Research on International Standards on Auditing: Literature Synthesis and Opportunities for Future Research

No Thumbnail Available

Access rights

openAccess
acceptedVersion

URL

Journal Title

Journal ISSN

Volume Title

A2 Katsausartikkeli tieteellisessä aikakauslehdessä
This publication is imported from Aalto University research portal.
View publication in the Research portal (opens in new window)
View/Open full text file from the Research portal (opens in new window)
Other link related to publication (opens in new window)

Authors

Date

2019-06

Department

Department of Accounting

Major/Subject

Mcode

Degree programme

Language

en

Pages

20

Series

Journal of International Accounting, Auditing and Taxation, Volume 35, pp. 37-56

Abstract

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.

Description

Keywords

auditing, International Standards on Auditing (ISA), harmonization

Other note

DOI

10.1016/j.intaccaudtax.2019.05.007

Citation

Haapamäki, E & Sihvonen, J 2019, ' Research on International Standards on Auditing : Literature Synthesis and Opportunities for Future Research ', Journal of International Accounting, Auditing and Taxation, vol. 35, pp. 37-56 . https://doi.org/10.1016/j.intaccaudtax.2019.05.007

Permanent link to this item

https://urn.fi/URN:NBN:fi:aalto-201906203856

Collections

[article-cris] Palvelut / Services