TY - BOOK
T1 - Auditing teams: dynamics and efficiency
AU - Cameran, Mara
AU - Ditillo, Angelo
AU - Pettinicchio, Angela
AU - Pettinicchio, Angela Kate
PY - 2017
Y1 - 2017
N2 - The recent audit failures which have rocked financial markets worldwide have
accentuated the need for a better understanding of the link between risk, control
and audit quality; as well as emphasising the need to open the “black box” of the
ways auditing firms actually function. Reflecting these imperatives, Auditing Teams
unravels the organizational and management issues in audit firms that are key to
achieving effectiveness in service provision.
Specifically, this key research reflects upon the relevance and dynamics of auditing teams and their impact on auditing quality, and specifically responding to the
recent claim from regulators which highlights auditing team characteristics as the
source of wide variations in quality.
By leveraging different perspectives – auditing, management accounting, organization and psychology – to investigate auditing teams and basing on evidence collected from the professional world, this book will provide a unique insight into the
role of auditing teams on audit quality.
It will be of great interest to scholars and advanced students in auditing, as well
as to practitioners and regulators in the field
AB - The recent audit failures which have rocked financial markets worldwide have
accentuated the need for a better understanding of the link between risk, control
and audit quality; as well as emphasising the need to open the “black box” of the
ways auditing firms actually function. Reflecting these imperatives, Auditing Teams
unravels the organizational and management issues in audit firms that are key to
achieving effectiveness in service provision.
Specifically, this key research reflects upon the relevance and dynamics of auditing teams and their impact on auditing quality, and specifically responding to the
recent claim from regulators which highlights auditing team characteristics as the
source of wide variations in quality.
By leveraging different perspectives – auditing, management accounting, organization and psychology – to investigate auditing teams and basing on evidence collected from the professional world, this book will provide a unique insight into the
role of auditing teams on audit quality.
It will be of great interest to scholars and advanced students in auditing, as well
as to practitioners and regulators in the field
KW - AUDIT QUALITY
KW - AUDIT TEAM
KW - GROUP STRUCTURE
KW - INDIVIDUAL AUDITORS
KW - AUDIT QUALITY
KW - AUDIT TEAM
KW - GROUP STRUCTURE
KW - INDIVIDUAL AUDITORS
UR - http://hdl.handle.net/10807/179867
UR - http://doi.org/10.4324/9781315544953
U2 - 10.4324/9781315544953
DO - 10.4324/9781315544953
M3 - Book
SN - 9781138682702
BT - Auditing teams: dynamics and efficiency
PB - Routledge, Taylor & Francis Group
ER -