Reinventing auditing, redefining consulting and independence
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DOI: 10.1080/096381898336402
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References listed on IDEAS
- Fischer, Michael J., 1996. ""Real-izing" the benefits of new technologies as a source of audit evidence: An interpretive field study," Accounting, Organizations and Society, Elsevier, vol. 21(2-3), pages 219-242.
- Power, Michael K., 1992. "From common sense to expertise: Reflections on the prehistory of audit sampling," Accounting, Organizations and Society, Elsevier, vol. 17(1), pages 37-62, January.
- Sikka, Prem & Willmott, Hugh, 1995. "The power of "independence": defending and extending the jurisdiction of accounting in the United Kingdom," Accounting, Organizations and Society, Elsevier, vol. 20(6), pages 547-581, August.
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Cited by:
- Laurence Daoust & Bertrand Malsch, 2020. "When the Client Is A Former Auditor: Auditees' Expert Knowledge and Social Capital as Threats to Staff Auditors' Operational Independence†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1333-1369, September.
- Olivier Herrbach, 2001. "Audit quality, auditor behaviour and the psychological contract," European Accounting Review, Taylor & Francis Journals, vol. 10(4), pages 787-802.
- Knechel, W. Robert, 2007. "The business risk audit: Origins, obstacles and opportunities," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 383-408.
- Daniela Argento & Timurs Umans & Patricia Håkansson & Annika Johansson, 2018. "Reliance on the internal auditors’ work: experiences of Swedish external auditors," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(3), pages 295-325, December.
- Larsson, Bengt, 2005. "Auditor regulation and economic crime policy in Sweden, 1965-2000," Accounting, Organizations and Society, Elsevier, vol. 30(2), pages 127-144, February.
- Windsor, Carolyn & Warming-Rasmussen, Bent, 2009. "The rise of regulatory capitalism and the decline of auditor independence: A critical and experimental examination of auditors’ conflicts of interests," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(2), pages 267-288.
- Funnell, Warwick & Wade, Margaret, 2012. "Negotiating the credibility of performance auditing," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(6), pages 434-450.
- Mennicken, Andrea, 2010. "From inspection to auditing: audit and markets as linked ecologies," LSE Research Online Documents on Economics 27054, London School of Economics and Political Science, LSE Library.
- Robson, Keith & Humphrey, Christopher & Khalifa, Rihab & Jones, Julian, 2007. "Transforming audit technologies: Business risk audit methodologies and the audit field," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 409-438.
- Peecher, Mark E. & Schwartz, Rachel & Solomon, Ira, 2007. "It's all about audit quality: Perspectives on strategic-systems auditing," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 463-485.
- DeZoort, F. Todd & Holt, Travis & Taylor, Mark H., 2012. "A test of the auditor reliability framework using lenders’ judgments," Accounting, Organizations and Society, Elsevier, vol. 37(8), pages 519-533.
- Mennicken, Andrea, 2010. "From inspection to auditing: Audit and markets as linked ecologies," Accounting, Organizations and Society, Elsevier, vol. 35(3), pages 334-359, April.
- Curtis, Emer & Turley, Stuart, 2007. "The business risk audit - A longitudinal case study of an audit engagement," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 439-461.
- Power, Michael, 2013. "The apparatus of fraud risk," Accounting, Organizations and Society, Elsevier, vol. 38(6), pages 525-543.
- Beattie, Vivien & Fearnley, Stella & Hines, Tony, 2010. "Factors Affecting Audit Quality in the 2007 UK Regulatory Environment: Perceptions of Chief Financial Officers, Audit Committee Chairs and Audit Engagement Partners," SIRE Discussion Papers 2012-29, Scottish Institute for Research in Economics (SIRE).
- Jones, Keith T. & Hunt, Steven C. & Chen, Clement C., 2008. "Auditors’ performance evaluations: An experimental analysis of the effects of initial impressions and task-specific experience on information later recalled," Accounting forum, Elsevier, vol. 32(3), pages 213-224.
- David Hatherly, 1999. "The future of auditing: the debate in the UK," European Accounting Review, Taylor & Francis Journals, vol. 8(1), pages 51-65.
- Power, Michael K., 2003. "Auditing and the production of legitimacy," Accounting, Organizations and Society, Elsevier, vol. 28(4), pages 379-394, May.
- Fabien Cerruti & Christelle Richard, 2008. "Qualité de l'audit et Satisfaction de l'audité : Chronique d'une Innovation Ordinaire," Post-Print halshs-00522438, HAL.
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