217
Views
4
CrossRef citations to date
0
Altmetric
Original Articles

Reportable irregularities and audit quality: Insights from South Africa

Pages 21-33 | Received 26 Apr 2013, Accepted 25 Mar 2014, Published online: 27 Feb 2019

References

  • Auditing Profession Act No. 26 of 2005. Republic of South Africa.
  • M.H.BazermanD.MooreIs it time for auditor independence yet?Acc. Org. Soc.362011310312
  • J.C.BedardD.R.DeisM.B.CurtisG.J.JenkinsRisk monitoring and control in audit firms: A research synthesisAudit. J. Pract. Theor.272008187218
  • M.BendixenA practical guide to the use of correspondence analysis in marketing researchMarket. Res. Online119961638
  • A.D.BlayM.A.GeigerAuditor fees and auditor independence: Evidence from going concern reporting decisionsContemp. Acc. Res.3022013579606
  • P.K.BoolakyAuditing and reporting in Europe: An analysis using country-level dataManag. Audit. J.27120114165
  • N.BrennanJ.KellyA study of whistleblowing among trainee auditorsBr. Acc. Rev.3920076187
  • N.BrennanM.J.SolomonCorporate governance, accountability and mechanisms of accountability: An overviewAcc. Audit. Account. J.212008885906
  • S.N.BronsonC.E.HoganM.F.JohnsonK.RameshThe unintended consequences of PCAOB auditing Standard Nos. 2 and 3 on the reliability of preliminary earnings releasesJ. Acc. Econ.51201195114
  • J.CanadaJ.R.KuhnS.G.SuttonAccidentally in the public interest: The perfect storm that yielded the Sarbanes-Oxley actCrit. Perspect. Acc.1920089871003
  • J.V.CarcelloC.HollingsworthS.A.MastroliaThe effect of PCAOB inspections on Big 4 audit qualityRes. Acc. Regul.2320118596
  • T.CarringtonAn analysis of the demands on a sufficient audit: Professional appearance is what counts!Crit. Perspect. Acc.212010669682
  • T.CarringtonAn analysis of the demands on a sufficient audit: Professional appearance is what counts!Crit. Perspect. Acc.2182010669682
  • Committee of European Securities Regulators [CESR]Survey on the Direct Communication of Audiotors with the Public on the Stautory Audit of the Annual or Consolidated Accounts of Listed Companies2007Committee of European Securities RegulatorsParis
  • D.ChambersJ.PayneAudit quality and accrual persistence: Evidence from the pre- and post-Sarbanes-Oxley periodsManag. Audit. J.262011437456
  • B.K.ChurchL.B.ShefchikPCAOB inspections and large accounting firmsAcc. Horiz.2620114363
  • J.CohenG.KrishnamoorthyA.WrightCorporate governance and the audit processContemp. Acc. Res.192002573594
  • L.E.DeAngeloAuditor independence, ‘low balling’, and disclosure regulationJ. Acc. Econ.31981113127
  • L.E.DeAngeloAuditor size and audit qualityJ. Acc. Econ.31981183199
  • M.L.DeFondC.S.LennoxThe effect of SOX on small auditor exits and audit qualityJ. Acc. Econ.5220112140
  • T.DunnR.JoosteP.SmithMaterial irregularities and the auditor's reportS. Afr. J. Acc. Res.31989917
  • J.R.EdwardsAccounting regulation and the professionalization process: A historical essay concerning the significance of P.H. AbbottCrit. Perspect. Acc.1262001675696
  • European CommissionGreen paper audit policy: Lessons from the crisis2010 Available: http://europa.eu/rapid/pressReleasesAction.do?reference=MEMO/10/487&format=HTML&aged=0&language=EN&guiLanguage=en Accessed 02.04.11
  • European CommissionGreen paper on audit policy-frequently asked questions2010 Available at: http://europa.eu/rapid/pressReleasesAction.do?reference=MEMO/10/487&format=HTML&aged=0&language=EN&guiLanguage=en Accessed 02.04.11
  • M.FaragR.EliasRelative audit fees and client loyalty in the audit marketAcc. Res. J.2420117993
  • M.FirthO.M.RuiX.WuHow do various forms of auditor rotation affect audit quality? Evidence from ChinaInt. J. Acc.472012109138
  • J.R.FrancisWhat do we know about audit quality?Br. Acc. Rev.362004345368
  • I.GaviousAlternative perspectives to deal with auditors’ agency problemCrit. Perspect. Acc.182007451467
  • K.GawithReportable irregularities2006 Available: www.deneysreitz.co.za/index.php/news/reportable_irregularities/ Accessed 07.02.11 (Online)
  • A.GoldU.GronewoldC.PottThe ISA 700 auditor's report and the audit expectation gap – Do explanations matter?Int. J. Audit.162012286307
  • J.HollandPrivate disclosure and financial reportingAccounting and Business Research2841998255269
  • J.HollandPrivate voluntary disclosure, financial intermediation and market efficiencyJournal of Business Finance & Accounting251–219982968
  • C.HumphreyAuditing research: A review across the disciplinary divideAcc. Audit. Account. J.212008170203
  • C.HumphreyA.KausarA.LoftM.WoodsRegulating audit beyond the crisis: A critical discussion of the EU green paperEuropean Accounting Review2032011431457
  • C.HumphreyP.MoizerFrom techniques to ideologies: An alternative perspective on the audit functionCrit. Perspect. Acc.11990217238
  • C.HumphreyP.MoizerS.TurleyThe audit expectations gap – Plus ca change, plus c’est la meme chose?Crit. Perspect. Acc.31992137161
  • International Auditing and Assurance Standards Board [IAASB]ISA 200: Objective and general principles governing an audit of financial statementsSouth African Institute of Chartered AccountantsSAICA members’ handbook2009 ed.2009LexisNexisPietermaritsburg
  • International Auditing and Assurance Standards Board [IAASB]ISA 220: Quality control for audits of historical financial informationSouth African Institute of Chartered AccountantsSAICA members’ handbook2009 ed.2009LexisNexisPietermaritsburg
  • International Auditing and Assurance Standards Board [IAASB]ISA 250: Consideration of laws and regulations in an audit of financial statementsSouth African Institute of Chartered AccountantsSAICA members’ handbook2009 ed.2009LexisNexisPietermaritsburg
  • International Auditing and Assurance Standards Board [IAASB]ISA 700: Forming an opinion and reporting on financial statementsSouth African Institute of Chartered AccountantsSAICA members’ handbook2009 ed.2009LexisNexisPietermaritsburg
  • International Auditing and Assurance Standards Board [IAASB]ISQC1: Quality control for firms that perform audits and reviews of historical financial information, and other assurance and related services engagementsSouth African Institute of Chartered AccountantsSAICA members’ handbook2009LexisNexisPietermaritsburg
  • International Auditing and Assurance Standards Board [IAASB]Improving the auditor's report: Invitation to comment2012Exposure Drafts and Consultation Papers Available: http://www.ifac.org/sites/default/files/publications/files/Auditor_Reporting_Invitation_to_Comment-final_0.pdf Accessed 08.07.12 (Online)
  • International Federation of Accountants [IFAC]Code of professional conduct, South African Institute of Chartered Accountants Members’ Handbook2006LexisNexisPietermaritsburg
  • Institute of Directors in Southern Africa [IOD]The King Code of Governance for South Africa (2009) and King Report on Governance for South Africa (2009) (King-III)2009Lexis Nexus South AfricaJohannesburg, South Africa
  • Independent Regulatory Board for Auditors [IRBA]Reportable irregularities: A guide registered auditors2006 Available at: http://www.irba.co.za/index.php/component/docman/cat_view/19-compliance Accessed 02.04.11
  • Independent Regulatory Board for Auditors [IRBA]Manual of information2011 Available at: http://www.irba.co.za/index.php/publications-mainmenu-121/manual-of-information-mainmenu-125 Accessed 02.04.11
  • Integrated Reporting Committee of South Africa [IRC]Framework for integrated reporting and the integrated report2011 Available at: http://www.sustainabilitysa.org
  • S.KaplanJ.SchultzIntentions to report questionable acts: An examination of the influence of anonymous reporting channel, internal audit quality, and settingJ. Bus. Ethics7122007109124
  • L.KonarS.LevittH.E.WainerS.J.AndersonR.J.G.BarrowS.BurdettMinisterial panel for the review of the Draft Accountancy Profession Bill: Report to the Minister of Finance2003Ministry of Finance, Republic of South AfricaJohannesburg
  • P.D.LeedyJ.E.OrmrodPractical research: Planning and design2001Prentice HallNew Jersey
  • T.ManuelBudget speech by the Minister of Finance (Online)2002Ministry of FinanceRepublic of South Africa Available at: http://www.info.gov.za/speeches/2002/020220246p1001.htm Accessed 20.03.12
  • W.MarounJ.AtkinsSection 45 of the auditing profession act: Blowing the whistle for audit quality?Br. Acc. Rev.2014 (in press)
  • W.MarounC.GowarSouth African auditors blowing the whistle without protection: A challenge for trust and legitimacyInt. J. Audit.2012132
  • W.MarounJ.SolomonWhistle-blowing by external auditors: Seeking legitimacy for the South African Audit Profession?Acc. Forum2013 (in press)
  • W.MarounM.TurnerK.SartoriusDoes capital gains tax add to or detract from the fairness of the South African Tax system?S. Afr. J. Econ. Manag. Sci.142011436448
  • R.K.MautzH.A.SharafThe philosophy of auditing1961American Accounting Assocation
  • K.P.McMillanTrust and the virtues: A solution to the accounting scandals?Crit. Perspect. Acc.152004943953
  • J.N.MyersL.A.MyersT.C.OmerExploring the term of the auditor-client relationship and the quality of earnings: A case for mandatory auditor rotation?Acc. Rev.782003779799
  • M.NegashT.Abdol-SamadE.RabinJ.LermanA.OosthuizenT.OosthuizenFinal research report to the Ministerial Panel for the Review of the Draft Accountancy Profession Bill and National Treasury Johannesburg2003University of the Witwatersrand, School of AccountancySouth Africa
  • H.C.NelCommission of enquiry into the affairs of the Masterbond Group and investor protection in South Africa2001
  • L.OakesB.TownleyD.CooperBusiness planning as pedagogy: Language and control in a changing institutional fieldAdministrative Science Quarterly4321998257293
  • F.OppermanReportable irregularities – Creating a culture of complianceAcc. S. A.2009 October2830
  • Public Accountants’ and Auditors’ Board [PAAB]Material irregularities: A guide for registered auditors and accountantsOut of circulation2003
  • Z.-V.PalmroseAn analysis of auditor litigation and audit service qualityAcc. Rev.63198855
  • M.K.PowerAuditing and the production of legitimacyAcc. Org. Soc.282003379394
  • Public Accountants’ and Auditors’ Act No. 80 of 1951. PAAA. Republic of South Africa.
  • J.RobertsNo one is perfect: The limits of transparency and an ethic for ‘intelligent’ accountabilityAcc. Org. Soc.342009957970
  • J.RobertsP.SandersonR.BarkerJ.HendryIn the mirror of the market: The disciplinary effects of company/fund manager meetingsAcc. Org. Soc.312006277294
  • South African Institute of Chartered Accountants [SAICA]Code of professional conduct for chartered accountants2012 Available at: https://www.saica.co.za/Portals/0/Technical/accounting/documents/Code%20of%20Professional%20Conduct.pdf Accessed 10.11.12
  • J.J.SchultzJr.D.A.JohnsonD.MorrisS.DyrnesAn investigation of the reporting of questionable acts in an international settingJ. Acc. Res.31199375103
  • J.SolomonACCADirections for corporate governance2009Certified Accountants Educational TrustLondon
  • A.SyT.TinkerSarbanes-Oxley: An endangered specie?Crit. Perspect. Acc.192008927930
  • N.V.VakkurR.P.McAfeeF.KippermanThe unintended effects of the Sarbanes-Oxley Act of 2002Res. Acc. Regul.2220101828
  • P.V.WiellighIrregularities: Material or reportable?Acc. S. A.April 20061013
  • G.WinesAuditor independence: Shared meaning between the demand and supply sides of the audit services market?Manag. Audit. J.272012540
  • A.R.WyattAccounting professionalism – They just don’t get it!Acc. Horiz.18200445

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.