Audits are generally intended to monitor compliance with existing rules. However, audits can also create unintended impacts and incentives through the specific protocol by which they are executed. In particular, audits can discourage the use of complex administrative procedures with more rules...

Performance evaluation is arguably one of the most important processes in publicaccounting. Auditors are often evaluated on every engagement, and such evaluationsbecome a primary input into periodic evaluations made for the purpose of promotionsand raises (Wright, 1980; Hunt, 1995)

Continuous Auditing provides academics and practitioners with a compilation of select continuous auditing design science research, and it provides readers with an understanding of the underlying theoretical concepts of a continuous audit, ideas on how continuous audit can be applied in practice,...

Academics and practitioners agree there are substantial barriers to systematically transferring audit research knowledge to policymakers. We adopt a design science approach to investigate the efficacy of employing a research synthesis to transfer academic research knowledge to audit standard...

Intro -- Preface -- Table of Statutes, Statutory Instruments and Other Guidance -- Table of Examples -- Introduction -- Accounting requirements under the Companies Act 2006 -- Determining the size of company or group -- True and fair requirements -- Small entities -- Micro-entities -- FRC True...

This paper derives the impacts of legal system characteristics and auditing standards on auditor behavior (audit quality), and analyzes the determination of optimal auditing standards under different legal regimes. Legal regimes are characterized by differences in the uncertainty concerning the...