دانلود رایگان مقاله الزویر درباره تنظیم کیفیت حسابرسی : بازیابی اعتماد و مشروعیت (کلیک کنید)
توضیحات :
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مشخصات این مقاله :
عنوان مقاله :
Regulating audit quality: Restoring trust and legitimacy
ترجمه فارسی عنوان :
تنظیم کیفیت حسابرسی: بازیابی اعتماد و مشروعیت
سال انتشار : 2012
متعلق به مجله یا ژورنال : انجمن حسابداری (Accounting Forum)
فرمت: PDF
تعداد صفحات: 17
شماره پروژه: 5009
کلمات کلیدی :
Audit quality, Regulation, Audit firms, Impression management
کیفیت حسابرسی، تنظیم، شرکت های حسابرسی، مدیریت برداشت
چکیده :
Abstract
The global financial crisis, corporate failures and scandals in many countries raise significant questions audit quality. In the UK, the FRC took the unprecedented step of codifying audit quality in its ‘Audit Quality Framework’. We analyze the extent to which audit firms, professional bodies, and investors considered the FRC proposals sufficient for addressing concerns about audit quality. Using impression management and legitimacy as a framework to analyze stakeholder responses we go beyond audit quality drivers identified by the FRC. In contrast to the drivers identified by the FRC, our focus on transparency, expertise, professionalism and commercialization of the audit shows that FRC, audit firms and professional bodies have mainly focused on issues which possibly do not pose a threat to the commercial interest of audit firms. Overall, our analysis shows that regulatory and professional bodies engaged in image management and the promotion of audit quality in an attempt to remedy tarnished image and augment their legitimacy and standing. In attempting to restore trust and legitimacy regulatory bodies, such as the FRC, have to reconcile complex often contradictory stakeholder demands.
مقدمه این مقاله :
Introduction
The global financial crisis, corporate failures and scandals in many countries raise significant questions about the effectiveness of financial reporting and auditing. Auditing firms, professional and regulatory bodies are often subject of criticism and face pressures to restore confidence in auditing. The crisis in confidence has spurred a move away from ‘self-regulation’ to greater emphasis on ‘independent’ regulation of auditing in the UK.1 Marking a significant development in the regulation of auditing the FRC sought to codify audit quality and issued the ‘Audit Quality Framework’ (FRC, 2008). This coincides with
various measures adopted in many countries aimed at restoring trust in auditing and governance. Hitherto, however, no audit regulatory body has tried to codify audit quality.
In this paper we examine stakeholder views on audit quality as represented in the responses to the FRC (2006) consultation. Examining the codification of audit quality in the UK in the aftermath of corporate scandals our paper focuses attention on the rhetoric and legitimation associated with the regulation of audit quality. Our analysis focuses on the extent to which respondents – audit firms, professional bodies, and investors – considered the FRC proposals sufficient for addressing concerns about audit quality. We used impression management and legitimacy as a framework to analyze stakeholder responses. The framework enabled us to go beyond the factors identified by the FRC.
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دانلود رایگان مقاله الزویر درباره تنظیم کیفیت حسابرسی : بازیابی اعتماد و مشروعیت (کلیک کنید)
