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The Audit Reporting Debate: Seemingly Intractable Problems and Feasible Solutions

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  • Ann Vanstraelen
  • Caren Schelleman
  • Roger Meuwissen
  • Isabell Hofmann

Abstract

While the audit reporting debate has a long history, a number of recent regulatory initiatives and policy reviews increase the likelihood of change in this area. The purpose of this study is to use this momentum and examine whether there is consensus between audit report users and auditors with regard to the form and content of the audit report. This seems necessary because past audit reporting reforms have failed due to a lack of common ground. Based on interviews with users and auditors, we conclude that reaching a level of consensus seems feasible. Using these insights, we propose an alternative audit reporting model that may significantly reduce the information gap between users and auditors and improve transparency on the quality of audit practice.

Suggested Citation

  • Ann Vanstraelen & Caren Schelleman & Roger Meuwissen & Isabell Hofmann, 2012. "The Audit Reporting Debate: Seemingly Intractable Problems and Feasible Solutions," European Accounting Review, Taylor & Francis Journals, vol. 21(2), pages 193-215, August.
  • Handle: RePEc:taf:euract:v:21:y:2012:i:2:p:193-215
    DOI: 10.1080/09638180.2012.687506
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