Research Repository

International Standards on Auditing (ISAs): conflicting influences on implementation

Boolaky, Pran K and Ghattas, Peter and Soobaroyen, Teerooven and Marnet, Oliver (2019) 'International Standards on Auditing (ISAs): conflicting influences on implementation.' In: Weetman, Pauline and Tsalavoutas, Ioannis, (eds.) The Routledge Companion to Accounting in Emerging Economies. Routledge. ISBN 9780815356202

[img] Text
pw ch 14 ISAs 080219.pdf - Accepted Version
Restricted to Repository staff only until 30 January 2021.

Download (227kB) | Request a copy

Abstract

This chapter sets the scene for further research and empirical forays on the adoption and use of auditing standards generally, and ISAs specifically, by providing (i) a review of the (limited) academic literature on ISAs, (ii) a broad picture of ISA ‘implementation’ (or the apparent variations or lack of implementation) in developing and emerging economies and (iii) a specific illustration of how ISAs have permeated a developing economy (Egypt).

Item Type: Book Section
Divisions: Faculty of Social Sciences > Essex Business School
Faculty of Social Sciences > Essex Business School > Essex Accounting Centre
Depositing User: Elements
Date Deposited: 04 Mar 2020 13:44
Last Modified: 04 Mar 2020 14:15
URI: http://repository.essex.ac.uk/id/eprint/24086

Actions (login required)

View Item View Item