The business risk audit - A longitudinal case study of an audit engagement

Accounting, Organizations and Society

Volumn 32, Issue 4-5, 2007, Pages 439-461

  Curtis, Emer ^a   Turley, Stuart ^b  

^a NATIONAL UNIVERSITY OF IRELAND   (Ireland)

^b UNIVERSITY OF MANCHESTER   (United Kingdom)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 33847048946     PISSN: 03613682     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.aos.2006.09.004     Document Type: Article

References (43)

1. Abbott A. The system of professions (1988), University of Chicago Press, Chicago
2. Barrett M., Cooper D.J., and Jamal K. Globalization and the coordinating of work in multinational audits. Accounting, Organizations and Society 30 (2005) 1-24
3. Bedard J.C., Mock T., and Wright A. Evidential planning in auditing: a review of the empirical research. Journal of Accounting Literature 18 (1999) 96-142
4. Bell T., Marrs F., Solomon I., and Thomas H. Auditing organizations through a strategic-systems lens (1997), KPMG LLP, Montvale, New Jersey
5. Blokdijk, J., Drieenhuizen, F., Simunic, D., & Stein, M. (2003). Determinants of the mix of audit procedures: key factors that cause auditors to change what they do. Working paper http://ssrn.com/abstract=415200.
6. Carpenter B., and Dirsmith M. Sampling and the abstraction of knowledge in the auditing profession: an extended institutional theory perspective. Accounting, Organizations and Society 18 (1993) 41-63
7. Carpenter B., Dirsmith M., and Gupta P. Materiality judgments and audit firm culture: social-behavioral and political perspectives. Accounting, Organizations and Society 19 (1994) 355-380
8. Covaleski M.A., Dirsmith M.W., Heian J.B., and Samuel S. The calculated and the avowed: techniques of discipline and struggles over identity in big six public accounting firms. Administrative Science Quarterly 43 (1998) 293-328
9. Curtis, E., & Turley, S. (2005). From business risk audits to audit risk standards. Paper presented at the European Accounting Association Annual Congress, Goteborg, Sweden, May.
10. Dirsmith M., Covaleski M., and McAllister J. Of paradigms and metaphors in auditing thought. Contemporary Accounting Research 2 (1985) 46-68
11. Dirsmith M., and Haskins M. Inherent risk assessment and audit firm technology: a contrast in world theories. Accounting, Organizations and Society 16 (1991) 61-90
12. Dirsmith M., Heian J., and Covaleski M. Structure and agency in an institutionalized setting: the application and social transformation of control in the big six. Accounting, Organizations and Society 22 (1997) 1-27
13. Dirsmith M., and McAllister J. The organic versus the mechanistic audit. Journal of Accounting, Auditing and Finance 5 (1982) 214-228
14. Eilifsen A., Knechel R., and Wallage P. Application of the business risk audit model: a field study. Accounting Horizons 15 (2001) 193-207
15. Erickson M., Mayhew B.W., and Felix Jr. W.L. Why do audits fail? Evidence from Lincoln savings and loan. Journal of Accounting Research 38 (2000) 165-193
16. Fischer M.J. "Realizing" the benefits of new technologies as a source of audit evidence: an interpretive field study. Accounting, Organizations and Society 21 (1996) 219-242
17. Freidson E. Professional powers: a study of the institutionalisation of formal knowledge (1986), University of Chicago Press, Chicago
18. Gendron Y. The difficult client-acceptance decision in Canadian audit firms: a field investigation. Contemporary Accounting Research 18 (2001) 283
19. Gendron Y. On the role of the organization in auditors' client-acceptance decisions. Accounting, Organizations and Society 27 (2002) 659-684
20. Gendron Y., and Bedard J. Academic auditing research: an exploratory investigation into its usefulness. Critical Perspectives on Accounting 12 (2001) 339-368
21. Gwilliam D. A survey of auditing research (1987), Prentice Hall International, published in association with The Institute of Chartered Accountants in England and Wales, London
22. Higson A.W. Developments in audit approaches: from audit efficiency to audit effectiveness. In: Sherer M., and Turley S. (Eds). Current issues in auditing (1997), Paul Chapman Publishing, London 198-215
23. Jeppesen K.K. Reinventing auditing, redefining consulting and independence. European Accounting Review 7 (1998) 517-539
24. Jeppesen, K. K. (2005). The risk of business risk audits - Are big audit firms organised to meet the risks that face them? Paper presented at the third EARNet Symposium, Amsterdam, September.
25. Kirkham L. Putting auditing practices in context: deciphering the message in auditor responses to selected environmental cues. Critical Perspectives on Accounting 3 (1992) 291-314
26. Knechel R. Auditing, assurance & risk (2001), South-Western College Publishing, Cincinnati
27. Knechel, R. (forthcoming). The business risk audit and audit structure: scientism versus judgement. Accounting, Organizations & Society.
28. Lemon M., Tatum K., and Turley S. Developments in the audit methodologies of large accounting firms (2000), ABG Publications, London
29. Morris T., and Empson L. Organisation and expertise: an exploration of knowledge bases and the management of accounting and consulting firms. Accounting, Organizations and Society 23 (1998) 609-624
30. Pentland B.T. Getting comfortable with the numbers: auditing and the micro-production of macro-order. Accounting, Organizations and Society 18 (1993) 605-620
31. Power M.K. From common sense to expertise: reflections on the prehistory of audit sampling. Accounting, Organizations and Society 17 (1992) 37-62
32. Power M.K. Auditing, expertise and the sociology of technique. Critical Perspectives on Accounting 6 (1995) 317-339
33. Power M.K. The audit society: rituals of verification (1997), Oxford University Press, Oxford
34. Power M.K. Auditing and the production of legitimacy. Accounting, Organizations and Society 28 (2003) 379-394
35. Radcliffe V.S. Knowing efficiency: the enactment of efficiency in efficiency auditing. Accounting, Organizations and Society 24 (1999) 333-362
36. Robson, K., Humphrey, C., Khalifa, R., & Jones, J. (forthcoming). Transforming audit technologies: business risk audit methodologies and the audit field. Accounting, Organizations & Society.
37. Rose N., and Miller P. Political power beyond the state: problematics of government. British Journal of Sociology 43 (1992) 173-205
38. The Panel on Audit Effectiveness. Report and recommendations (2000), Public Oversight Board, Stamford
39. Turley S., and Cooper M. Auditing in the United Kingdom (1991), Prentice Hall, published in association with The Institute of Chartered Accountants in England and Wales, Hemel Hempstead
40. Waller W. Auditors' assessments of inherent and control risk in field settings. The Accounting Review 68 (1993) 783-803
41. Westerdahl, S. (2004). "Structure" or "judgement"? A field study in auditing. Paper presented at Audit in Action workshop, Centre for analysis of risk and regulation, London School of Economics, February.
42. Winograd B., Gerson J., and Berlin B. Audit practices at Pricewaterhouse Coopers. Auditing: A Journal of Practice & Theory 19 (2000) 175-182
43. Yin R. Case study research (1994), Sage Publications Inc., Thousand Oaks