Research on International Standards on Auditing: Literature synthesis and opportunities for future research

被引：24

作者：

Haapamaki, Elina ^{[1
]}

Sihvonen, Jukka ^{[2
]}

机构：

[1] Univ Vaasa, Sch Accounting & Finance, POB 700, FI-65101 Vaasa, Finland

[2] Aalto Univ, Sch Business, POB 11000, FI-00076 Aalto, Finland

来源：

JOURNAL OF INTERNATIONAL ACCOUNTING AUDITING AND TAXATION | 2019年 / 35卷

关键词：

Auditing; International Standards on Auditing (ISA); Harmonization; EMERGING MARKETS; RISK-FACTORS; AUDITORS; IMPACT; DISCLOSURE; COMPANIES; ISA; HARMONIZATION; MATERIALITY; PERFORMANCE;

D O I：

10.1016/j.intaccaudtax.2019.05.007

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

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. (C) 2019 Elsevier Inc. All rights reserved.

引用

页码：37 / 56

页数：20

共 50 条

[1] Research on International Standards on Auditing: Literature Synthesis and Opportunities for Future Research (vol 35, pg 37, 2019)
Haapamaki, Elina
[J]. JOURNAL OF INTERNATIONAL ACCOUNTING AUDITING AND TAXATION, 2020, 40
[2] Research on International Standards on Auditing: Literature Synthesis and Opportunities for Future Research (vol 35, pg 37, 2019)
Haapamaki, E.
[J]. JOURNAL OF INTERNATIONAL ACCOUNTING AUDITING AND TAXATION, 2019, 37
[3] Research on International Standards on Auditing: Literature Synthesis and Opportunities for Future Research (vol 35, pg 37, 2019)
Haapamaki, Elina
[J]. JOURNAL OF INTERNATIONAL ACCOUNTING AUDITING AND TAXATION, 2020, 38
[4] Research on International Standards on Auditing: Literature Synthesis and Opportunities for Future Research (vol 35, pg 37, 2019)
Haapamaki, Elina
[J]. JOURNAL OF INTERNATIONAL ACCOUNTING AUDITING AND TAXATION, 2020, 39
[5] Research on International Standards on Auditing: Literature Synthesis and Opportunities for Future Research (vol 35, pg 37, 2019)
Alhababsah, Salem
[J]. JOURNAL OF INTERNATIONAL ACCOUNTING AUDITING AND TAXATION, 2019, 35
[6] Research on International Standards on Auditing: Literature Synthesis and Opportunities for Future Research (vol 35, pg 37, 2019)
Haapamaki, Elina
[J]. JOURNAL OF INTERNATIONAL ACCOUNTING AUDITING AND TAXATION, 2019, 35
[7] Research on International Standards on Auditing: Literature Synthesis and Opportunities for Future Research (vol 35, pg 37, 2019)
Haapamaki, E.
[J]. JOURNAL OF INTERNATIONAL ACCOUNTING AUDITING AND TAXATION, 2021, 42
[8] Research on International Standards on Auditing: Literature Synthesis and Opportunities for Future Research (vol 35, pg 37, 2019)
Haapamaki, Elina
Sihvonen, Jukka
[J]. JOURNAL OF INTERNATIONAL ACCOUNTING AUDITING AND TAXATION, 2019, 34
[9] Research on International Standards on Auditing: Literature Synthesis and Opportunities for Future Research (vol 35, pg 37, 2019)
Haapamaki, Elina
Sihvonen, Jukka
[J]. JOURNAL OF INTERNATIONAL ACCOUNTING AUDITING AND TAXATION, 2019, 34
[10] An International Perspective on Audit Report Lag: A Synthesis of the Literature and Opportunities for Future Research
Abernathy, John L.
Barnes, Michael
Stefaniak, Chad
Weisbarth, Alexandria
[J]. INTERNATIONAL JOURNAL OF AUDITING, 2017, 21 (01) : 100 - 127

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