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Auditing with Accountability Report: Shrinking the Opportunity Spaces for Audit Failure

Publikation: Bog/antologi/afhandling/rapportRapportForskning

In recent years, a number of high-profile company failures have raised fundamental questions about the willingness and/or ability of auditors to exercise the professional scepticism necessary for the production of robust audits.
The report argues that audit failure takes place within a particular configuration of economic, cultural and regulatory arrangements which create the 'opportunity spaces' for poor practice. Shrinking those opportunity spaces requires a multi-dimensional response, including the structural separation of audit and non-audit functions, a more robust system of fines and the integration of a civil society voice into the reform process to prevent regulatory capture.

Publikationsoplysninger

OriginalsprogEngelsk
Udgivelses stedSheffield
ForlagUniversity of Sheffield
Antal sider48
StatusUdgivet - 13 mar. 2020

ID: 60204564