Overview

Auditing has been a subject of some controversy, and there have been repeated attempts at reforming its practice globally. This comprehensive handbook surveys the state of the discipline, including emerging and cutting-edge trends. It covers the most important and controversial issues, including auditing ethics, auditor independence, social and environmental accounting as well as the future of the field. The book has been extensively revised and updated for the second edition to take account of new developments in auditing, including the growing importance of the assurance of sustainability reports, and related topics such as environment, social and governance (ESG) as well as the increased importance of research in standard setting. It includes new chapters on public sector auditing; auditing from the perspective of social theory; the impact of culture on auditing; audit teams and individuals; data analytics and artificial intelligence; and current proposals for reform to auditing (such as the Brydon report). The book summarizes various audit research topics, giving an overall opinion of the results and prospects for future research in each chapter. Readers can thus focus on topics of most relevance to them. This handbook is essential reading for legislators, regulators, professionals, commentators, students, and researchers involved with auditing and accounting. The collection will also prove an ideal starting place for researchers from other fields looking to break into this vital subject.

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9781032651453

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Author Information

David Hay is the Professor of Auditing at the University of Auckland, New Zealand. David is a former winner of the “Notable Contribution to the Auditing Literature Award” presented by the Auditing Section of the American Accounting Association, with his co-authors. W. Robert Knechel is Distinguished Professor and the Frederick E. Fisher Eminent Scholar in Accounting at the University of Florida, US. He is the Director of the International Accounting and Auditing Center (IAAC). Marleen Willekens is Full Professor of Accounting and Auditing at KU Leuven, Belgium. Her research focuses on the economics of auditing, audit market structure, audit regulation, and audit quality.

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