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Financial Times Business School Rankings: A Nontraditional Assurance Case in Three Parts

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  • Andrea B. Davies
  • Steven E. Salterio

Abstract

The Financial Times of London (FT) is a business newspaper, with daily editions published in the United Kingdom, continental Europe, the United States, and Asia, and an estimated daily readership of 10 million people. In 1999 the FT began to publish a ranking of what it considered to be the top business schools in the world. Since their inception, these rankings have become increasingly relied upon by potential students and business school administrators worldwide. The FT's ranking is unique compared with other rankings because of its special international focus. Given the prominence of these rankings and the FT's position as a well‐respected business newspaper, the question of providing assurance over the business school rankings that the FT provides is particularly challenging.

Suggested Citation

  • Andrea B. Davies & Steven E. Salterio, 2007. "Financial Times Business School Rankings: A Nontraditional Assurance Case in Three Parts," Accounting Perspectives, John Wiley & Sons, vol. 6(1), pages 95-113, February.
    • Handle: RePEc:wly:accper:v:6:y:2007:i:1:p:95-113
    DOI: 10.1506/MM46-2226-7364-4750
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    Cited by:

    1. Free, Clinton & Salterio, Steven E. & Shearer, Teri, 2009. "The construction of auditability: MBA rankings and assurance in practice," Accounting, Organizations and Society, Elsevier, vol. 34(1), pages 119-140, January.
    2. Joanne Jones & Sandra Iacobelli & Karen Hung, 2011. "La Femme Media Inc.: Identifying and Managing Audit Engagement Risk Factors," Accounting Perspectives, John Wiley & Sons, vol. 10(1), pages 55-76, March.

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