Auditing Teams: Dynamics and Efficiency (Routledge Focus on Business and Management) (Paperback)

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Description


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.

Product Details
ISBN: 9781032097008
ISBN-10: 1032097000
Publisher: Routledge
Publication Date: June 30th, 2021
Pages: 132
Language: English
Series: Routledge Focus on Business and Management