The Role of the Auditor in Modern Society: an empirical appraisal

Beck, G. W.

doi:10.1080/00014788.1973.9729008

Cited by 26 publications

(25 citation statements)

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“…The studies include those of Lee (1970), Humphrey et al. (1993) and Porter and Gowthorpe (2004) in the UK; Beck (1973) and Monroe and Woodliff (1994) in Australia; Porter (1993) and Porter and Gowthorpe (2004) in NZ; Leung and Chau (2001) in Hong Kong; De Martinis et al . (2000) and Best et al .…”

Section: Prior Research Investigating the Audit Expectation Gapmentioning

confidence: 99%

“…The audit expectation gap has been the subject of research over an extended period and in a variety of jurisdictional and cultural contexts. The studies include those of Lee (1970), Humphrey et al (1993) and Porter and Gowthorpe (2004) in the UK; Beck (1973) and Monroe and Woodliff (1994) in Australia; Porter (1993) and Porter and Gowthorpe (2004) in NZ; Leung and Chau (2001) in Hong Kong;De Martinis et al (2000) and Best et al (2001) in Singapore; Lin and Chen (2004) in the People's Republic of China; Fadzly and Ahmed (2004) and Lee et al (2007) in Malaysia; Gloeck and de Jager (1993) in South Africa; Alleyne and Howard (2005) in Barbados; Garcia-Benau et al (1993) in Spain; Troberg and Viitanen (1999) in Finland; Haniffa and Hudaib (2007) in Saudi Arabia; Dixon et al (2006) in Egypt;and Sidani (2007) in Lebanon. Most of the studies involve surveys designed to ascertain the opinions of different interest groups about the role and/or responsibilities of financial statement auditors in the country concerned.…”

Section: Prior Research Investigating the Audit Expectation Gapmentioning

confidence: 99%

“…Most of the studies involve surveys designed to ascertain the opinions of different interest groups about the role and/or responsibilities of financial statement auditors in the country concerned. Two early studies of audit expectations are those of Lee (1970) and Beck (1973). Lee (1970) surveyed a sample of UK auditors (partners and staff), auditees (company directors, secretaries and accountants) and audit beneficiaries (private, institutional and indirect investors, and other interested parties such as bankers and stockbrokers) to ascertain their opinions about the objectives of an audit.…”

Section: Prior Research Investigating the Audit Expectation Gapmentioning

confidence: 99%

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Audit Expectation‐Performance Gap Revisited: Evidence from New Zealand and the United Kingdom. Part 1: The Gap in New Zealand and the United Kingdom in 2008

2012

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Criticism of auditors and loss of confidence in their work result from auditors not meeting society's expectations of them; that is, from the audit expectation‐performance gap. Prior research found this gap has three components: a reasonableness, deficient standards and deficient performance gap. In 2008, research was conducted to identify differences in the audit expectation‐performance gap in the United Kingdom (UK) and New Zealand (NZ). A questionnaire was mailed to 1,610 participants in the UK and 1,555 in NZ, from the auditor, auditee and financial and non‐financial audit beneficiaries interest groups; usable response rates of 14 and 29 per cent, respectively, were obtained. The research found that the composition and structure of the gap in NZ and the UK were broadly similar but the gap was nearly 40 per cent wider in NZ. It is suggested that this difference may be traced to greater awareness of audit issues and more stringent monitoring of auditors' performance in the UK.

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Section: Prior Research Investigating the Audit Expectation Gapmentioning

confidence: 99%

Section: Prior Research Investigating the Audit Expectation Gapmentioning

confidence: 99%

Section: Prior Research Investigating the Audit Expectation Gapmentioning

confidence: 99%

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Audit Expectation‐Performance Gap Revisited: Evidence from New Zealand and the United Kingdom. Part 1: The Gap in New Zealand and the United Kingdom in 2008

2012

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“…The US, UK and Canadian auditing jurisdictions have similar standards and regulatory frameworks for auditing and this includes giving assurance on the efficiency of management and the financial soundness of the company (Beck, 1973). Though the development of the regulations and standards were developed differently in the three nations, they all seek to meet the same ends.…”

Section: Objective Of the Studymentioning

confidence: 99%

The application of business risk audit methodology within non-Big-4 firms

Kutum¹,

Fraser

Hussainey

2015

Journal of Financial Reporting and Accounting

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Purpose – This paper aims to explore the application of the business risk audit (BRA) approach within non-Big-4 audit firms in the USA, the UK and Canada. This paper focuses on the motivation for adopting this approach for non-Big-4 audit firms in the three countries, and the advantages, disadvantages and aftermath of applying this method. Design/methodology/approach – A combination of qualitative and quantitative methods to obtain the data necessary to address the research questions was used. Findings – It is found that non-Big-4 audit firms in the three countries have adopted BRA; their motivation was primarily to follow the standards in each country, and the general trend in the industry. The advantages identified are consistent with previous research; a direct benefit was noted for audit effectiveness and risk management for both clients and auditors. One major disadvantage of applying BRA is the cost burden to both the audit firm and their clients. Some of the interviewees claimed that this method is better suited to large firms and large audits. Originality/value – This is an innovative study that addresses a contemporary auditing issue. The majority of the audit research studies concentrate on the big audit firm practices; this study is the first to examine the application of audit practices within smaller audit firms.

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“…Auditing, like all professions, exists to satisfy a societal need-to perform a function which members of society are unable to fulfil for themselves (Beck, 1973). Each profession has a unique role which is circumscribed by the needs and expectations of the society of which it is a part.…”

Section: Editorialmentioning

confidence: 99%

Editorial

1999

Int J Auditing

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The Role of the Auditor in Modern Society: an empirical appraisal

Cited by 26 publications

References 1 publication

Audit Expectation‐Performance Gap Revisited: Evidence from New Zealand and the United Kingdom. Part 1: The Gap in New Zealand and the United Kingdom in 2008

Audit Expectation‐Performance Gap Revisited: Evidence from New Zealand and the United Kingdom. Part 1: The Gap in New Zealand and the United Kingdom in 2008

The application of business risk audit methodology within non-Big-4 firms

Editorial

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