Bruk av utvalgte internasjonale standarder ved revisjon i forskjellige institusjonelle og økonomiske miljøer

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Basil Abeifaa Der fra Handelshøyskolen ved UiA disputerer for ph.d.-graden med avhandlingen «Application of Selected International Standards on Auditing in Different Institutional and Economic Environments» mandag 10. oktober 2022.

Han har fulgt doktorgradsprogrammet ved Handelshøyskolen ved UiA.

Slik oppsummerer Basil Abeifaa Der selv avhandlingen:

Application of Selected International Standards on Auditing in Different Institutional and Economic Environments

The International Standards on Auditing (hereafter ISAs) enhance the quality and uniformity of audit practice throughout the world and strengthen public confidence in the financial statements issued by companies. The applicability of the standards may differ depending on whether they are applied in a developed or a developing country. Country variations with respect to the level of technological development may not permit the consistent application of the ISAs.

This dissertation brings to light the variations in how some selected auditing standards such as ISA 240, ISA 500, ISQC 1 and ISA 570 are applied in different institutional and economic environments.

Three studies

The three studies that form this dissertation are briefly introduced in the following three paragraphs.

The first study examines how auditors in two developing countries, Indonesia, and Ghana, apply ISA 240 for fraud detection, including how auditors identify, investigate, and resolve potential fraud issues.

We find that:

(1) senior managers originate most asset misappropriation frauds;

(2) auditors in Indonesia and Ghana do not use information technology or internal control assessment for fraud investigation;

(3) auditors modify the audit program once potential fraud is detected; and

(4) auditors use a more contending than conceding negotiation strategy when resolving potential fraud issues, which often stop short of requiring audit clients to record all audit adjustments.

The second study investigates how auditors responded to the COVID-19 pandemic in two countries: one developing country (Ghana) and one developed country (Norway) recognizing that the significant implications of COVID-19 on the audit profession may vary depending on whether auditors and the reporting entities reside in developing countries or in developed countries.

The findings indicate that auditors in Ghana perceived the pandemic to be more severe in its impact on conducting audits than did their Norwegian counterparts. The analysis of these responses draws upon the theory of adaptive governance.

The third study investigates how COVID-19 impacted the auditor’s assessment of the appropriateness of management’s use of the going concern assumption.

The findings reveal that not only were the government economic interventions crucial to the avoidance of going concern problems, but also management survival strategies (e.g., cost reduction) and methods used by the client (e.g., scenario analysis). The auditor’s use of templates and extensive discussions with the clients to assess the going concern assumption was also important to the avoidance of going concern problems.

Implications

Overall, the findings of this study demonstrate that the characteristics of different environments have a significant impact on the application of the auditing standards.

Differences in institutional settings among countries may not facilitate a consistent application of the international auditing standards. Regarding the application of ISA 240 this dissertation concludes that there are some differences in how the fraud standards are applied by our participants compared to auditors in the developed world.

Study 2 highlights that adaptivity by audit firms under COVID-19 in Ghana and Norway differed largely because of the technological infrastructure and the amount of government grants received by companies in each country.

Regarding the application of ISA 570 in Norway under COVID-19, this dissertation highlights that country specific factors such as the amount of government economic interventions were crucial to the survival of many companies and the applicability of ISA 570 due to increases in risk.

Disputasfakta:

Prøveforelesning og disputas finner sted i Auditorium B1 001, Campus Kristiansand og digitalt i konferanseprogrammet Zoom (lenke under).

Disputasen blir ledet av settedekan, professor emeritus Theis Theisen, Handelshøyskolen ved Universitetet i Agder.

Prøveforelesning mandag 10. oktober kl 10:15

Disputas mandag 10. oktober kl 12:00

 

Oppgitt emne for prøveforelesning: «Auditing challenges in both theory and practice in low income economies»

Tittel på avhandling: «Application of Selected International Standards on Auditing in Different Institutional and Economic Environments»

Søk etter avhandlingen i AURA - Agder University Research Archive, som er et digitalt arkiv for vitenskapelige artikler, avhandlinger og masteroppgaver fra ansatte og studenter ved Universitetet i Agder. AURA blir jevnlig oppdatert.

Avhandlingen er tilgjengelig her:

PhD Thesis Basil Final Final for Printing

 

Kandidaten: Basil Abeifaa Der (1990, Wa. Ghana) Bachelor of Science Degree in Business Administration (Accounting Option), Kwame Nkrumah University of Science and Technology,Ghana (2013), Master of Finance by Research University of Brunei Darussalam in Brunei (Southeast Asia) (2016).

Opponenter:

Førsteopponent: Teija Laitinen, School of Accounting and Finance, Accounting, Vaasa University, Finland

Annenopponent: Professor Stephen K. Asare, University of Florida - Warrington College of Business, USA 

Bedømmelseskomitéen er ledet av professor Roy Mersland, Institutt for strategi og ledelse, Universitetet i Agder

Veileder i doktorgradsarbeidet var professor Iris Stuart, Universitetet i Agder (hovedveileder) og førsteamanuensis Carmen Olsen, Høgskulen på Vestlandet (HVL) (medveileder)

Slik gjør du som online publikum:

Disputasen er åpen for alle, men for å følge prøveforelesning og disputas digitalt må du melde deg som publikummer på denne lenken:

https://uiano.zoom.us/meeting/register/u5Isde6sqzMtG9F8xlZb-gQb8ekVuwa-t4cp

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Vi ber online publikum om å ankomme digitalt tidligst ti minutter før oppgitt tid - det vil si til prøveforelesningen 10:05 og disputasen tidligst 11:50. Etter disse klokkeslettene kan du når som helst forlate og komme inn igjen i disputasen. Videre ber vi om at online publikum slår av mikrofon og kamera, og har dette avslått under hele arrangementet. Det gjør du nederst til venstre i bildet når du er i Zoom. Vi anbefaler å velge «Speaker view». Dette velger du oppe til høyre i bildet når du er i Zoom.

Opponent ex auditorio:

Disputasleder inviterer til spørsmål ex auditorio i innledningen i disputasen. Tidsfrist for å stille spørsmål er senest i løpet av pausen mellom opponentene. Den som stiller spørsmål bør ha lest avhandlingen. Kontaktpersonens e-post er tilgjengelig i chat-funksjonen under disputasen, og spørsmål ex auditorio fra online publikum kan sendes til Gunvor Guttormsen på e-post gunvor.guttormsen@uia.no  Ved spørsmål ex auditorio fra salen henvender spørsmålsstiller seg til disputasleder senest i pausen mellom opponentene.