Discussion of "the world has changed - Have analytical procedure practices?"

Contemporary Accounting Research

Volumn 27, Issue 2, 2010, Pages 701-709

  Radcliffe, Vaughan S ^a  

^a UNIVERSITY OF WESTERN ONTARIO   (Canada)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 77954555266     PISSN: 08239150     EISSN: 19113846     Source Type: Journal    
DOI: 10.1111/j.1911-3846.2010.01022.x     Document Type: Note

References (20)

1. Ahrens, T. C. S. Chapman. 2004. Accounting for flexibility and efficiency: A field study of management control systems in a restaurant chain. Contemporary Accounting Research 21 (2 275 301.
2. Bell, T., F. Marrs, I. Solomon H. Thomas. 1997. Auditing organizations through a strategic systems lens.
3. Chua, W. F. H. Mahama. 2007. The effect of network ties on accounting controls in a supply alliance: Field study evidence. Contemporary Accounting Research 24 (1 47 86.
4. Dirsmith, M. M. Haskins. 1991. Inherent risk assessment and audit firm technology: A contrast in world theories. Accounting, Organizations and Society 16 (6 1 90.
5. Dirsmith, M. W. J. P. McAllister. 1982. The organic versus the mechanistic audit. Journal of Accounting, Auditing and Finance 5 (2 214 228.
6. Fischer, M. J. 1996. Real-izing the benefits of new technologies as a source of audit evidence: An interpretive field study. Accounting. Organizations and Society 21 (2 219 242.
7. Free, C. 2007. Supply chain accounting practices in the UK retail sector: Enabling or coercing cooperation? Contemporary Accounting Research 24 (3 897 933.
8. Gendron, Y. 2001. The difficult client-acceptance decision in Canadian audit firms: A field investigation. Contemporary Accounting Research 18 (2 283 310.
9. Hirst, E. L. Koonce. 1986. Audit analytical procedures: A field investigation. Contemporary Accounting Research 2 (2 457 486.
10. Van Maanen, J. B. T. Pentland. 1994. Cops and auditors: The rhetoric of records. In The legalistic organization, eds. S. B. Sirkin R. J. Bies.
11. McCracken, S., S. E. Salterio M. Gibbins. 2008. Auditor-client management relationships and roles in negotiating financial reporting. Accounting, Organizations and Society 33 (4-5 362 383.
12. McNair, C. J. 1991. Proper compromises: The management control dilemma in public accounting and its impact on auditor behaviour. Accounting. Organizations and Society 16 (7 635 653.
13. Mennicken, A. 2008. Connecting worlds: The translation of international auditing standards into post-Soviet audit practice. Accounting Organizations and Society 33 (4-5 384 414.
14. Pentland, B. T. 1993. Getting comfortable with the numbers: Auditing and the micro-production of the macro-order. Accounting, Organizations and Society 18 (7 605 620.
15. Pentland, B. T. P. Carlile. 1996. Audit the taxpayer not the return: Tax auditing as an expression game. Accounting, Organizations and Society 21 (2 269 287.
16. Power, M. 1996. Making things auditable. Accounting, Organizations and Society 21 (2-3 289 315.
17. Power, M. K. 2003. Auditing and the production of legitimacy. Accounting, Organizations and Society 28 (4 379 394.
18. Radcliffe, V. S. 1998. Efficiency audit: An assembly of rationalities and programmes. Accounting, Organizations and Society 23 (4 377 410.
19. Radcliffe, V. S. 1999. Knowing efficiency: The enactment of efficiency in efficiency auditing. Accounting, Organizations and Society 24 (4 333 362.
20. Salterio, S. R. Denham. 1997. Accounting consultation units: An organizational memory analysis. Contemporary Accounting Research 14 (4 669 691.probants positifs ou négatifs à l'égard de l'un des facteurs. Ce résultat persiste dans la mesure où les niveaux de croyance au sujet des deux autres facteurs sont élevés. Les auteurs démontrent en outre comment la qualité de la gouvernance d'entreprise influe sur l'évaluation de la fonction d'audit interne et comment il est possible de recourir à l'analyse coûts-avantages dans ce contexte pour mieux déterminer la quantité de travail d'audit externe qu'exige le respect des normes. L'analyse des auteurs révèle que l'étendue du travail d'audit devant être réalisé par l'auditeur externe dépend de la solidité de la fonction d'audit interne et de l'importance des coûts associés aux litiges et au respect de la réglementation auxquels le vérificateur externe doit faire face. © 2010 Canadian Academic Accounting Association. © 2010 CAAA.