Auditing Teams: Dynamics and Efficiency

ISBN-13: 9781032097008 / Angielski / Miękka / 2021 / 132 str.

Angelo Ditillo; Angela Pettinicchio

Opis

This book will provide a unique insight into the role of auditing teams on audit quality. It will be of great interest to scholars and advanced students in auditing, as well as to practitioners and regulators in the field.

Spis treści

Table of Contents

Chapter 1 – Introduction

Chapter 2 – The management of auditing firms

Chapter 3 - Individual auditors

Chapter 4 – Auditing teams

Chapter 5 – Auditing teams control

Chapter 6 - Evidence from the field

Chapter 7 – Conclusions

O autorze

Mara Cameran, PhD, is researcher of accounting at Università Bocconi and professor of SDA at the Bocconi School of Management in Milan, Italy. She is an Italian CPA (Dottore Commercialista) and chartered auditor (Revisore Contabile), a member of the European Auditing Research Network (EARNet) scientific committee, and the European Accounting Association representative in the Consultative Advisory Group (CAG) of the International Accounting Education Standards Board (IAESB).

Angelo Ditillo, PhD, is associate professor of management accounting and control at Università Bocconi and professor of SDA Bocconi School of Management, Milan, Italy. He has been a visiting professor in many different institutions, including the Saïd Business School at the University of Oxford, the Iese Business School and the ESADE Business School in Spain, the University of Technology in Sydney, Australia, and the University of Paris, Dauphine.

Angela Pettinicchio, PhD, is assistant professor and instructor of financial reporting and International Accounting at Università Bocconi in Milan, Italy. She is a faculty member of the Accounting, Control, Corporate and Real Estate Finance Department and coordinator of the Financial Frauds Area of the Osservatorio di Revisione (Audit Research Center) at the SDA Bocconi School of Management in Milan.