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
| aut.researcher | Chiang, Christina Kee Hua | |
| dc.contributor.author | Chiang, CKH | |
| dc.date.accessioned | 2011-07-12T02:39:34Z | |
| dc.date.available | 2011-07-12T02:39:34Z | |
| dc.date.copyright | 2008 | |
| dc.date.issued | 2008 | |
| dc.description.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). | |
| dc.identifier.citation | 20th Asian-Pacific Conference on International Accounting Issues, Paris, France, 2008-11-09 - 2008-11-12 | |
| dc.identifier.uri | https://hdl.handle.net/10292/1415 | |
| dc.publisher | AUT University | |
| dc.relation.uri | http://www.apconference.org/docs/20thWebsiteProgram.pdf | |
| dc.rights | NOTICE: this is the author’s version of a work that was accepted for publication. Changes resulting from the publishing process, such as peer review, editing, corrections, structural formatting, and other quality control mechanisms may not be reflected in this document. Changes may have been made to this work since it was submitted for publication. A definitive version was subsequently published in (see Citation). The original publication is available at (see Publisher's Version) | |
| dc.rights.accessrights | OpenAccess | |
| dc.subject | Financial audits | |
| dc.subject | Audit materiality | |
| dc.subject | Environmental matters | |
| dc.subject | Auditing profession | |
| dc.title | 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 | |
| dc.type | Conference Contribution | |
| pubs.organisational-data | /AUT | |
| pubs.organisational-data | /AUT/Business & Law | |
| pubs.organisational-data | /AUT/Business & Law/Accounting |
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