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The business risk audit: Origins, obstacles and opportunities

Citations

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Cited by:

  1. Guénin-Paracini, Henri & Malsch, Bertrand & Paillé, Anne Marché, 2014. "Fear and risk in the audit process," Accounting, Organizations and Society, Elsevier, vol. 39(4), pages 264-288.
  2. Du Jianguo & Rauf Ibrahim & Peter Lartey Yao & Rupa Jaladi Santosh & Amponsah Clinton Kwabena, 2019. "The Effectiveness of Internal Controls in Rural Community Banks: Evidence from Ghana," Business Management and Strategy, Macrothink Institute, vol. 10(1), pages 202-218, December.
  3. Madher E. Hamdallah & Salem Al-N’eimat & Anan F. Srouji & Manaf Al-Okaily & Khaldoon Albitar, 2022. "The Effect of Apparent and Intellectual Sustainability Independence on the Credibility Gap of the Accounting Information," Sustainability, MDPI, vol. 14(21), pages 1-22, November.
  4. Jeff Boone & Inder K. Khurana & K. K. Raman, 2012. "Audit Market Concentration and Auditor Tolerance for Earnings Management," Working Papers 0014, College of Business, University of Texas at San Antonio.
  5. Jacqueline Christensen & Pamela Kent & Tom Smith, 2016. "The decision to outsource risk management services," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 56(4), pages 985-1015, December.
  6. Everett, Jeff & Tremblay, Marie-Soleil, 2014. "On hypocrisy, the phronemos, and kitsch: A reply to our commentators," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(3), pages 222-225.
  7. Wally Smieliauskas, 2007. "What's Wrong with the Current Audit Risk Model?/QU'EST‐CE QUI NE VA PAS DANS LE MODÈLE ACTUEL DE RISQUE DE VÉRIFICATION?," Accounting Perspectives, John Wiley & Sons, vol. 6(4), pages 343-367, November.
  8. Holm, Claus & Zaman, Mahbub, 2012. "Regulating audit quality: Restoring trust and legitimacy," Accounting forum, Elsevier, vol. 36(1), pages 51-61.
  9. Wally Smieliauskas, 2008. "A Framework for Identifying (and Avoiding) Fraudulent Financial Reporting," Accounting Perspectives, John Wiley & Sons, vol. 7(3), pages 189-226, August.
  10. Schultz Jr., Joseph J. & Bierstaker, James Lloyd & O'Donnell, Ed, 2010. "Integrating business risk into auditor judgment about the risk of material misstatement: The influence of a strategic-systems-audit approach," Accounting, Organizations and Society, Elsevier, vol. 35(2), pages 238-251, February.
  11. Knechel, W. Robert & Salterio, Steven E. & Kochetova-Kozloski, Natalia, 2010. "The effect of benchmarked performance measures and strategic analysis on auditors' risk assessments and mental models," Accounting, Organizations and Society, Elsevier, vol. 35(3), pages 316-333, April.
  12. Bucaro, Anthony C., 2019. "Enhancing auditors' critical thinking in audits of complex estimates," Accounting, Organizations and Society, Elsevier, vol. 73(C), pages 35-49.
  13. Sorin Domnisoru & Sorin Vinatoru, 2008. "The Financial Audit Complexity of The Fixed Assets," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 49-62.
  14. Gabbioneta, Claudia & Greenwood, Royston & Mazzola, Pietro & Minoja, Mario, 2013. "The influence of the institutional context on corporate illegality," Accounting, Organizations and Society, Elsevier, vol. 38(6), pages 484-504.
  15. Coskun Cakar & Frédéric Gautier, 2016. "L'Auditeur Interne Comme Observateur De Second Ordre : Un Besoin Pour Identifier Et Evaluer Les Risques Au Sein Des Organisations," Post-Print hal-01901151, HAL.
  16. Lhuillery, Stéphane & Tellechea, Marion & Thiéry, Stéphanie, 2023. "Innovation in lieu of compliance: Internal audit departments’ standardized and non-standardized knowledge sources," Technovation, Elsevier, vol. 123(C).
  17. Bruynseels, Liesbeth & Willekens, Marleen, 2012. "The effect of strategic and operating turnaround initiatives on audit reporting for distressed companies," Accounting, Organizations and Society, Elsevier, vol. 37(4), pages 223-241.
  18. Ardelean Alexandra, 2013. "Defining the Public Interest in Relation to the Accountancy Profession: Some Perspectives," Scientific Annals of Economics and Business, Sciendo, vol. 60(2), pages 1-17, December.
  19. Iordanis Eleftheriadis & Vasilios Vyttas, 2017. "Risk Management and Viability of Public Organizations. Development of a Risk Measurement Tool: The Case of Greece," International Journal of Business and Economic Sciences Applied Research (IJBESAR), International Hellenic University (IHU), Kavala Campus, Greece (formerly Eastern Macedonia and Thrace Institute of Technology - EMaTTech), vol. 10(1), pages 55-59, March.
  20. Tamara A. Lambert & Christopher P. Agoglia, 2011. "Closing the Loop: Review Process Factors Affecting Audit Staff Follow‐Through," Journal of Accounting Research, Wiley Blackwell, vol. 49(5), pages 1275-1306, December.
  21. Flint, Christine & Fraser, Ian A.M. & Hatherly, David J., 2008. "Business risk auditing: A regressive evolution?—A research note," Accounting forum, Elsevier, vol. 32(2), pages 143-147.
  22. Power, Michael, 2013. "The apparatus of fraud risk," Accounting, Organizations and Society, Elsevier, vol. 38(6), pages 525-543.
  23. Marie Caussimont & David Carassus, 2015. "L’audit financier en contexte territorial : vers un audit de performance de la gestion locale ?," Post-Print hal-02141946, HAL.
  24. Christopher Bleibtreu & Ulrike Stefani, 2012. "The Interdependence Between Audit Market Structure and the Quality of Financial Reporting: The Case of Non-Audit Services," Working Paper Series of the Department of Economics, University of Konstanz 2012-01, Department of Economics, University of Konstanz.
  25. Zakia Jabeen & Jabir Ali & Nadia Yusuf, 2021. "Difference in business obstacles faced by firms across sizes: evidence from enterprise survey data of India," Journal of Global Entrepreneurship Research, Springer;UNESCO Chair in Entrepreneurship, vol. 11(1), pages 71-81, December.
  26. John Ziyang Zhang & Yangxin Yu, 2016. "Does Board Independence Affect Audit Fees? Evidence from Recent Regulatory Reforms," European Accounting Review, Taylor & Francis Journals, vol. 25(4), pages 793-814, October.
  27. J. Christopher Westland, 2017. "An empirical investigation of analytical procedures using mixture distributions," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 24(4), pages 111-124, October.
  28. Messier, William F., 2014. "An approach to learning risk-based auditing," Journal of Accounting Education, Elsevier, vol. 32(3), pages 276-287.
  29. Le Luo & Qingliang Tang & Hanlu Fan & Jamie Ayers, 2023. "Corporate carbon assurance and the quality of carbon disclosure," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(1), pages 657-690, March.
  30. Mertzanis, Charilaos & Garas, Samy & Abdel-Maksoud, Ahmed, 2020. "Integrity of financial information and firms' access to energy in developing countries," Energy Economics, Elsevier, vol. 92(C).
  31. Kun Su & Heng Liu, 2021. "Financialization of manufacturing companies and corporate innovation: Lessons from an emerging economy," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 42(4), pages 863-875, June.
  32. Wright, William F., 2016. "Client business models, process business risks and the risk of material misstatement of revenue," Accounting, Organizations and Society, Elsevier, vol. 48(C), pages 43-55.
  33. Helen Brown-Liburd & Jeffrey Cohen & Greg Trompeter, 2013. "Effects of Earnings Forecasts and Heightened Professional Skepticism on the Outcomes of Client–Auditor Negotiation," Journal of Business Ethics, Springer, vol. 116(2), pages 311-325, August.
  34. Ji, Xu-dong & Lu, Wei & Qu, Wen, 2018. "Internal control risk and audit fees: Evidence from China," Journal of Contemporary Accounting and Economics, Elsevier, vol. 14(3), pages 266-287.
  35. O'Donnell, Ed & Prather-Kinsey, Jenice, 2010. "Nationality and differences in auditor risk assessment: A research note with experimental evidence," Accounting, Organizations and Society, Elsevier, vol. 35(5), pages 558-564, July.
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