مقاله انگلیسی رایگان در مورد تحقیق در مورد استانداردهای بین المللی در حسابرسی – الزویر 2019

 

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  PDF
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.

دیدگاهتان را بنویسید

نشانی ایمیل شما منتشر نخواهد شد. بخش‌های موردنیاز علامت‌گذاری شده‌اند *

دکمه بازگشت به بالا