Audit Quality, Auditing Standards, and Legal Regimes: Implications for International Auditing Standards

被引：12

作者：

Simunic, Dan A. ^{[1
]}

Ye, Minlei ^{[2
]}

Zhang, Ping ^{[2
]}

机构：

[1] Univ British Columbia, Vancouver, BC, Canada

[2] Univ Toronto, Toronto, ON, Canada

来源：

JOURNAL OF INTERNATIONAL ACCOUNTING RESEARCH | 2015年 / 14卷 / 02期

关键词：

auditing standards; legal regime; audit quality;

D O I：

10.2308/jiar-51305

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

We summarize the analyses detailed in two papers on the relation between audit quality, auditing standards, and legal regimes. We show that optimal auditing standards for a country are a complex function of the legal system in that country. We then discuss the implications for the adoption of international auditing standards.

引用

页码：221 / 234

页数：14

共 50 条

[21] MUNICIPAL AUDITING STANDARDS
Beights, David Miers
ACCOUNTING REVIEW, 1955, 30 (03): : 421 - 427
[22] Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the Proposed International Standards on Auditing Revisions to ISA 315 and ISA 610
Bierstaker, James
Abbott, Lawrence
Caster, Paul
Parker, Susan
Reckers, Philip
CURRENT ISSUES IN AUDITING, 2011, 5 (01): : C8 - C10
[23] AUDITING STANDARDS AND THE LAW
BERRYMAN, RG
ACCOUNTING REVIEW, 1960, 35 (01): : 70 - 80
[24] Privacy Auditing Standards
Toy, Alan
Hay, David C.
AUDITING-A JOURNAL OF PRACTICE & THEORY, 2015, 34 (03): : 181 - 199
[25] UNIFORMITY OF AUDITING STANDARDS
WARREN, CS
JOURNAL OF ACCOUNTING RESEARCH, 1975, 13 (01) : 162 - 176
[26] AUDITING STANDARDS AND PROCEDURES
Blough, Carman G.
ACCOUNTING REVIEW, 1949, 24 (03): : 265 - 271
[27] THE MEANING OF AUDITING STANDARDS
BARDEN, HG
JOURNAL OF ACCOUNTANCY, 1958, 105 (04): : 50 - 56
[28] Standards of Innovation in Auditing
Curtis, Emer
Humphrey, Christopher
Turley, W. Stuart
AUDITING-A JOURNAL OF PRACTICE & THEORY, 2016, 35 (03): : 75 - 98
[29] ENVIRONMENTAL AUDITING STANDARDS
PRATT, MS
CHEMISTRY & INDUSTRY, 1993, (19) : 770 - 770
[30] Internal audit practices consistency with international internal auditing standards for entities with government contributions
Alhwatmeh, Omar
Aladwan, Mohammad
Alkurdi, Amneh
ITALIAN JOURNAL OF PURE AND APPLIED MATHEMATICS, 2022, (47): : 182 - 204

← 1 2 3 4 5 →