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Corporate reporting on the Internet and the expectations gap new face of an old problem

Corporate reporting on the Internet and the expectations gap new face of an old problem

 Richard T. Fisher, Richard T.
 p196-p220 English
Kế toánTài chínhAudit standards.Internet financial reporting.Auditing.Audit expectations gap.
Tác giả CN Richard T. Fisher, Richard T.
Nhan đề Corporate reporting on the Internet and the expectations gap: new face of an old problem / Richard T. Fisher & Samuel T. Naylor
Mô tả vật lý p196-p220
Tóm tắt While the practice of Internet financial reporting (IFR) has evolved rapidly, research has questioned the corresponding responsiveness of the auditing profession. This study investigates the existence and nature of an expectations gap that may have arisen in relation to the auditor s role and responsibilities with respect to IFR. Based on a questionnaire survey in New Zealand, results confirm the existence of an expectations gap between auditors and stakeholder groups. Specific responsibilities contributing to deficient performance, deficient standards, and unreasonable expectations components of this gap are identified. The principal pronouncement dealing with auditors’ relevant responsibilities in New Zealand is AGS 1003 Audit Issues Relating to the Electronic Presentation of Financial Statements and Related Auditor s Reports. AGS 1003 discusses, inter alia, the auditor s role and responsibilities in relation to electronic financial statements before and after online publication, and the implications of IFR for the auditor s report and other audit communications. The study argues that the authoritative status of such guidance statements may contribute to a perpetuation of the gap. Furthermore, the profession is urged to avoid ‘standard’ professional responses to the issues, which risk being labelled insufficient and/or strategically motivated. The findings have policy implications for standard-setters internationally
Thuật ngữ chủ đề Kế toán-Nghiên cứu-TV ĐHHN
Thuật ngữ chủ đề Tài chính-Nghiên cứu-TV ĐHHN
Từ khóa tự do Audit standards.
Từ khóa tự do Internet financial reporting.
Từ khóa tự do Auditing.
Từ khóa tự do Audit expectations gap.
Tác giả(bs) CN Naylor. Samuel T.
Nguồn trích Accounting and Business Research- Volume 46, 2016 - Issue 2
MARC
Hiển thị đầy đủ trường & trường con
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520[ ] |a While the practice of Internet financial reporting (IFR) has evolved rapidly, research has questioned the corresponding responsiveness of the auditing profession. This study investigates the existence and nature of an expectations gap that may have arisen in relation to the auditor s role and responsibilities with respect to IFR. Based on a questionnaire survey in New Zealand, results confirm the existence of an expectations gap between auditors and stakeholder groups. Specific responsibilities contributing to deficient performance, deficient standards, and unreasonable expectations components of this gap are identified. The principal pronouncement dealing with auditors’ relevant responsibilities in New Zealand is AGS 1003 Audit Issues Relating to the Electronic Presentation of Financial Statements and Related Auditor s Reports. AGS 1003 discusses, inter alia, the auditor s role and responsibilities in relation to electronic financial statements before and after online publication, and the implications of IFR for the auditor s report and other audit communications. The study argues that the authoritative status of such guidance statements may contribute to a perpetuation of the gap. Furthermore, the profession is urged to avoid ‘standard’ professional responses to the issues, which risk being labelled insufficient and/or strategically motivated. The findings have policy implications for standard-setters internationally
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