Panel discussion: A multi-stakeholder perspective on audit quality and audit research
Author(s) -
Philip Wallage
Publication year - 2016
Publication title -
maandblad voor accountancy en bedrijfseconomie
Language(s) - English
Resource type - Journals
eISSN - 2543-1684
pISSN - 0924-6304
DOI - 10.5117/mab.90.31361
Subject(s) - audit , stakeholder , joint audit , chief audit executive , audit committee , accounting , internal audit , executive summary , audit evidence , perspective (graphical) , business , public relations , political science , management , economics , finance , artificial intelligence , computer science
On May 9, 2016, the first day of the FAR conference, a panel discussion was chaired by professor Henriëtte Prast (Chair of the FAR Board). Four stakeholders an audit practitioner, an academic, a non-executive director, and an audit regulator – presented and discussed their thoughts about the following issues • how to improve audit quality, • the importance of collaboration between academics and practitioners (and the role of FAR therein), • the oversight and regulatory climate, and • the stakeholder expectations of auditors.
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