Please use this identifier to cite or link to this item: http://hdl.handle.net/1959.14/133090
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- Title
- The Differential impact of the force of law Australian auditing standards
- Related
- Australian accounting review, Vol. 21, Issue 2, No. 57, (2011), p.183-192
- DOI
- 10.1111/j.1835-2561.2011.00131.x
- Publisher
- Wiley-Blackwell Publishing
- Date
- 2011
- FoR/RFCD Code(s)
-
150100 Accounting, Auditing and Accountability
- Author/Creator
- Hecimovic, Angela
- Author/Creator
- Martinov-Bennie, Nonna
- Description
- This qualitative study explores whether the impact of the introduction of the legally enforceable Australian Auditing Standards (ASAs) differs between audit firms based on their size. It complements and extends the Australian Government's pre-implementation April 2006 Regulation Impact Statement (AUASB 2006) and Hecimovic et al.'s (2009) study exploring the perceptions of key stakeholders. The results of the current study, based on data from extensive interviews with auditors from small, medium and large audit firms, suggest that compliance with the legally enforceable ASAs does not appear to increase perceived audit quality or public confidence. The study also finds that the costs/benefits to small audit firms and their clients differ to those of medium and large firms, raising questions about the viability of smaller firms remaining in the audit market.
- Description
- 10 page(s)
- Subject Keyword
- 150100 Accounting, Auditing and Accountability
- Resource Type
- journal article
- Organisation
- Macquarie University. Dept. of Accounting and Corporate Governance
- Identifier
- http://hdl.handle.net/1959.14/133090
- Identifier
- ISSN:1835-2561
- Identifier
- mq-rm-2010006331
- Language
- eng
- Reviewed
