Publication
Title
The audit reporting debate : seemingly intractable problems and feasible solutions
Author
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.
Language
English
Source (journal)
European accounting review. - London, 1992, currens
Publication
London : 2012
ISSN
0963-8180 [print]
1468-4497 [online]
Volume/pages
21:2(2012), p. 193-215
ISI
000304328500001
Full text (Publisher's DOI)
Full text (publisher's version - intranet only)
UAntwerpen
Faculty/Department
Research group
Publication type
Subject
Affiliation
Publications with a UAntwerp address
External links
Web of Science
Record
Identification
Creation 05.12.2012
Last edited 20.09.2017
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