Auditing Section Research Summaries Space

A Database of Auditing Research - Building Bridges with Practice

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  • Jennifer M Mueller-Phillips
    Worlds of Assurance.
    research summary posted October 19, 2015 by Jennifer M Mueller-Phillips, tagged 01.0 Standard Setting, 04.0 Independence and Ethics 
    Title:
    Worlds of Assurance.
    Practical Implications:

    It is difficult for the authors to constrain the boundaries of what one can learn from a contrastive and in-depth study of this portfolio of papers for developing new theoretical insights and testable conjectures pertaining to both today’s and tomorrow’s accountant-auditors. For that reason, the authors are confident readers will share their desire to thank the authors of the main papers as well as the authors of the commentaries for their thoughtful analyses.

    Citation:

    Chapman, C, and M. E. Peecher. 2011. Worlds of Assurance. Accounting, Organizations & Society 36 (4/5): 267-268.

  • Jennifer M Mueller-Phillips
    “Twisting words”? A study of the construction and rec...
    research summary posted July 27, 2015 by Jennifer M Mueller-Phillips, tagged 01.0 Standard Setting, 01.02 Changes in Audit Standards 
    Title:
    “Twisting words”? A study of the construction and reconstruction of reliability in financial reporting standard-setting.
    Practical Implications:

    First, the authors present a long-term case study of the development of the idea of reliability in accounting literature and standard-setting which adds to histories of conceptual thinking in financial reporting. Hence, by following the decision-making of the standard setting bodies regarding the qualitative characteristics of their framework, this paper contributes to the scarce empirical literature on actual processes of standard-setting in accounting.

    Citation:

    Erb, C., & Pelger, C. (2015). “Twisting words”? A study of the construction and reconstruction of reliability in financial reporting standard-setting. Accounting, Organizations & Society 40: 13-40.

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