@article{Beattie_Fearnley_Hines_2013, title={Perceptions of factors affecting audit quality in the post-SOX UK regulatory environment}, volume={43}, DOI={10.1080/00014788.2012.703079}, number={1}, journal={Accounting and Business Research}, author={Beattie, Vivien and Fearnley, Stella and Hines, Tony}, year={2013}, month={Feb}, pages={56–81} }
@article{Beattie_Fearnley_Hines_2015a, title={Auditor-Client Interactions in the Changed UK Regulatory Environment - A Revised Grounded Theory Model}, volume={19}, DOI={10.1111/ijau.12031}, number={1}, journal={International Journal of Auditing}, author={Beattie, Vivien and Fearnley, Stella and Hines, Tony}, year={2015}, month={Mar}, pages={15–36} }
@article{Beattie_Fearnley_Hines_2015b, title={Auditor-Client Interactions in the Changed UK Regulatory Environment - A Revised Grounded Theory Model}, volume={19}, DOI={10.1111/ijau.12031}, number={1}, journal={International Journal of Auditing}, author={Beattie, Vivien and Fearnley, Stella and Hines, Tony}, year={2015}, month={Mar}, pages={15–36} }
@article{Chandler_Edwards_1996, title={Recurring issues in auditing: back to the future?}, volume={9}, DOI={10.1108/09513579610116330}, number={2}, journal={Accounting, Auditing & Accountability Journal}, author={Chandler, Roy and Edwards, John Richard}, year={1996}, month={May}, pages={4–29} }
@article{Cousins_Mitchell_Sikka_1999, title={Auditor Liability: the Other Side of The Debate}, volume={10}, DOI={10.1006/cpac.1998.0322}, number={3}, journal={Critical Perspectives on Accounting}, author={Cousins, Jim and Mitchell, Austin and Sikka, Prem}, year={1999}, month={Jun}, pages={283–312} }
@article{Elder_Akresh_Glover_Higgs_Liljegren_2013, title={Audit Sampling Research: A Synthesis and Implications for Future Research}, volume={32}, DOI={10.2308/ajpt-50394}, number={Supplement 1}, journal={AUDITING: A Journal of Practice & Theory}, author={Elder, Randal J. and Akresh, Abraham D. and Glover, Steven M. and Higgs, Julia L. and Liljegren, Jonathan}, year={2013}, month={May}, pages={99–129} }
@article{Fearnley, Stella1Beattie, Vivien A.2Brandt, Richard3_2005a, title={Auditor Independence and Audit Risk: A Reconceptualization.}, volume={4}, url={http://ezproxy.lib.gla.ac.uk/login?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=17001662&site=ehost-live}, journal={Journal of International Accounting Research}, author={Fearnley, Stella1Beattie, Vivien A.2Brandt, Richard3}, year={2005}, pages={39–71} }
@article{Fearnley, Stella1Beattie, Vivien A.2Brandt, Richard3_2005b, title={Auditor Independence and Audit Risk: A Reconceptualization.}, volume={4}, url={http://ezproxy.lib.gla.ac.uk/login?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=17001662&site=ehost-live}, journal={Journal of International Accounting Research}, author={Fearnley, Stella1Beattie, Vivien A.2Brandt, Richard3}, year={2005}, pages={39–71} }
@article{Gray_Turner_Coram_Mock_2011, title={Perceptions and Misperceptions Regarding the Unqualified Auditor’s Report by Financial Statement Preparers, Users, and Auditors}, volume={25}, DOI={10.2308/acch-50060}, number={4}, journal={Accounting Horizons}, author={Gray, Glen L. and Turner, Jerry L. and Coram, Paul J. and Mock, Theodore J.}, year={2011}, month={Dec}, pages={659–684} }
@book{Gray_Manson_Crawford_2019a, address={Australia}, edition={Seventh edition}, title={The audit process: principles, practice and cases}, publisher={Cengage}, author={Gray, Iain and Manson, Stuart and Crawford, Louise}, year={2019} }
@book{Gray_Manson_Crawford_2019b, address={Australia}, edition={Seventh edition}, title={The audit process: principles, practice and cases}, publisher={Cengage}, author={Gray, Iain and Manson, Stuart and Crawford, Louise}, year={2019} }
@book{Gray_Manson_Crawford_2019c, address={Australia}, edition={Seventh edition}, title={The audit process: principles, practice and cases}, publisher={Cengage}, author={Gray, Iain and Manson, Stuart and Crawford, Louise}, year={2019} }
@book{Gray_Manson_Crawford_2019d, address={Australia}, edition={Seventh edition}, title={The audit process: principles, practice and cases}, publisher={Cengage}, author={Gray, Iain and Manson, Stuart and Crawford, Louise}, year={2019} }
@book{Gray_Manson_Crawford_2019e, address={Australia}, edition={Seventh edition}, title={The audit process: principles, practice and cases}, publisher={Cengage}, author={Gray, Iain and Manson, Stuart and Crawford, Louise}, year={2019} }
@book{Gray_Manson_Crawford_2019f, address={Australia}, edition={Seventh edition}, title={The audit process: principles, practice and cases}, publisher={Cengage}, author={Gray, Iain and Manson, Stuart and Crawford, Louise}, year={2019} }
@book{Gray_Manson_Crawford_2019g, address={Australia}, edition={Seventh edition}, title={The audit process: principles, practice and cases}, publisher={Cengage}, author={Gray, Iain and Manson, Stuart and Crawford, Louise}, year={2019} }
@book{Gray_Manson_Crawford_2019h, address={Australia}, edition={Seventh edition}, title={The audit process: principles, practice and cases}, publisher={Cengage}, author={Gray, Iain and Manson, Stuart and Crawford, Louise}, year={2019} }
@book{Gray_Manson_Crawford_2019i, address={Australia}, edition={Seventh edition}, title={The audit process: principles, practice and cases}, publisher={Cengage}, author={Gray, Iain and Manson, Stuart and Crawford, Louise}, year={2019} }
@book{Gray_Manson_Crawford_2019j, address={Australia}, edition={Seventh edition}, title={The audit process: principles, practice and cases}, publisher={Cengage}, author={Gray, Iain and Manson, Stuart and Crawford, Louise}, year={2019} }
@book{Gray_Manson_Crawford_2019k, address={Australia}, edition={Seventh edition}, title={The audit process: principles, practice and cases}, publisher={Cengage}, author={Gray, Iain and Manson, Stuart and Crawford, Louise}, year={2019} }
@article{Knechel_Krishnan_Pevzner_Shefchik_Velury_2013, title={Audit Quality: Insights from the Academic Literature}, volume={32}, url={http://ezproxy.lib.gla.ac.uk/login?url=http://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=87781476&site=ehost-live}, number={Supplement 1}, journal={AUDITING: A Journal of Practice & Theory}, author={Knechel, W. Robert and Krishnan, Gopal V. and Pevzner, Mikhail and Shefchik, Lori B. and Velury, Uma K.}, year={2013}, month={May}, pages={385–421} }
@article{Porter_hÓgartaigh_Baskerville_2012, title={Audit Expectation-Performance Gap Revisited: Evidence from New Zealand and the United Kingdom. Part 2: Changes in the Gap in New Zealand 1989-2008 and in the United Kingdom 1999-2008}, volume={16}, DOI={10.1111/j.1099-1123.2011.00444.x}, number={3}, journal={International Journal of Auditing}, author={Porter, Brenda and hÓgartaigh, Ciaran Ó and Baskerville, Rachel}, year={2012}, month={Nov}, pages={215–247} }
@article{Porter_Ó hÓgartaigh_Baskerville_2012, title={Audit Expectation-Performance Gap Revisited: Evidence from New Zealand and the United Kingdom. Part 1: The Gap in New Zealand and the United Kingdom in 2008}, volume={16}, DOI={10.1111/j.1099-1123.2011.00443.x}, number={2}, journal={International Journal of Auditing}, author={Porter, Brenda and Ó hÓgartaigh, Ciaran and Baskerville, Rachel}, year={2012}, month={Jul}, pages={101–129} }
@article{Power_2000, title={The Audit Society - Second Thoughts}, volume={4}, DOI={10.1111/1099-1123.00306}, number={1}, journal={International Journal of Auditing}, author={Power, Michael}, year={2000}, month={Mar}, pages={111–119} }
@misc{Power, title={The Audit Explosion}, url={http://www.demos.co.uk/files/theauditexplosion.pdf}, publisher={DEMOS}, author={Power, Michael} }
@article{Pratt_Peursem_1993, title={Towards a conceptual framework for auditing}, volume={2}, DOI={10.1080/09639289300000002}, number={1}, journal={Accounting Education}, author={Pratt, Michael J. and Peursem, Karen Van}, year={1993}, month={Mar}, pages={11–32} }
@article{Ronald R. Sims and Johannes Brinkmann_2003, title={Enron Ethics (Or: Culture Matters More than Codes)}, volume={45}, url={http://ezproxy.lib.gla.ac.uk/login?url=http://www.jstor.org/stable/25075069}, number={3}, journal={Journal of Business Ethics}, publisher={SpringerSpringer}, author={Ronald R. Sims and Johannes Brinkmann}, year={2003}, pages={243–256} }
@article{W. Robert Knechel, title={The business risk audit: Origins, obstacles and opportunities}, volume={32}, url={http://ezproxy.lib.gla.ac.uk/login?url=http://www.sciencedirect.com/science/article/pii/S0361368206000833}, number={4–5,}, journal={The business risk audit: Origins, obstacles and opportunities}, author={W. Robert Knechel}, pages={383–408} }
@misc{ISA 200: Overall objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing_2016, url={https://www.frc.org.uk/getattachment/aa24dd60-5ca4-4cec-8c67-ac470b82f931/ISA-(UK)-200-Revised-June-2016_final.pdf}, publisher={FRC}, year={2016} }
@misc{UK Corporate Governance Code 2016_2016, url={https://frc.org.uk/Our-Work/Publications/Corporate-Governance/Final-Draft-UK-Corporate-Governance-Code-2016.pdf}, publisher={Financial Reporting Council}, year={2016} }
@misc{ISA 300: Planning an audit of financial statements_2016, url={https://www.frc.org.uk/getattachment/44a4c993-03f2-4197-920c-a65ed9660183/ISA-(UK)-300-Revised-June-2016_final.pdf}, publisher={FRC}, year={2016} }
@misc{ISA 320: Materiality in planning and performing an audit_2016, url={https://www.frc.org.uk/getattachment/163782e0-f168-4992-9cd3-c22dee7ce22f/ISA-(UK)-320-Revised-June-2016_final.pdf}, publisher={FRC}, year={2016} }
@misc{ISA 560: Subsequent Events_2016, url={https://frc.org.uk/getattachment/0f91e1df-57ab-4c56-aae8-ef366123fbfe/ISA-(UK)-560_final.pdf}, publisher={FRC}, year={2016} }
@misc{ISA 700: Forming an opinion and reporting on financial statements_2016, url={https://www.frc.org.uk/getattachment/a08b0906-f40c-4735-bbc7-45908bee2b32/ISA-(UK)-700-Revised-June-2016_final.pdf}, publisher={FRC}, year={2016} }
@misc{ISA 705: Modifications to the opinion in the independent auditor’s report_2016, url={https://www.frc.org.uk/getattachment/1ee0a5be-cd77-4439-aa73-7e116c282272/ISA-(UK)-705-Revised-June-2016_final.pdf}, publisher={FRC}, year={2016} }
@misc{ISA 706: Emphasis of matter paragraphs and other matter paragraphs in the independent auditor’s report_2016, url={https://www.frc.org.uk/getattachment/4d904034-aef7-49a5-8f63-be8cd7ccfbd1/ISA-(UK)-706-Revised-June-2016_final.pdf}, publisher={FRC}, year={2016} }
@misc{Marks & Spencer’s Annual Report and Financial statements 2016, url={http://annualreport.marksandspencer.com/M&S_AnnualReport_2016.pdf} }
@misc{Companies Act 2006 Part 16, url={http://www.legislation.gov.uk/ukpga/2006/46/part/16}, publisher={Statute Law Database} }
@misc{KPMG (2014), External Audit Strategy and Planning Memorandum for The Gateshead Housing Company, url={https://images.template.net/wp-content/uploads/2016/04/27064808/External-Audit-Strategy-and-Planning-Memorandum-Free-Format-Download.pdf} }
@misc{ISA 315: Identifying and assessing the risks of material misstatement through understanding the entity and its environment, url={https://www.frc.org.uk/Our-Work/Publications/APB/ISA-315-Identifying-and-assessing-risks-of-materia.pdf} }
@misc{ISA 500 Audit Evidence, url={https://www.frc.org.uk/Our-Work/Publications/APB/ISA-500-Audit-evidence.pdf} }
@misc{ISA 530 Audit Sampling, url={https://frc.org.uk/Our-Work/Publications/APB/ISA-530-Audit-sampling.pdf} }
@misc{ISA 570 Going concern, url={http://www.ifac.org/system/files/downloads/a031-2010-iaasb-handbook-isa-570.pdf} }
@misc{Marks & Spencer’s Annual Report and Financial statements 2016, url={http://annualreport.marksandspencer.com/M&S_AnnualReport_2016.pdf} }
@misc{FRC, Extended Auditor’s Reports: A review of experience in the first year, 2015, url={https://frc.org.uk/Extended-auditors-reports.pdf} }
@misc{FRC, Extended Auditor’s Reports: A further review of experience, 2016, url={https://www.frc.org.uk/Our-Work/Publications/Audit-and-Assurance-Team/Report-on-the-Second-Year-Experience-of-Extended-A.pdf} }
@misc{FRC Revised Ethical Standard 2016, url={https://www.frc.org.uk/Our-Work/Publications/Audit-and-Assurance-Team/Revised-Ethical-Standard-June-2016.pdf} }
@misc{2016 IESBA Handbook of the Code of Ethics for Professional Accountants, url={https://www.ethicsboard.org/iesba-code} }
@misc{ICAS Shades of Grey Ethical Dilemmas, url={https://www.icas.com/__data/assets/pdf_file/0011/2009/F8004-ICAS-Shades-of-Grey-Ethical-Dilemmas.pdf} }
@misc{Audit Quality Inspections Annual Report 2014/15, url={https://www.frc.org.uk/Our-Work/Publications/Audit-Quality-Review/Audit-Quality-Inspections-Annual-Report-2014-15.pdf} }
@misc{Audit Quality Thematic Review, Firms’ audit quality monitoring, 2016, url={https://frc.org.uk/Our-Work/Publications/Audit-Quality-Review/Audit-Quality-Thematic-Review-Firms-audit-qualit.pdf} }
@misc{Audit Firm Governance Code, 2016, url={https://www.frc.org.uk/Our-Work/Audit/Audit-and-assurance/Audit-Firm-Governance-Code.aspx} }
@misc{ISA 220: Quality control for an audit of financial statements, url={https://www.frc.org.uk/Our-Work/Publications/APB/ISA-220-Quality-control-for-an-audit-of-financial.pdf} }
@misc{ISCQ1: Quality control for firms that perform audits and reviews of financial statements and other assurance and related services engagements, url={http://www.ifac.org/system/files/downloads/2009_Auditing_Handbook_A007_ISQC_1.pdf} }
