Auditors and regulatory work (1987–2013)

Collins, David; Dewing, Ian; Russell, Peter

doi:10.1108/aaaj-12-2015-2354

Cited by 3 publications

(2 citation statements)

References 41 publications

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“…Regulatory space is employed increasingly in accounting and auditing research, including addressing new audit spaces and practices (Andon et al ., 2015; Collins et al ., 2019). For example, Ferry and Ruggiero (2022) employed a theorisation of regulatory space and the new audit space of public audit with a team of international academic and practitioner collaborators that afforded an international comparison of the public audit and accountability arrangements for local government across 14 countries.…”

Section: Regulatory Space For Sai Auditsmentioning

confidence: 99%

An international comparative study of the audit and accountability arrangements of supreme audit institutions

Ferry

Hamid²,

Dutra³

2023

JPBAFM

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PurposeThe aim of this paper is to compare the audit and accountability arrangements of Supreme Audit Institutions (SAIs) internationally.Design/methodology/approachBuilding on a theorisation of regulatory space, extended by new audit spaces of public audit, the scope of the research is the 196 SAIs that are full members of the International Organization of Supreme Audit Institutions (INTOSAI). The study is based on documentation review, workshops with a steering panel, a survey of all SAIs (response rate of 64%, being 125 of 196 members), workshops with the seven regions of INTOSAI and discussion at Congress.FindingsThe paper suggests that the audit and accountability arrangements for SAIs is underpinned by INTOSAI's global voice, a country's regulatory space and a SAIs organization, capacity and scope that are themes used to structure the comparison. The results show there is diversity in the organization, capacities and scope of SAIs, but also an opportunity for recognising the positive potential of INTOSAI in fulfilling its global voice leveraged from the results of its work with its regions and members.Originality/valueThis is the most comprehensive research study of SAIs and the research underpinning this study enables SAIs to compare themselves regionally and internationally.

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Section: Regulatory Space For Sai Auditsmentioning

confidence: 99%

An international comparative study of the audit and accountability arrangements of supreme audit institutions

Ferry

Hamid²,

Dutra³

2023

JPBAFM

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“…Consequently, the Enron scandal and other scandals affected the relationship between auditing firms and the competition between them (Nam, 2018, 512). The responsibility of auditing firms is to provide the confirmation that the accounts represent a true and fair view of the state of the company's operations, through the presentation of an audit opinion (Collins et al, 2019(Collins et al, , 2088.…”

Section: Literature Reviewmentioning

confidence: 99%

Dynamic Analysis of Business Development of Auditing Firms: Case of the Republic of Serbia 2010-2020

2022

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Auditing firms are very important for business decision-makers and they have a large impact on business development, due to issued reports and competent opinions contained in such reports. The purpose of this paper is to present, to professional public, the current condition and changes of business results achieved by active auditing firms in the Republic to Serbia over the period of eleven years. The goal of the paper is an objective assessment of the state of play and operations of active auditing firms, as well as a determination of business trends and monitoring of the results achieved in the audit services market. The paper analyzes the changes in individual balance sheet items and profitability indicators, that is their average growth during the eleven years. The results indicate that the members of the "Big Four” had not acquired a leadership position in the market, observed according to the productivity indicators. Actually, the results indicate that the auditing firms with the largest growth of net results, in the observed period, are not the leaders according to the criterion of assets growth. At the same time, the firms with the greatest growth of business income in the observed period are not at the same time the most productive firms, measured by net result per employee. The results obtained in this paper contribute to the formation of a realistic view of the situation in the audit services market, as well as the perspectives and tendencies in the development of audit firms.

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The future of the regulatory space in local government audit: A comparative study of the four countries of the United Kingdom

Ferry

Ahrens

2021

Financ Acc Manag

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This paper compares audit regulatory space in local government between the U.K.’s four countries – England, Northern Ireland, Scotland, and Wales. It addresses current arrangements and practices, their historical background, and rationales for regulation in order to derive lessons for the future of public audit. It draws on the notion of regulatory space as extended through new audit spaces that specifically include public audit. The study is based on interviews with audit professionals and policy makers in each country, extensive documentation review, and observation. The comparison is structured by four themes: ‘Organisation and fragmentation’ concerns how the system is accredited and imbued with institutional capital. ‘Independence and competition’ addresses the independence of accounting firms and auditors, ‘audit scope’ reporting, and ‘inspection’ the assessments and rankings that have become part of public audit. The four countries exhibited similar emphasis on financial audit and reporting. They treated performance and fairness aspects differently.

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Auditors and regulatory work (1987–2013)

Cited by 3 publications

References 41 publications

An international comparative study of the audit and accountability arrangements of supreme audit institutions

An international comparative study of the audit and accountability arrangements of supreme audit institutions

Dynamic Analysis of Business Development of Auditing Firms: Case of the Republic of Serbia 2010-2020

The future of the regulatory space in local government audit: A comparative study of the four countries of the United Kingdom

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