The Force of Law: Australian Auditing Standards and Their Impact on the Auditing Profession

Autor:	Peter Roebuck, Angela Hecimovic, Nonna Martinov-Bennie
Rok vydání:	2009
Předmět:	Intervention (law) Government Quality audit business.industry Accounting Public confidence Business Audit Generally Accepted Auditing Standards Compliance (psychology)
Zdroj:	Macquarie University
ISSN:	1835-2561 1035-6908
DOI:	10.1111/j.1835-2561.2008.00038.x
Popis:	This study examines the impact of the introduction of the legally enforceable Australian Auditing Standards (ASAs) on the auditing profession after the first year of implementation. The study compliments and extends the Australian Government's April 2006 pre-implementation Regulation Impact Statement, which identified potential costs, benefits and other impacts of the new regulatory regime. Relevant data were collected through interviews with the key stakeholders. Overall, the results suggest that the additional burden of compliance with the legally enforceable ASAs has not increased perceived audit quality or public confidence, which were the main aims of the government's regulatory intervention.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_dedup___::f9e4fee1fd0a8fdb1bd27867032dad69 https://doi.org/10.1111/j.1835-2561.2008.00038.x Zobrazit plný text záznamu Plný text