مشخصات مقاله | |
ترجمه عنوان مقاله | تحقیق در مورد استانداردهای بین المللی در حسابرسی: ترکیب ادبیات و فرصت هایی برای تحقیق آینده |
عنوان انگلیسی مقاله | Research on International Standards on Auditing: Literature synthesis and opportunities for future research |
انتشار | مقاله سال 2019 |
تعداد صفحات مقاله انگلیسی | 20 صفحه |
هزینه | دانلود مقاله انگلیسی رایگان میباشد. |
پایگاه داده | نشریه الزویر |
نوع نگارش مقاله |
مقاله پژوهشی (Research Article) |
مقاله بیس | این مقاله بیس نمیباشد |
نمایه (index) | Scopus |
نوع مقاله | ISI |
فرمت مقاله انگلیسی | |
ایمپکت فاکتور(IF) |
1.250 در سال 2018 |
شاخص H_index | 34 در سال 2019 |
شاخص SJR | 0.563 در سال 2018 |
شناسه ISSN | 1061-9518 |
شاخص Quartile (چارک) | Q2 در سال 2018 |
مدل مفهومی | ندارد |
پرسشنامه | ندارد |
متغیر | ندارد |
رفرنس | دارد |
رشته های مرتبط | حسابداری |
گرایش های مرتبط | حسابرسی |
نوع ارائه مقاله |
ژورنال |
مجله | مجله حسابداری بین المللی، حسابرسی و مالیات – Journal of International Accounting, Auditing and Taxation |
دانشگاه | University of Vaasa, School of Accounting and Finance, P.O. Box 700, FI-65101, Finland |
کلمات کلیدی | حسابرسی، استانداردهای بین المللی حسابرسی (ISA)، هماهنگ سازی |
کلمات کلیدی انگلیسی | Auditing، International Standards on Auditing (ISA)، Harmonization |
شناسه دیجیتال – doi |
https://doi.org/10.1016/j.intaccaudtax.2019.05.007 |
کد محصول | E12695 |
وضعیت ترجمه مقاله | ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید. |
دانلود رایگان مقاله | دانلود رایگان مقاله انگلیسی |
سفارش ترجمه این مقاله | سفارش ترجمه این مقاله |
فهرست مطالب مقاله: |
Abstract
1- Introduction 2- Background 3- Terminology and methodology 4- Previous theoretical and empirical literature 5- Citation analysis 6- Conclusions References |
بخشی از متن مقاله: |
Abstract Research on International Standards on Auditing (ISAs) would greatly benefit from a research framework that categorizes the research streams related to ISAs and suggests areas for future research. This paper reviews the current research related to ISAs and develops a framework for analysis going forward. We identify seven main research streams: the development and history of ISAs; adoption of ISAs; association between national auditing standards and ISAs; financial reporting quality; audit reports; audit efficiency; and International Financial Reporting Standards (IFRS) compliance. For each research stream, the main results are summarized. At the conclusion of our literature reviews for each research stream, we suggest areas requiring further examination. Introduction Researchers are increasingly focusing on International Standards on Auditing (ISAs), and prior research suggests that ISAs are as essential as International Financial Reporting Standards (IFRS) in ensuring that a country’s financial system is sound and stable (Boolaky & Omoteso, 2016; Boolaky & Soobaroyen, 2017; Fraser, 2010). However, no comprehensive review of ISA research currently exists. This paper develops such a review to analyze the knowledge from ISA research, revealing, for example, that the results for many drivers of adoption of ISAs are consistent across studies. This synthesis also suggests that ISAs are positively affecting financial reporting quality, and audit efficiency is more observable when the audit is conducted using ISAs. ISAs promote auditor behavior that contributes to effective audits (e.g., Burns & Fogarty, 2010). For instance, ISAs have wider implications for increasing auditor skepticism. When examining IFRS compliance, prior studies indicated that there is an association between IFRS compliance and the use of ISAs. In addition, previous studies revealed that even when ISAs are adopted, several countries’ audit reports are not perfectly conforming to the content and structure of reports standardized by the International Federation of Accountants (IFAC) (e.g., Fakhfakh & Fakhfakh, 2010). This can be due to the inconsistent implementation of ISAs. This literature synthesis has three primary objectives. The first is to provide a comprehensive overview of current academic knowledge about ISAs. The second is to identify key topics and issues that appeared in the previous literature. Finally, the third objective is to suggest fruitful future research opportunities. The remainder of the paper is organized as follows. Section 2 presents relevant background information on the topic. Section 3 presents the definition of ISAs and explains the method used to conceptualize this synthesis. |