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A global perspective on the changing perceptions of the role of the external auditor and the significance of audit developments

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  • Ojo, Marianne

Abstract

Through a consideration of factors which have resulted in a more reduced role for the external auditor in certain jurisdictions – when compared to others, this paper will consider, as well as highlight why an enhanced awareness of the role of the external auditor in such jurisdictions will be vital in an increasingly globalised financial system. It will do so through a consideration of the current, past and future perceptions of external auditors’ roles – with particular reference to selected jurisdictions from Africa, Asia and Latin America.

Suggested Citation

  • Ojo, Marianne, 2012. "A global perspective on the changing perceptions of the role of the external auditor and the significance of audit developments," MPRA Paper 36471, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:36471
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    File URL: https://mpra.ub.uni-muenchen.de/36471/1/MPRA_paper_36471.pdf
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    References listed on IDEAS

    as
    1. Ramirez, Carlos, 2001. "Understanding social closure in its cultural context: accounting practitioners in France (1920-1939)," Accounting, Organizations and Society, Elsevier, vol. 26(4-5), pages 391-418.
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    Cited by:

    1. Emma Okoye & C. Okaro Sunday & Gloria O. Okafor, 2015. "Fighting the Scourge of Audit Failures in Nigeria- the Search for Audit Quality," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 5(5), pages 105-114, May.

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    More about this item

    Keywords

    external auditor; audits; regulation; financial; bank; fraud; error; financial statements; Brazil; Malaysia; Nigeria;
    All these keywords.

    JEL classification:

    • E02 - Macroeconomics and Monetary Economics - - General - - - Institutions and the Macroeconomy
    • K2 - Law and Economics - - Regulation and Business Law
    • G2 - Financial Economics - - Financial Institutions and Services
    • D02 - Microeconomics - - General - - - Institutions: Design, Formation, Operations, and Impact
    • D8 - Microeconomics - - Information, Knowledge, and Uncertainty

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