Guiding best practice or legitimating current practice? An examination of AGS-1010 on the consideration of environmental matters in the audit of a financial report

Date
2008
Authors
Chiang, CKH
Supervisor
Item type
Conference Contribution
Degree name
Journal Title
Journal ISSN
Volume Title
Publisher
AUT University
Abstract

The primary aim of this paper is to report interview evidence on one aspect of a doctoral work in-progress which covers the consideration of environmental in the audit of a financial report. This study particularly considers whether AGS-1010: The consideration of environmental matters in the audit of a financial report is guiding best practice or legitimating current practice. This research study, undertaken in the context of AGS-1010, has not been researched before, thus it contributes to the literature on environmental matters from an audit perspective. It also provides substantial evidence in support of AGS-1010 as a ‘symbolic ceremonial conformity’ legitimation strategy (Ashforth & Gibbs, 1990).

Description
Keywords
Financial audits , Audit materiality , Environmental matters , Auditing profession
Source
20th Asian-Pacific Conference on International Accounting Issues, Paris, France, 2008-11-09 - 2008-11-12
DOI
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