summary
This comprehensive companion surveys the state of the discipline of auditing, including emerging and cutting-edge information, and is based upon extant research. It covers the issues that are important and controversial, and will inform future reforms to the auditing profession based on research.
Report
'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
