What is it about?
Regulator's expectations about the use of AS4 (a standard guiding voluntary audits) did not come to fruition. Using IBM Watson and experiments, we investigate the reasons why.
Featured Image
Why is it important?
Our findings indicate that all key stakeholders need to buy into a standard before a standard will be used. Additionally, it is important to understand the underlying sentiment of key stakeholders to determine if a standard will be used.
Perspectives
I hope this article is used by financial reporting stakeholders and regulators to gain a greater understanding of what it takes to make an auditing standard successful.
Dr Sanaz Aghazadeh
Louisiana State University
Read the Original
This page is a summary of: The Mismatch between Expectations and Realities of AS4 Audits: A Post-Implementation Research Analysis, Auditing A Journal of Practice & Theory, February 2018, American Accounting Association,
DOI: 10.2308/ajpt-51742.
You can read the full text:
Contributors
The following have contributed to this page
