Please use this identifier to cite or link to this item:
Full metadata record
DC FieldValueLanguage
dc.contributor.authorFlint, Christineen_UK
dc.contributor.authorFraser, Ianen_UK
dc.contributor.authorHatherly, David Jen_UK
dc.description.abstractBusiness risk auditing (BRA) has been much publicised as revolutionary. The essence of the phenomenon, and the actual impact on practice, however, are unclear. This note revisits some pre-BRA interview evidence investigating auditor engagement with business risk. The evidence suggests that, pre-BRA, big-six auditors were already familiar with concepts of business risk although they were uncertain as to how precisely business risk informed the audit process. This suggests that BRA was evolutionary, rather than revolutionary, change and that the engagement of recent international standards with business risk is not significantly different from that of big-six auditors pre-BRA. The BRA era in audit methodology might be conceptualized as one of regressive evolution. Copyright 2008 ElsevierCopyright of Accounting Forum (Elsevier) is the property of Elsevier Science and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)en_UK
dc.relationFlint C, Fraser I & Hatherly DJ (2008) Business risk auditing: A regressive evolution?-A research note. Accounting Forum, 32 (2), pp. 143-147.
dc.rightsThe publisher does not allow this work to be made publicly available in this Repository. Please use the Request a Copy feature at the foot of the Repository record to request a copy directly from the author. You can only request a copy if you wish to use this work for your own research or private study.en_UK
dc.subjectBusiness risk auditingen_UK
dc.subjectAudit methodologyen_UK
dc.subjectAudit changeen_UK
dc.titleBusiness risk auditing: A regressive evolution?-A research noteen_UK
dc.typeJournal Articleen_UK
dc.rights.embargoreason[Fraser_Accounting Forum 2008.pdf] The publisher does not allow this work to be made publicly available in this Repository therefore there is an embargo on the full text of the work.en_UK
dc.citation.jtitleAccounting Forumen_UK
dc.type.statusVoR - Version of Recorden_UK
dc.contributor.affiliationUniversity of Stirlingen_UK
dc.contributor.affiliationAccounting & Financeen_UK
dc.contributor.affiliationUniversity of Edinburghen_UK
rioxxterms.typeJournal Article/Reviewen_UK
local.rioxx.authorFlint, Christine|en_UK
local.rioxx.authorFraser, Ian|en_UK
local.rioxx.authorHatherly, David J|en_UK
local.rioxx.projectInternal Project|University of Stirling|
local.rioxx.filenameFraser_Accounting Forum 2008.pdfen_UK
Appears in Collections:Accounting and Finance Journal Articles

Files in This Item:
File Description SizeFormat 
Fraser_Accounting Forum 2008.pdfFulltext - Published Version112.74 kBAdobe PDFUnder Permanent Embargo    Request a copy

This item is protected by original copyright

Items in the Repository are protected by copyright, with all rights reserved, unless otherwise indicated.

The metadata of the records in the Repository are available under the CC0 public domain dedication: No Rights Reserved

If you believe that any material held in STORRE infringes copyright, please contact providing details and we will remove the Work from public display in STORRE and investigate your claim.