Audit data analytics of unregulated voluntary disclosures and auditing expectations gap

Amir, Michael; Dixon, Rob

doi:10.1057/s41310-019-00065-x

Cited by 18 publications

(13 citation statements)

References 57 publications

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“…Sustainability reports should provide a “complete and balanced picture of corporate sustainability performance” (Hahn and Lülfs, 2014, p. 401), yet seldom do. Due to the voluntary nature of most reporting the information presented is inevitably selective, inevitably raising questions about the completeness and accuracy of claims (Evangelinos and Skouloudis, 2014; Michael and Dixon, 2019). Regarded as the “de facto global standard” (KPMG, 2011, p. 20), the GRI is a multi-stakeholder forum that aims to overcome information gaps in sustainability reporting by providing guidance for voluntary sustainability disclosure, hence improving their legitimacy.…”

Section: Literature Reviewmentioning

confidence: 99%

How legitimate are the environmental sustainability claims of luxury conglomerates?

Wells

Athwal

Nervino

et al. 2021

JFMM

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PurposeBy responding to scholarly calls, this study examines the environmental reports of LVMH and Kering. The study extends legitimacy theory to ascertain the credibility of the aforementioned luxury conglomerates' commitment to environmental sustainability.Design/methodology/approachA corpus-assisted discourse analysis centred upon the Global Reporting Initiative (GRI) guidelines is used to examine the environmental disclosures of LVMH and Kering.FindingsThe findings show inconsistencies due to the lack of brand-level reporting and reporting quality falls short of comparable sustainability reporting within each conglomerate and with one another. Selective and unbalanced reporting along with symbolic management undermines the legitimacy of sustainability efforts by LVMH and Kering.Originality/valueDespite the increased attention paid to sustainable luxury, few studies critically analyse how luxury brands formally report on sustainability.

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Section: Literature Reviewmentioning

confidence: 99%

How legitimate are the environmental sustainability claims of luxury conglomerates?

Wells

Athwal

Nervino

et al. 2021

JFMM

View full text Add to dashboard Cite

show abstract

“…The study equally recommended educating investors and potential investors specifically on the auditors' fraud prevention and detection responsibilities as a necessary measure to narrow the AEG in Nigeria. From another perspective, Michael and Dixon (2019) were concerned with the implementation of audit data analytics of unregulated voluntary disclosures in lowering the audit expectations gap. They argued that the lack of credibility and assurance of the unstructured voluntary disclosures and other big data would affect the level of public users' expectations towards the quality of these unregulated voluntary disclosures.…”

Section: Prior and Contemporary Audit Expectation Gap Researchmentioning

confidence: 99%

Determinants of audit expectation gap: the case of Cameroon

Fossung

Fotoh

Lorentzon

2020

ARJ

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Purpose This study aims to identify the determinants of the expectation gap between financial statement users (investors and bankers) and auditors from a developing country perspective with Cameroon as the case study. Design/methodology/approach This study makes use of the survey instrument to identify the determinants of the expectation gap in Cameroon. The research method and research design used for this study are similar to that adopted in Schelluch, Best et al., Fadzly and Ahmed, Desira and Baldacchino and Dixon et al. Findings The results indicate that audits and audited financial statements and auditors’ skills are good predictors of the audit expectation gap (AEG), whereas gender, years of experience and occupation (investors and accountants) do not have any significant influence on the AEG. It follows that the expectation gap is further widened by an increase in the regulation and duties of auditors concerning the reliability and usefulness of audits and audited financial statements and auditors’ skills. Research limitations/implications A limitation of this study is the sample size, which is limited in scope, with only 400 potential respondents. In addition, this study adopted a survey method used in countries with different economic views and cultural values from Cameroon. Practical implications This study contributes to current knowledge by identifying the determinants of the expectation gap in Cameroon, thus facilitating the adoption of measures aimed at mitigating this gap such as educating the Cameroonian public on the auditors’ duties, especially each time a new audit regulation is adopted. The paper is a critical reference point for future research on the subject in Cameroon. Originality/value This study contributes to the expectation gap discourse by uncovering the determinants of the expectation gap from a developing country perspective of Cameroon with a different economic and cultural outlook.

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“…Auditors will need to depend on BDA and technological techniques to perform this new role of the auditor in reducing the auditing expectations gaps. Its constants that the lack of credibility and assurance unstructured voluntary disclosures and BDA will affect the level of users' expectations towards the quality of these unregulated voluntary disclosures (Michael and Dixon, 2019). Auditors will need to rely more heavily on BDA and technological techniques to perform this modern role to close the auditing expectations gap.…”

Section: The Determinates Of Bd and Bda Applicationmentioning

confidence: 99%

إطار مقترح لتحلیلات Big Data فی التدقیق الخارجی وأثره على جودة المراجعة مع دراسة میدانیة فی مصر(باللغة الانجلیزیة)

سراج¹,

العقيلي²

2020

مجلة الاسکندریة للبحوث المحاسبیة

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This research aims to explore the determinates of Big Data Analytics application (BDA) in external auditing, conceptualize the different contingent factors based on Technology-Organization-Environment Framework (TOE) and the perceptions of the audit firm, business clients, and some practitioner in Egypt regarding BDA and external audit practices and analyze the effects of these determinants on audit quality. To achieve this goal, contingency theory, analytical approach, and questionnaire with three different types of respondents are used. The authors explore contingents' factors that trigger the application of BDA in different stages of auditing and analyzes its implications on audit quality.The study presents a few key results regarding the use of BDA in external auditing. The authors recognize three groups of contingent determinates (TOE) and the conditions that govern the use of BDA will lead to improving audit quality elements (Input-Process-Output).

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Audit data analytics of unregulated voluntary disclosures and auditing expectations gap

Cited by 18 publications

References 57 publications

How legitimate are the environmental sustainability claims of luxury conglomerates?

How legitimate are the environmental sustainability claims of luxury conglomerates?

Determinants of audit expectation gap: the case of Cameroon

إطار مقترح لتحلیلات Big Data فی التدقیق الخارجی وأثره على جودة المراجعة مع دراسة میدانیة فی مصر(باللغة الانجلیزیة)

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