Audit Discoveries

 

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Auditor Independence. Is It Still Under Threat?

17 October 2022

by Madhukar Singh

By the time the HIH Royal Commission delivered its final report in 2003, other major corporate collapses internationally had been discovered to have audit failures –

>> read more


How reputation incentives affect the effectiveness of busy audit committee members in monitoring the financial reporting process

17 October 2022

by Eunice Khoo

Given the significance of the audit committee as a critical governance mechanism, it is important to understand what motivates audit committee members and what affects the functioning of the audit committee.

>> read more


 


Audit Committees

How reputation incentives affect the effectiveness of busy audit committee members in monitoring the financial reporting process

17 October 2022

by Eunice Khoo

Given the significance of the audit committee as a critical governance mechanism, it is important to understand what motivates audit committee members and what affects the functioning of the audit committee.

>> read more


Audit Fees

Auditor Independence. Is It Still Under Threat?

17 October 2022

by Madhukar Singh

By the time the HIH Royal Commission delivered its final report in 2003, other major corporate collapses internationally had been discovered to have audit failures –

>> read more


Audit Independence

Auditor Independence. Is It Still Under Threat?

17 October 2022

by Madhukar Singh

By the time the HIH Royal Commission delivered its final report in 2003, other major corporate collapses internationally had been discovered to have audit failures –

>> read more


 

ANCAAR welcomes original contributions addressing substantive research and policy issues. Audit Discoveries is edited by Greg Shailer, Eunice Khoo and Madhukar Singh. If you wish to contribute an article to Audit Discoveries, please contact us at ancaar@anu.edu.au.

All submissions to Audit Discoveries should be emailed as attachments (using MS Word or a compatible text file).

WRITING AUDIT DISCOVERY ARTICLES

Writers should focus on making their work accessible to busy readers who are experienced professionals with strong technical knowledge. It is usually not necessary to explain basic concepts and practices. But writers should be aware of common jargon or expressions in their academic communities that are not widely known or used in the regulatory or practitioner arenas. Any descriptions of research method should be non-technical and focussed on purpose, not process.

An Audit Discoveries article is not expected to cover everything included in the academic research paper. Writers should try to identify the part or parts of the findings that are most relevant to our readers. The relevance of findings in research papers may be different for regulators and practitioners. Differences in relevance to different stakeholders might require more nuanced commentary, or might be addressed by deliberately focusing on the concerns of only one stakeholder group.

The main purpose of an Audit Discoveries article is to articulate the implications of the research findings for policy, regulation, or practice. This should not be speculative or mere opinion. While it reflects your point of view, which merits high credence because it is supported by the research, it will be more persuasive if it is framed objectively and agnostically. Readers will be making their own decisions.


Enquiries and comments

Please use the form below to submit comments on published Audit Discoveries articles, or for any inquiries pertaining to Audit Discoveries.

About Audit Discoveries

Audit Discoveries is the research and policy communications site of the Australian National Centre for Audit & Assurance Research (ANCAAR) at ANU. Articles published on this site use academic research to inform and promote debate on audit and assurance policy, regulation and practice issues.

The editors are:

Professor Greg Shailer
Dr Eunice Khoo
Dr Madhukar Singh

Articles

ANCAAR welcomes original contributions addressing substantive research and policy issues. See the Submissions & Inquiries tab above for submission instructions.

Comments

Audit Discoveries welcomes comments (on posted articles) that engage in the research and policy debate, add depth to analysis and bring up important new issues. Original comments adding insight and contributing to analysis are encouraged. Comments are moderated by the editors, who retain the right to edit or refuse comments at any time. See the Submissions & Inquiries tab above for the comments submission portal.

Disclaimer

Opinions expressed in articles and comments on this site are those of the individual authors and do not represent the opinions of the editors, ANCAAR, The Australian National University, or institutions to which the authors are attached.

Copyright, republish and reuse policy

ANCAAR Audit Discoveries uses a Creative Commons Licence. All articles and comments on ANCAAR Audit Discoveries are licenced under a Creative Commons Attribution-NonCommercial-NoDerivs-3.0-Unported Licence.

In submitting a contribution, authors grant ANCAAR a perpetual, royalty-free, worldwide licence to publish and communicate the material in any format under this Creative Commons Licence. The legal terms of the licence are here.

The Creative Commons Licence allows all articles and comments posted on Audit Discoveries to be redistributed without any further permission providing that:

  1. The redistribution is for non-commercial purposes (for use for commercial purposes, please contact the editors).
  2. The original author of the work is credited.
  3. ANCAAR Audit Discoveries is credited, and a link is included to the original instance of the work on ANCAAR Audit Discoveries.
  4. The work is not altered, only redistributed.

A suggested citation for each Audit Discoveries article is placed at the end of each article. Please use this citation in reposting or distributing ANCAAR Audit Discoveries articles.

The Creative Commons Licence applies to original material on ANCAAR Audit Discoveries only and does not cover material that ANCAAR Audit Discoveries has cross-posted from another source. All cross-posts are identified as such within the article.

Complaints and corrections

If you have a complaint or a correction relating to material on ANCAAR Audit Discoveries you should, in the first instance, contact the editors at ancaar@anu.edu.au