Business risk audit: State of the art und entwicklungspektiven

Journal fur Betriebswirtschaft

Volumn 56, Issue 4, 2006, Pages 189-218

  Ruhnke, Klaus ^a  

^a FREIE UNIVERSITÄT BERLIN   (Germany)

Author keywords

Audit; Audit approach; Audit theory; Business risk audit; Empirical audit research; Financial statement audit

Indexed keywords

EID: 33947416998     PISSN: 03449327     EISSN: None     Source Type: Journal    
DOI: 10.1007/s11301-006-0014-7     Document Type: Article

References (78)

1. Allen RD, Hermanson DR, Kozloski TM, Ramsay RJ (2006) Auditor risk assessment: Insights from the academic literature. Accounting Horizons 20(2):157-177
2. Arricale JW, Bell TB, Solomon I, Wessels S (1999) Strategic-systems auditing: Systems viability and knowledge acquisition. In: Richter M (Hrsg) Theorie und Praxis der Wirtschaftsprüfung. Erich Schmidt Verlag, Berlin, S 11-34
3. Ballou B, Earley CE, Rich JS (2004) The impact of strategic-positioning information on auditor judgements about business-process performance. Auditing: A Journal of Practice & Theory 12(2):71-88
4. Ballou B, Knechel WR (2002) Ceskoslovenská Obchodní- Banka, a.s.: Applying business risk audit techniques in an emerging market economy. Issues in Accounting Education 17(3):289-313
5. Ballou B, Mueller JM (2005) Helecom Communications: Considering fraud risk on an engagement before and after analyzing a key business process. Issues in Accounting Education 20(1):99-118
6. Barney J (1991) Firm resources and sustained competitive advantage. Journal of Management 17(1):99-120
7. Bell TB, Marrs FO, Solomon I, Thomas H (1997) Auditing organizations through a strategic-systems lens. University of Illinois at Urbana-Champaign
8. Bell TB, Peecher ME, Solomon I (2002) The strategic-systems approach to auditing. In: Bell TB, Solomon I (Hrsg) Cases in strategic-systems auditing. University of Illinois at Urbana-Champaign, S 1-34
9. Bell TB, Peecher ME, Solomon I (2005) The 21st century public company audit. Conceptual elements of KPMG's Global Audit Methdology. University of Illinois at Urbana-Champaign
10. Bell TB, Solomon I (2002) Cases in strategic-systems auditing. University of Illinois at Urbana-Champaign
11. Bell TB, Wright AM (1995) Auditing Practice, Research, and Education: A Productive Collaboration. published by the AICPA, New York
12. Bierstaker JL, Wright A (2004) Does the adoption of a business risk audit approach change internal control documentation and testing practices? International Journal of Auditing 8:67-78
13. Blokdijk H, Drieenhuizen F, Simunic DA, Stein MT (2006) An analysis of cross-sectional differences in big and non-big public accounting firms' audit programs. Auditing: A Journal of Practice & Theory 25(1):27-48
14. Bouchillon K, Glover S (2004) The PwC Audit. American Accounting Association, Auditing Section Midyear Meeting 2004, 15.-17.1.2004, Clearwater Florida, S 1-32
15. Bresser RKF (2004) Ressourcenbasierter Ansatz. In: Schreyögg G, v Werder A (Hrsg) Handwörterbuch Unternehmensführung und Organisation. 4. Aufl., Schaeffer-Poeschel Verlag, Stuttgart, S 1269-1278
16. Briloff AJ (2001) Garbage in garbage out: A critique of fraudulent financial reporting: 1987-1999 (The COSO Report) and the SEC accounting regulatory process. Critical Perspectives on Accounting 12:125-148
17. Brown KF, Tsakumis GT (2006) Assessing business risk: The Case of Pamplona Punch, Inc. American Accounting Association (AAA), Auditing Section Midyear Meeting 12.-14.1.2006, Los Angeles, S 1-36
18. Bruynseels L, Willekens M (2006) Strategic viability and going-concern audit options. American Accounting Association (AAA), Auditing Section Midyear Meeting 12.-14.1.2006, Los Angeles, S 1-37
19. Burns T, Stalker GM (1961) The Management of Innovation. Tavistock Publications, London
20. Choy AK, King RR (2005) An experimental investigation of approaches to audit decision-making: An evaluation using systems-mediated mental models. Contemporary Accounting Research 22:311-350
21. Curtis E (2003) The business risk audit - A longitudinal case study of an audit engagement. 2nd European Auditing Research Network (EARNet)-Symposium, 31.10.-1.11.2003, Manchester, S 93-115
22. Curtis E, Turley S (2005) From business risk audits to audit risk standards. National Auditing Conference, 11.-12.3.2005, Birmingham, S 1-22
23. DiMaggio P, Powell W (1983) The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. Sociological Review 48:147-160
24. Dirsmith MW, McAllister JP (1982) The organic vs. the mechanistic audit (Part I). Problems and pitfalls (Part II) Journal of Accounting, Auditing & Finance, Spring, S 214-228, Fall, S 60-74
25. Eilifsen A, Knechel R, Wallage P (2001) Application of the business risk audit model: A field study. Accounting Horizons 15(3):193-207
26. Ewert R (1990) Wirtschaftsprüfung und asymmetrische Information. Springer-Verlag, Berlin
27. Fischer-Winkelmann WF (1996) Empirische Analyse des Prüferwechsels im Kontext der Agency- und Signalling Theorie, Stellungnahme zum Beitrag von Kai-Uwe Marten. Zeitschrift für Betriebswirtschaft 66:995-1003
28. Gambling T (1987) Accounting for rituals. Accounting, Organizations & Society 12(4):319-329
29. Gans C (1986) Betriebswirtschaftliche Prüfungen als heuristische Suchprozesse. Verlag Josef Eul, Bergisch Gladbach
30. Hastie R, Kumar PA (1979) Person memory: Personality traits as organizing principles in memory for behaviours. Journal of Personality and Social Psychology 37:25-38
31. Hillebrand W (2005) Das Früherkennungs- und Überwachungssystem bei Kapitalgesellschaften. IOW-Verlag, Düsseldorf
32. Hopwood AG, Miller P (Hrsg) (1994) Accounting as social and institutional practice. Cambridge University Press, Cambridge
33. Humphrey C, Jones J, Khalifa R, Robson K (2004) Business risk auditing and the auditing profession: Status, identity and fragmentation. Conference Auditing in Action, 12.-13.2.2004, London School of Economics, S 1-32
34. IFAC (2002) Exposure Draft, Audit Risk, Proposed International Standards on Auditing and Proposed Amendment to ISA 200. "Objective and Principles Governing an Audit of Financial Statements", published by the IFAC, New York
35. Jeppesen KK (2005) The risk of Business Risk Audits: Are big audit firms organised to meet the risks that face them? 3rd European Auditing Research Network (EARNet)-Symposium, 28.-29.10.2005, Amsterdam, S 1-38
36. Knechel WR (2001) Auditing: Assurance & Risk. 2. Aufl., South-Western College Publishing, Thomson Learning, Cincinnati
37. Knechel WR (2005) The business risk audit: Origins and obstacles (and opportunities?). 3rd European Auditing Research Network (EARNet)-Symposium, 28.-29.10.2005, Amsterdam, S 1-54
38. Kohl T (2000) Die Berücksichtigung der wirtschaftlichen Lage im Rahmen der Abschlussprüfung. Verlag Josef Eul, Köln
39. Koonce L (1992) Explanation and counterexplanation during audit analytical review. The Accounting Review 67:59-76
40. Kotchetova N (2004) The impact of client strategy content and strategy process on risk assessment and audit planning. American Accounting Association (AAA), Auditing Section Midyear Meeting 15.-17.1.2004, Clearwater, Florida, S 1-45
41. Kotchetova N, Kozloski TM, Messier WF (2005) Do performance and documentation of business process analysis influence auditor's risk assessments? 3rd European Auditing Research Network (EARNet)-Symposium, 28.-29.10.2005, Amsterdam, S 1-29 1-29
42. Kubicek H (1977) Heuristischer Bezugsrahmen und heuristisch angelegte Forschungsdesigns als Elemente einer Konstruktionsstrategie empirischer Forschung. In: Köhler R (Hrsg) Empirische und handlungstheoretische Forschungskonzeption in der Betriebswirtschaftslehre. C.E. Poeschel Verlag, Stuttgart, S 3-36
43. Lemon WM, Tatum KW, Turley WS (2000) Developments in the audit methodologies of large accounting firms. printed by Stephen Austin & Sons Ltd, Caxton Hill
44. Lenz H (2002) Prüfungstheorie, verhaltensorientierter Ansatz. In: Ballwieser W, Coenenberg AG, v Wysocki K (Hrsg) Handwörterbuch der Rechnungslegung und Prüfung. 3. Aufl., Schaeffer-Poeschel Verlag, Stuttgart, S 1924-1938
45. Link R (2006) Abschlussprüfung und Geschäftsrisiko. Deutscher Universitäts-Verlag, Wiesbaden
46. MacLullich KK (2003) The emperor's 'new' clothes? New audit regimes: insights from Foucault's technologies of the self. Critical Perspectives on Accounting 14:791-811
47. Maijoor S, van Witteloostuijn A (1996) An empirical test of the resource-based theory: Strategic regulation in the Dutch audit industry. Strategic Management Journal 17:549-569
48. Markman AB, Medin DI (1995) Similarity and alignment in choice. Organizational Behavior and Human Decision Processes 63:117-130
49. Marten K, Quick R, Ruhnke K (2003) Wirtschaftsprüfung. 2. Aufl., Schaeffer-Poeschel Verlag, Stuttgart
50. Newell A, Simon H (1972) Human problem solving. Prentice Hall, Englewood Cliffs
51. O'Connell B (2001) An analysis of key issues arising from Professor A.J. Briloff's paper. Critical Perspectives on Accounting 12:167-186
52. O'Donnell E (2006) Systems thinking as a tool for improving diagnostic reasoning in auditing: A conceptual framework and experimental evidence. American Accounting Association (AAA), Annual Meeting 6.-9.8.2006, Washington DC, S 1-31
53. O'Donnell E, Schultz JJ (2003) The influence of business-process-focused audit support software on analytical procedures judgments. Auditing: A Journal of Practice Theory 22(2):265-279
54. O'Donnell E, Schultz JJ (2005) The halo effect in business risk audits: can strategic risk assessment bias auditor judgment about accounting details? The Accounting Review 80(3):921-939
55. PoB (2000) Public Oversight Board. The Panel on Audit Effectiveness Report and Recommendations, August 31, 2000, published by PoB, Stamford
56. Power MK (1997) The audit society, rituals of verification. Oxford University Press, Oxford
57. Power MK (2003) Auditing and the production of legitimacy. Accounting, Organizations and Society 28:379-394
58. PwC (2002) Towards Performance Audit. published by PwC, Frankfurt
59. Quick R (1996) Die Risiken der Jahresabschlußprüfung. IOW-Verlag, Düsseldorf
60. Richter M (1999) Konzeptioneller Bezugsrahmen für eine realwissenschaftliche Theorie betriebswirtschaftlicher Prüfungen. In: Richter M (Hrsg) Theorie und Praxis der Wirtschaftsprüfung II. Erich Schmidt Verlag, Berlin, S 263-305
61. Rittenberg LE, Schwieger BJ (2005) Auditing: Concepts for a changing environment. 5. Aufl., Harcourt College Publishing, Mason, Ohio
62. Ruhnke K (2000) Normierung der Abschlussprüfung. Schaeffer-Poeschel Verlag, Stuttgart
63. Ruhnke K (2002) Geschäftsrisikoorientierte Abschlussprudie;fung - Revolution im Prüfungswesen oder Weiterentwicklung des risikoorientierten Prüfungsansatzes? Der Betrieb 55:437-443
64. Ruhnke K (2003) Nutzen von Abschlussprüfungen: Bezugsrahmen und Einordnung empirischer Studien. Zeitschrift für betriebswirtschaftliche Forschung 55:250-280
65. Ruhnke K, Deters E (1997) Die Erwartungslücke bei der Abschlußprüfung. Zeitschrift für Betriebswirtschaft 67:923-945
66. Ruhnke K, Lubitzsch K (2006) Abschlussprüfung und das neue Aussagen-Konzept der IFAC: Darstellung, Beweggründe und Beurteilung. Die Wirtschaftsprüfung 59:366-375
67. Salterio S, Knechel WR, Kotchetova N (2005) Performance measurement systems and strategic analysis extensiveness: Auditor's usage of balanced scorecards and performance benchmarks. 3rd European Auditing Research Network (EARNet)-Symposium, 28.-29.10.2005, Amsterdam, S 1-48
68. Schmidt S (2005) Geschäftsverständnis, Risikobeurteilungen und Prüfungshandlungen des Abschlussprüfers als Reaktion auf beurteilte Risiken. Die Wirtschaftsprüfung 58:873-887
69. Smith M, Fielder B, Brown B, Kestel J (2001) Structure versus judgement in the audit process: A test of Kinney's classification. Managerial Auditing Journal 16(1):40-49
70. Schreiber SM (2000) Das Informationsverhalten von Wirtschaftsprüfern. Deutscher Universitäts-Verlag, Wiesbaden
71. Sieben G, Bretzke W-R (1975) Prüfung, Theorie der. In: Grochla E, Wittmann W (Hrsg) Handwörterbuch der Betriebswirtschaft. 4. Aufl., C.E. Poeschel Verlag, Stuttgart, S. 3269-3278
72. Solomon I, Shields MD (1995) Judgement and decision-making research in auditing. In: Ashton RH, Ashton AH (Hrsg) Judgement and decision-making research in accounting and auditing. Cambridge University Press, Cambridge, S. 137-175
73. Tinker T (2001) Briloff and the lost horizon. Critical Perspective on Accounting 12:149-152
74. Türk K (2004) Neoinstitutionalistische Ansätze. In: Schreyögg, G, v Werder A (Hrsg) Handwörterbuch Unternehmensführung und Organisation. 4. Aufl., Schaeffer-Poeschel Verlag, Stuttgart, S 923-931
75. van Well B (2001) Standardisierung und Individualisierung von Dienstleistungen. Deutscher Universitäts-Verlag, Wiesbaden
76. Westerdahl S (2004) "Structure" or "Judgement"? A field study in auditing. Conference "Auditing in action", 12.-13.2.2004, London School of Economics, S 1-24
77. Winograd BN, Gerson JS, Berlin BL (2000) Practice note, Audit practices of PricewaterhouseCoopers. Auditing: A Journal of Practice & Theory 19(2):175-182
78. Zaeh PE (1998) Entscheidungsunterstützung in der risikoorientierten Abschlussprüfung. Verlag moderne industrie AG, Landsberg/Lech