Bibliography

Siddhartha Sankar Saha (Department of Commerce, University of Calcutta, Kolkata, India)
Mitrendu Narayan Roy (Goenka College of Commerce and Business Administration, University of Calcutta, Kolkata, India)

Quality Control Procedure for Statutory Financial Audit

ISBN: 978-1-78714-227-5, eISBN: 978-1-78714-226-8

Publication date: 30 June 2017

Citation

Saha, S.S. and Roy, M.N. (2017), "Bibliography", Quality Control Procedure for Statutory Financial Audit, Emerald Publishing Limited, Leeds, pp. 287-293. https://doi.org/10.1108/978-1-78714-226-820171011

Publisher

:

Emerald Publishing Limited

Copyright © 2017 Emerald Publishing Limited


ACCA (2011) ACCA . (2011). Future of Financial Reporting in UK and Ireland. Retrieved January 2014, from http://www.accaglobal.com

Agarwal (2015) Agarwal, S. (2015). Promoting Quality of Services Provided by ICAI Members through Quality Review Board. The Chartered Accountant, 64(5), 9096.

AICPA (2008) AICPA . (2008). IFAC Resources. Retrieved April 2014, from http://www.ifrs.com

AICPA (2012) AICPA . (2012). SAS 122 (AU C 505): External Confirmations.

AICPA (2012) AICPA . (2012). SAS 122 (AU C 620): Using the Work of Auditor’s Specialist.

AICPA (2012) AICPA . (2012). SAS 122 (AU-C 200): Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Generally Accepted Auditing Standards.

AICPA (2012) AICPA . (2012). SAS 122 (AU-C 210): Terms of Engagement.

AICPA (2012) AICPA . (2012). SAS 122 (AU-C 220): Quality Control for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards.

AICPA (2012) AICPA . (2012). SAS 122 (AU-C 230): Audit Documentation.

AICPA (2012) AICPA . (2012). SAS 122 (AU-C 300): Planning an Audit.

AICPA (2012) AICPA . (2012). SAS 122 (AU-C 500): Audit Evidence.

AICPA (2012) AICPA . (2012). SAS 122 (AU-C 530): Audit Sampling.

AICPA (2012) AICPA . (2012). SAS 122 (AU-C 540): Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures.

AICPA (2012) AICPA . (2012). SAS 122 (AU-C 700): Forming an Opinion and Reporting on Financial Statements.

AICPA (2012) AICPA . (2012). SQCS 8: A Firms System of Quality Control.

AICPA (2013) AICPA . (2013). Code of Professional Conduct.

AICPA (2014) AICPA . (2014). SAS 128 (AU C 610): Using the Work of Internal Auditors.

AICPA AICPA . Continuing Professional Education. Retrieved from http://www.aicpa.org. Accessed on April 14, 2014.

Akpom & Dimpkah (2013) Akpom, U. , & Dimpkah, Y. (2013). Determinants of Auditor Independence: A Comparison of the Perceptions of Auditors and Non-Auditors in Lagos, Nigeria. Journal of Finance and Accountancy, 14, 117.

Bakshi (2000) Bakshi, S. (2000). Professional Ethics – Back to Basics. Management Accountant, 35(7), 499501.

Bakshi (2004) Bakshi, S. (2004). Safeguarding Auditors Independence: The Profession at the Crossroad. Chartered Accountant, 52(8), 821826.

Bazerman & Lowenstein (2002) Bazerman, M. , & Lowenstein, G. (2002). Why Good Accountants Do Bad Audits. Harvard Business Review, 80(11), 96102.

Becker, Defond, Jiambalvo, & Subhramanyam (1998) Becker, C. , Defond, M. , Jiambalvo, J. , & Subhramanyam, K. (1998). The Effect of Audit Quality on Earnings Management. Contemporary Accounting Research, 15(1), 124.

Bhaskar (2009) Bhaskar, S. (2009). Public Company Accounting Oversight Board (PCAOB) in India. Management Accountant, 44(3), 194195.

Brewster (2003) Brewster, N. (2003). Unaccountable: How the Accounting Profession Forfeited Public Trust. New York, NY: Wiley.

Carcello & Nagy (2008) Carcello, J. , & Nagy, A. (2008). Audit Firm Tenure and Fraudulent Financial Reporting. Auditing: A Journal of Practice and Theory, 23(2), 5569.

Casterella, Jensen, & Knechel (2009) Casterella, J. , Jensen, K. , & Knechel, W. (2009). Is Self-Regulated Peer Review Effective at Signalling Audit Quality. The Accounting Review, 84(3), 713735.

Chakrabarti (1996) Chakrabarti, A. (1996). Ethics in the Era of Scam. Management Accountant, 31(11), 806812.

Chauhan & Gupta (2007) Chauhan, M. , & Gupta, S. (2007). Ethical Audit: Stakeholders Perspective. Chartered Accountant, 56(5), 751767.

Choi, Kim, Kim, & Zang (2010) Choi, J. , Kim, C. , Kim, J. , & Zang, Y. (2010). Audit Office Size, Audit Quality and Audit Pricing. Auditing: A Journal of Practice and Theory, 29(1), 7397.

Chronbach (1951) Chronbach, L. (1951). Coefficient Alpha and the Internal Structure of Tests. Psychometrika, 16(3), 297334.

Clickeman (2009) Clickeman, P. (2009). Called to Account: Fourteen Financial Frauds That Shaped American Accounting Profession. London: Routledge.

Copeland (2005) Copeland, J. (2005). Ethics as an Imperative. Accounting Horizons, 19(1), 3543.

Copley (1991) Copley, P. (1991). The Association between Municipal Disclosure Practices and Audit Quality. Journal of Accounting and Public Policy, 10, 245266.

Crutchley, Jensen, & Marshall (2007) Crutchley, C. , Jensen, M. , & Marshall, B. (2007). Climate for Scandal: Corporate Environment That Contribute to Accounting Fraud. The Financial Review, 42, 5373.

Dastur (1998) Dastur, J. (1998). Inadequate Safeguards. Chartered Accountant, 47(1), 207213.

Defond & Lennox (2011) Defond, M. , & Lennox, C. (2011). The Effect of SOX on Small Auditor Exists and Audit Quality. Journal of Accounting and Economics, 52, 2140.

Deis & Giroux (1992) Deis, D. , & Giroux, G. (1992). Determinants of Audit Quality in the Public Sector. The Accounting Review, 67(3), 462479.

Duska, Duska, & Ragatz (2011) Duska, R. , Duska, B. , & Ragatz, J. (2011). Accounting Ethics. London: Wiley-Blackwell.

Earley & Kelly (2004) Earley, C. , & Kelly, P. (2004). A Note on Ethics Educational Interventions in an Undergraduate Auditing Course: Is There an Enron Effect. Issues in Accounting Education, 19(1), 5371.

FASB (2010) FASB . (2010). Conceptual Framework for Financial Reporting. Statement of Financial Accounting Concept No. 8. Retrieved from http://www.fasb.org

Fay & Proschan (2010) Fay, M. , & Proschan, M. (2010). Wilcoxon–Mann–Whitney or t-Test? On Assumptions for Hypothesis Tests and Multiple Interpretations of Decision Rules. Statistics Surveys, 4, 139.

Fearnley, Beattie, & Brandt (2005) Fearnley, S. , Beattie, V. , & Brandt, R. (2005). Auditor Independence and Audit Risk: A Re-conceptualization. Journal of International Accounting Research, 4(1), 3971.

Flood (2015) Flood, J. (2015). Wiley Practitioner’s Guide to GAAS 2015: Covering All SASs, SSAEs, SSARSs, PCAOB Auditing Standards and Interpretations. Chichester & Canada: Wiley.

Francis (2004) Francis, J. (2004). What Do We Know about Audit Quality. The British Accounting Review, 36, 345368.

FRC (2004) FRC . (2004). ISA (UK & Ireland) 610: Using the Work of an Expert.

FRC (2004) FRC . (2004). ISA (UK & Ireland) 500: Audit Evidence.

FRC (2009) FRC . (2009). ISA (UK & Ireland) 220: Quality Control for an Audit of Financial Statements.

FRC (2009) FRC . (2009). ISA (UK & Ireland) 200: Objectives and General Principles Governing an Audit of Financial Statements.

FRC (2010) FRC . (2010). ISA (UK & Ireland) 210: Agreeing the Terms of Audit Engagement.

FRC (2010) FRC . (2010). ISA (UK & Ireland) 230: Audit Documentation.

FRC (2010) FRC . (2010). ISA (UK & Ireland) 300: Planning an Audit of Financial Statements.

FRC (2010) FRC . (2010). ISA (UK & Ireland) 505: External Confirmations.

FRC (2010) FRC . (2010). ISA (UK & Ireland) 530: Audit Sampling.

FRC (2010) FRC . (2010). ISA (UK & Ireland) 540: Auditing Accounting Estimates.

FRC (2010) FRC . (2010). ISQC (UK & Ireland) 1: Quality Control for Firms That Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements.

FRC (2013) FRC . (2013). ISA (UK & Ireland) 610: Using the Work of Internal Auditors.

FRC (2013) FRC . (2013). ISA (UK & Ireland) 700: The Independent Auditors’ Report on Financial Statements.

FRC (2014) FRC . (2014). UK Code of Corporate Governance.

FRC FRC . Audit Quality Review. Retrieved from https://www.frc.org.uk

FRC FRC . Professional Oversight. Retrieved from https://www.frc.org.uk

Freier (2010) Freier, D. (2010). Compromised Work in the Public Accounting Profession: The Issue of Independence. Good Work Project Report Series (35). Harvard University.

Gerotra & Baijal (2002) Gerotra, S. , & Baijal, M. (2002). Prominent Peer Review Practice around the Globe – Ensuring Quality Audit. Chartered Accountant, 51(1), 7683.

Ghaffari, Kyriacou, & Brennan (2008) Ghaffari, F. , Kyriacou, O. , & Brennan, R. (2008). Exploring the Implementation of Ethics in UK Accounting Programs. Issues in Accounting Education, 23(2), 183198.

Giroux (2008) Giroux, G. (2008). What Went Wrong? Accounting Frauds and Lessons from Recent Scandals. Social Research, 75(4), 12051238.

Gowthrope & Blake (1998) Gowthrope, C. , & Blake, J. (1998). Ethical Issues in Accounting. London: Routledge.

Gupta (2005) Gupta, K. (2005). Contemporary Auditing. New Delhi: Tata McGraw-Hill.

Hill, McEnroe, & Stevens (2005) Hill, N. , McEnroe, J. , & Stevens, K. (2005). Auditor’s Reactions to Sarbanes Oxley and PCAOB. The CPA Journal – Special Auditing Issue – Innovations in Auditing, 75(Innovations Supplement), 3335.

Ho, Ong, & Seonsu (1997) Ho, N. , Ong, B. , & Seonsu , (1997). A Multicultural Comparison of Shopping Patterns among Asian Consumers. Journal of Marketing Theory and Practice, 5(1), 4251.

Hodge (2003) Hodge, F. (2003). Investors’ Perception of Earnings Quality, Auditor Independence and Usefulness of Audited Financial Information. Accounting Horizons, 17(Suppl.), 3748.

ICAE&W ICAE & W . Continuous Professional Development. Retrieved from http://www.icaew.com

ICAI (2008) ICAI . (2008). SA-300: Planning an Audit of Financial Statements.

ICAI (2008) ICAI . (2008). SA-500: Audit Evidence.

ICAI (2009) ICAI . (2009). Code of Ethics.

ICAI (2009) ICAI . (2009). SA-230: Audit Documentation.

ICAI (2009) ICAI . (2009). SA-500: Audit Evidence.

ICAI (2009) ICAI . (2009). SA-530: Audit Sampling.

ICAI (2009) ICAI . (2009). Standard on Auditing (SA)-540: Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures.

ICAI (2009) ICAI . (2009). Standard on Quality Control (SQC) 1: Quality Control for Firms that Perform Audit and Reviews of Historical Financial Information, and Other Assurance and Related Service Engagements.

ICAI (2010) ICAI . (2010). SA-200: Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance With Standards on Auditing.

ICAI (2010) ICAI . (2010). SA-210: Agreeing the Terms of Audit Engagement.

ICAI (2010) ICAI . (2010). SA-505: External Confirmations.

ICAI (2010) ICAI . (2010). SA-610: Using the Work of Internal Auditors.

ICAI (2010) ICAI . (2010). SA-620: Using the Work of an Auditors’ Expert.

ICAI (2011) ICAI . (2011). SA-700: Forming an Opinion and Reporting on Financial Statements.

ICAI ICAI . About Peer Review in India. Retrieved from http://www.icai.org

ICAI ICAI . Framework for the Preparation and Presentation of Financial Statement in Accordance with Indian Accounting Standards. Retrieved from http://www.icai.org

IFAC (2004) IFAC . (2004). A Framework for Audit Quality: Key Environments that Create Environment for Audit Quality. Retrieved from https://www.ifac.org

IFAC (2009) IFAC . (2009). International Standard on Quality Control (ISQC) 1: Quality Control for Firms That Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements.

IFAC IFAC . A Brief about IAASB. Retrieved April 2014, from http://www.ifac.org

IFAC IFAC . A Brief about IAESBA. Retrieved April 2014, from http://www.ifac.org

IFAC IFAC . A Brief about IPASASB. Retrieved April 2014, from http://www.ifac.org

IFAC IFAC . About IFAC. Retrieved April 2014, from http://www.ifac.org

Institute of Chartered Accountants of England and Wales Institute of Chartered Accountants of England and Wales . Code of Ethics.

International Financial Reporting Standards (2013) International Financial Reporting Standards . (2013). IFRS 13: Fair Value Measurement.

Jeong & Rho (2004) Jeong, S. , & Rho, J. (2004). Big Six Auditors and Audit Quality: The Korean Evidence. The International Journal of Accounting, 29, 175196.

Jones (2011) Jones, M. (2011). Creative Accounting, Fraud and International Accounting Scandals. New York, NY: Wiley.

Kothari (2010) Kothari, C. (2010). Research Methodology: Methods and Techniques. New Delhi: New Age International Publishers.

Koumbiadis & Okpara (2008) Koumbiadis, N. , & Okpara, J. (2008). Ethics and Accounting Profession: An Exploratory Study of Accounting Students in Post Secondary Institutions. International Review of Business Research Papers, 4(5), 147156.

Lennox (1999) Lennox, C. (1999). Non-Audit Fees, Disclosure and Audit Quality. The European Accounting Review, 8(2), 239252.

Lin & Hwang (2010) Lin, J. , & Hwang, M. (2010). Audit Quality, Corporate Governance and Earnings Management: A Meta Analysis. International Journal of Accounting, 14, 5777.

Malhotra & Dash (2011) Malhotra, N. , & Dash, S. (2011). Marketing Research: An Applied Orientation. Noida: Pearson Education Asia.

Maloo (1993) Maloo, M. (1993). The Expectation Gap and Risk of Audit: Who to Blame for Escalating Insurance Cost. Chartered Accountant, 42(2), 7478.

Mann‒Whitney U Test using SPSS Statistics Mann‒Whitney U Test using SPSS Statistics . Retrieved from https://statistics.laerd.com

Mayper, Pavur, Merino, & Hoops (2005) Mayper, A. , Pavur, R. , Merino, B. , & Hoops, W. (2005). The Impact of Accounting Education on Ethical Values: An Institutional Perspective. Accounting and the Public Interest, 5, 3255.

McPhail & Walters (2009) McPhail, K. , & Walters, D. (2009). Accounting and Business Ethics. London: Routledge.

Ministry of Corporate Affairs (2011) Ministry of Corporate Affairs . (2011). Indian Accounting Standards Converged with IFRS Notified. Retrieved from http://pib.nic.in

Ministry of Corporate Affairs (2013) Ministry of Corporate Affairs . (2013). Companies Act, 2013.

Mukherjee (2000) Mukherjee, S. (2000). Fight against Corruption by Accountants. Management Accountant, 35(7), 487491.

Narielvala (1998) Narielvala, P. (1998). Code of Conduct for a Profession: A Torch to the Succeeding Generation. Chartered Accountant, 47(1), 153161.

PCAOB PCAOB . Inspections. Retrieved from http://pcaobus.org. Accessed in April 2014.

PCAOB PCAOB . Rules Governing Statutory Auditors.

Peterson (1994) Peterson, R. (1994). A Meta-Analysis of Chronbach’s Co-efficient Alpha. Journal of Consumer Research, 21, 381391.

Roy (2009) Roy, A. (2009). Forensic Accounting: A New Paradigm for Cranny Consulting. Research Bulletin, 32, 98103.

Roy & Saha (2016) Roy, M. , & Saha, S. (2016). A Conceptual Review on Select Standards on Auditing (SAs) in the Backdrop of Audit Activities in India. International Journal of Management and Social Science, 4(11), 4149.

Roy & Saha (2016) Roy, M. , & Saha, S. (2016). Audit Activities and Quality Control for Statutory Financial Audit: Empirical Evidences. Journal of Poverty, Investment and Development, 24, 5967.

Roy & Saha (2016) Roy, M. , & Saha, S. (2016). Conducting Statutory Financial Audit in India Using Audit Evidences: A Review of Select Standards on Auditing (SAs). KAAV International Journal of Economics, Commerce and Business Management, 3(3), 277281.

Roy & Saha (2016) Roy, M. , & Saha, S. (2016). Internal and External Factors Governing Quality of Statutory Financial Audit: A Perceptual Study. International Journal of Research in Commerce and Management, 6(11), 3741.

Roy & Saha (2016) Roy, M. , & Saha, S. (2016). Key Audit Issues Governing Quality of Audit: A Perceptual Study. INSPIRA – Journal of Modern Management and Entrepreneurship, 6(4), 147154.

Roy & Saha (2016) Roy, M. , & Saha, S. (2016). Relationship of Statutory Auditors’ Competence and Independence with Audit Quality. Vilakshan, 13(1), 6180.

Saha (2015) Saha, S. (2015). Statutory Auditors’ Objectivity in Corporate Accounting Scandal. Saarbrücken: LAP Lambert Academic Publishing.

Saha & Roy (2016) Saha, S. , & Roy, M. (2016). Exploring a Relationship between Quality Control Procedure and Select Input Factors for Statutory Financial Audit. Research Journal of Finance and Accounting, 7(11), 8088.

Saha & Roy (2016) Saha, S. , & Roy, M. (2016). Exploring Respondents’ Perceptions on Audit Evidence: An Empirical Study. Indian Journal of Accounting, XLVIII(1), 3042.

Saha & Roy (2016) Saha, S. , & Roy, M. (2016). Framework of Audit Quality for Statutory Financial Audit: A Conceptual Review. Research Journal of Finance and Accounting, 7(9), 7888.

Saha & Roy (2016) Saha, S. , & Roy, M. (2016). Overall Objectives of an Independent Auditor: A Cross Country Analysis. Information and Knowledge Management, 6(5), 3741.

Saha & Roy (2016) Saha, S. , & Roy, M. (2016). Overall Objectives of an Independent Auditor: A Perception Analysis. INSPIRA – Journal of Commerce, Economics and Computer Science, 2(2), 112.

Saha & Roy (2016) Saha, S. , & Roy, M. (2016). Quality of Statutory Audit of Financial Statements. The Chartered Accountant Journal, 65(4), 8589.

Saha & Roy (2016) Saha, S. , & Roy, M. (2016). Regulatory Framework Governing Audit Activities: A Comparison among Select Countries. Journal of Developing Country Studies, 6(5), 109116.

Saha & Roy (2016) Saha, S. , & Roy, M. (2016). Select Factors Governing Quality of Statutory Financial Audit: A Comparative Study. Journal of Developing Country Studies, 6(6), 8993.

Saha & Roy (2017) Saha, S. , & Roy, M. (2017). Quality Control Framework for Statutory Audit of Financial Statements: A Comparative Study of USA, UK and India. Indian Journal of Corporate Governance, 9(2), 186211.

Saxena (1993) Saxena, P. (1993). Auditor’s Independence: Learning from America’s Experience. Chartered Accountant, 42(2), 7173.

SEBI (2005) SEBI . (2005). Clause 49 of Listing Agreement.

SEC (2002) SEC . (2002). Sarbanes Oxley (SOX) Act, 2002.

Shah (2000) Shah, P. (2000). Do the Right Thing. Chartered Accountant, 49(5), 813.

Singh (2009) Singh, H. (2009). Responsibility of the Auditor with Respect to Compliance with Standards of Auditing. Chartered Accountant, 57(10), 16961705.

Tendeloo & Vanstraelen (2008) Tendeloo, B. , & Vanstraelen, A. (2008). Earnings Management and Audit Quality in Europe: Evidence from the Private Client Segment Market. European Accounting Review, 17(3), 447469.

Thibodeau & Freier (2010) Thibodeau, J. , & Freier, D. (2010). Auditing and Accounting Cases: Investigating Issues of Fraud and Professional Ethics. New York, NY: McGraw − Hill Irwin.

UK Parliament UK Parliament . Whistle Blowing. Retrieved from https://www.gov.uk

United Kingdom Parliament (2006) United Kingdom Parliament . (2006). Companies Act, 2006.

VanderBauwhede & Willekens (2002) VanderBauwhede, H. , & Willekens, M. (2002). Evidence on (the Lack of) Audit-Quality Differentiation in the Private Client Segment of the Belgian Audit Market. Research Report 0240, Department of Applied Economics, Catholic University. Leuven.

Vittal (2000) Vittal, N. (2000). Ethics and Code of Conduct. Chartered Accountant, 49(5), 19.

Wells (2011) Wells, J. (2011). Financial Statement Fraud Casebook: Baking the Ledgers and Cooking the Book. Hoboken, NJ: Wiley.

Wikipedia. List of Countries by GDP(PPP) Wikipedia. List of Countries by GDP(PPP) . Retrieved from https://en.wikipedia.org

Zar (1998) Zar, J. (1998). Biostatistical Analysis. Upper Saddle River, NJ: Prentice Hall International.

Zhang, Zhou, & Zhou (2007) Zhang, Y. , Zhou, J. , & Zhou, N. (2007). Audit Committee Quality, Auditor Independence and Internal Control Weaknesses. Journal of Accounting and Public Policy, 26(3), 300327.