1.
Porter B, Simon J, Hatherly DJ. Principles of external auditing. Fourth edition. Hoboken, New Jersey: John Wiley & Sons; 2013.
2.
Pratt MJ, Peursem KV. Towards a conceptual framework for auditing. Accounting Education. 1993 Mar;2(1):11–32.
3.
Power M, Demos (Organization : London, England). The audit explosion. London: Demos; 1994.
4.
ISA 200: Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing (UK) [Internet]. Available from: https://www.frc.org.uk/getattachment/aa24dd60-5ca4-4cec-8c67-ac470b82f931/ISA-(UK)-200_Revised-June-2016.pdf
5.
Hurtt RK, Brown-Liburd H, Earley CE, Krishnamoorthy G. Research on Auditor Professional Skepticism: Literature Synthesis and Opportunities for Future Research. AUDITING: A Journal of Practice & Theory [Internet]. 2013 May;32(Supplement 1):45–97. Available from: https://ezproxy.lib.gla.ac.uk/login?url=https://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=87781467&site=ehost-live
6.
ISA 300: Planning an Audit of Financial Statements [Internet]. Available from: https://www.frc.org.uk/getattachment/44a4c993-03f2-4197-920c-a65ed9660183/ISA-(UK)-300_Revised-June-2016.pdf
7.
ISA 315: Identifying and Assessing the Risks of Material Misstatement Through Understanding of the Entity and Its Environment [Internet]. Available from: https://www.frc.org.uk/getattachment/0737b946-b24a-441d-a313-54e0a90f9e7d/ISA-(UK)-315_Revised-June-2016.pdf
8.
Nelson MW. A Model and Literature Review of Professional Skepticism in Auditing. AUDITING: A Journal of Practice & Theory [Internet]. 2009 Nov;28(2):1–34. Available from: https://ezproxy.lib.gla.ac.uk/login?url=https://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=53491133&site=ehost-live
9.
ISA 320: Materiality in Planning and Performing an Audit [Internet]. Available from: https://www.frc.org.uk/getattachment/163782e0-f168-4992-9cd3-c22dee7ce22f/ISA-(UK)-320_Revised-June-2016.pdf
10.
Gateshead Housing Association Audit Strategy [Internet]. Available from: https://www.gatesheadhousing.co.uk/wp-content/uploads/2014/04/Item-05-External-Audit-Strategy-and-Planning-Memorandum-13141.pdf
11.
Banishing bias [Internet]. Available from: http://www.accaglobal.com/content/dam/ACCA_Global/Technical/audit/pi-banishing-bias-prof-scepticism.pdf
12.
Christensen BE, Elder RJ, Glover SM. Behind the Numbers: Insights into Large Audit Firm Sampling Policies. Accounting Horizons [Internet]. 2015 Mar;29(1):61–81. Available from: https://ezproxy.lib.gla.ac.uk/login?url=https://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=101149603&site=ehost-live
13.
ISA 315, Identifying and Assessing the Risks of Material Misstatement Through Understanding of the Entity and Its Environment [Internet]. Available from: https://www.frc.org.uk/getattachment/0737b946-b24a-441d-a313-54e0a90f9e7d/ISA-(UK)-315-Revised-June-2016_final.pdf
14.
ISA 530, Audit Sampling [Internet]. Available from: https://www.frc.org.uk/getattachment/d4de8d94-03d9-49b9-8a6d-045864b75494/ISA-(UK)-530_final.pdf
15.
ISA 500, Audit Evidence [Internet]. Available from: https://www.frc.org.uk/getattachment/ce79310d-f902-43ea-81e3-7e3f834119e4/ISA-(UK)-500_final.pdf
16.
Brown-Liburd H, Issa H, Lombardi D. Behavioral Implications of Big Data’s Impact on Audit Judgment and Decision Making and Future Research Directions. Accounting Horizons [Internet]. 2015 Jun;29(2):451–468. Available from: https://ezproxy.lib.gla.ac.uk/login?url=https://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=103541029&site=ehost-live
17.
Beasley MS, Carcello JV, Hermanson DR, Neal TL. The Audit Committee Oversight Process. Contemporary Accounting Research. 2009 Apr 1;26(1):65–122.
18.
FRC Combined Code 2018 [Internet]. Available from: https://www.frc.org.uk/getattachment/88bd8c45-50ea-4841-95b0-d2f4f48069a2/2018-UK-Corporate-Governance-Code-FINAL.PDF
19.
The Financial Reporting Council. The UK Approach to Corporate Governance [Internet]. The Financial Reporting Council; 2010. Available from: https://www.frc.org.uk/search?searchtext=The+UK+Approach+to+Corporate+Governance+2010&searchmode=anyword
20.
Habib A, Jiang H. Corporate governance and financial reporting quality in China: A survey of recent evidence. Journal of International Accounting, Auditing and Taxation. 2015;24:29–45.
21.
Risk Disclosure Preceding Negative Outcomes: The Effects of Reporting Criti... Accounting Review [Internet]. 2016; Available from: http://search.ebscohost.com.ezproxy.lib.gla.ac.uk/login.aspx?direct=true&db=buh&AN=117433153&site=ehost-live
22.
Audit Reporting for Going-Concern Uncertainty: A Research Synthesis. Auditing: A Journal of Practice & Theory [Internet]. 2013; Available from: https://ezproxy.lib.gla.ac.uk/login?url=https://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=87781475&site=ehost-live
23.
The Auditor’s Going-Concern Opinion as a Communication of Risk. Auditing: A Journal of Practice & Theory [Internet]. 2011; Available from: https://ezproxy.lib.gla.ac.uk/login?url=https://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=63694473&site=ehost-live
24.
Does Recent Academic Research Support Changes to Audit Reporting Standards? Accounting Horizons [Internet]. 2016; Available from: https://ezproxy.lib.gla.ac.uk/login?url=https://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=115737100&site=ehost-live
25.
Perceptions and Misperceptions Regarding the Unqualified Auditor’s Report b... Accounting Horizons [Internet]. 2011; Available from: https://ezproxy.lib.gla.ac.uk/login?url=https://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=71100625&site=ehost-live
26.
ISA 570 Going Concern [Internet]. Available from: https://www.frc.org.uk/getattachment/8eab510c-17a7-4ac5-a91a-fc590bb3d7dd/ISA-(UK)-570-Revised-June-2016_final.pdf
27.
ISA 700: Forming an opinion and reporting on financial statements [Internet]. Available from: https://www.frc.org.uk/getattachment/a08b0906-f40c-4735-bbc7-45908bee2b32/ISA-(UK)-700_Revised-June-2016_final.pdf
28.
Transformation Underway, M&S Annual Report 2018 [Internet]. Available from: https://corporate.marksandspencer.com/annual-report-2018/mands_annualreport_2018.pdf
29.
Redcentric Report & Accounts 2017 [Internet]. Available from: https://www.redcentricplc.com/media/3087/ra_2017_combined_web.pdf
30.
Handbook of the Code of Ethics for Professional Accountants [Internet]. Available from: https://www.ethicsboard.org/system/files/publications/files/2016-IESBA-Handbook.pdf
31.
Why good accountants do bad audits [Internet]. Available from: https://www.andrew.cmu.edu/user/gl20/GeorgeLoewenstein/Papers_files/pdf/WhyGoodAccountants.pdf
32.
Bazerman MH, Moore D. Is it time for auditor independence yet? Accounting, Organizations and Society. 2011 May;36(4–5):310–312.
33.
Porter B, hÓgartaigh CÓ, Baskerville R. 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. International Journal of Auditing. 2012 Nov;16(3):215–247.
34.
Porter B, Ó hÓgartaigh C, Baskerville R. 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. International Journal of Auditing. 2012 Jul;16(2):101–129.
35.
Ruhnke K, Schmidt M. The audit expectation gap: existence, causes, and the impact of changes. Accounting and Business Research. 2014 Sep 3;44(5):572–601.
36.
Mandatory Audit Firm Turnover, Financial Reporting Quality, and Client Barg... Accounting Horizons [Internet]. 2005; Available from: http://search.ebscohost.com.ezproxy.lib.gla.ac.uk/login.aspx?direct=true&db=buh&AN=17268583&site=ehost-live
37.
Abidin S, Beattie V, Goodacre A. Audit market structure, fees and choice in a period of structural change: Evidence from the UK – 1998–2003. The British Accounting Review. 2010 Sep;42(3):187–206.
38.
Developments in Audit [Internet]. Available from: https://www.frc.org.uk/getattachment/5e1ac2d1-f58c-48bc-bb91-1f4a189df18b/Developments-in-Audit-2018.pdf
39.
CMA. Statutory audit services market study: update paper [Internet]. 2018. Available from: https://assets.publishing.service.gov.uk/media/5c17cf2ae5274a4664fa777b/Audit_update_paper_S.pdf
40.
Christensen BE, Glover SM, Omer TC, Shelley MK. Understanding Audit Quality: Insights from Audit Professionals and Investors. Contemporary Accounting Research. 2016 Dec;33(4):1648–1684.
41.
Beattie V, Fearnley S, Hines T. Perceptions of factors affecting audit quality in the post-SOX UK regulatory environment. Accounting and Business Research. 2013 Feb;43(1):56–81.
42.
PCAOB Quality Control Inspection Reports and Auditor Reputation. Auditing: A Journal of Practice & Theory [Internet]. 2014; Available from: https://ezproxy.lib.gla.ac.uk/login?url=https://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=97384389&site=ehost-live
43.
Conventions of Audit Quality: The Perspective of Public and Private Company... Auditing: A Journal of Practice & Theory [Internet]. 2018; Available from: https://ezproxy.lib.gla.ac.uk/login?url=https://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=129897356&site=ehost-live
44.
Developments in Audit 2018 [Internet]. Available from: https://www.frc.org.uk/getattachment/5e1ac2d1-f58c-48bc-bb91-1f4a189df18b/Developments-in-Audit-2018.pdf
45.
Financial Reporting Council Audit Firm Reports [Internet]. Available from: https://www.frc.org.uk/auditors/audit-quality-review/audit-firm-specific-reports
46.
Letter to Greg Clark MP re Independent Review of the Financial Reporting Council [Internet]. Available from: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/765547/auditor-appointment-letter-to-greg-clark-december-2018.pdf
47.
Independent Review of the Financial Reporting Council [Internet]. Available from: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/767387/frc-independent-review-final-report.pdf
48.
CMA. Statutory audit services market study: update paper [Internet]. 2018. Available from: https://assets.publishing.service.gov.uk/media/5c17cf2ae5274a4664fa777b/Audit_update_paper_S.pdf
49.
Brown-Liburd H, Issa H, Lombardi D. Behavioral Implications of Big Data’s Impact on Audit Judgment and Decision Making and Future Research Directions. Accounting Horizons [Internet]. 2015 Jun;29(2):451–468. Available from: https://ezproxy.lib.gla.ac.uk/login?url=https://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=103541029&site=ehost-live