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|a Chiang, CKH
|e author
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|a 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
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|b AUT University,
|c 2011-07-12T02:39:34Z.
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|a 20th Asian-Pacific Conference on International Accounting Issues, Paris, France, 2008-11-09 - 2008-11-12
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|a 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).
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|a OpenAccess
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|a Financial audits
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|a Audit materiality
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|a Environmental matters
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|a Auditing profession
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|a Conference Contribution
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|z Get fulltext
|u http://hdl.handle.net/10292/1415
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