Auditing Reimagined

Navigating Stakeholder Expectations

Yusuf M. Sidani, Tarek El Masri, Abdeljalil Ghanem (Autoren)

Buch | Softcover

144 Seiten

2025
Emerald Publishing Limited (Verlag)
978-1-83708-667-2 (ISBN)

Artikel merken

The auditing profession stands at a crossroads. The gap between auditors' responsibilities as defined by professional standards and stakeholder expectations has never been wider. This disconnect has fuelled scepticism, eroded public trust, and intensified debates over the role of auditors in detecting fraud, preventing corporate failures, and providing assurance on non-financial disclosures. Auditing Reimagined: Navigating Stakeholder Expectations critically examines the root causes of this growing divide. From the perception of auditors as a self-interested profession, to the expansion of non-audit consultancy services and failures in communication, the authors explore the structural and systemic factors contributing to stakeholder dissatisfaction. It also considers how technological advancements, evolving regulatory landscapes, and increasing demands for environmental, social, and governance (ESG) assurance are reshaping the profession.

Through a rigorous analysis of these challenges and opportunities, Auditing Reimagined offers a compelling vision for the future of auditing—one that is more responsive, transparent, and aligned with the expectations of an evolving business environment. Educational institutions and professional bodies will find this work most useful as they reimagine audit training, equipping future auditors not only with technical expertise but also with the critical thinking skills necessary to navigate complex stakeholder demands.

Yusuf M. Sidani (PhD - CPA) is Professor of Leadership and Business Ethics at the Suliman S. Olayan School of Business, American University of Beirut (AUB), and is currently the dean at the school. Tarek El Masri (PhD from John Molson School of Business, Concordia University; Montreal, Canada) is a Certified Internal Auditor and member of the Beta Gamma Sigma academic honor society. Abdeljalil Ghanem, PhD is a Senior Lecturer in Accounting at the Olayan School of Business (AUB), and has published research papers on valuation, banking regulation, corporate governance, and tax evasion.

Chapter 1. The evolution and challenges of the auditing profession

Chapter 2. What stakeholders want: Understanding the audit expectations gap

Chapter 3. Auditing: From professionalization to commercialization

Chapter 4. Institutional inertia and institutional entrepreneurship in auditing

Chapter 5. Bridging the gap: Reimagining auditing for the future

Erscheinungsdatum	16.07.2025
Verlagsort	Bingley
Sprache	englisch
Maße	138 x 216 mm
Gewicht	187 g
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Unternehmensführung / Management
ISBN-10	1-83708-667-2 / 1837086672
ISBN-13	978-1-83708-667-2 / 9781837086672
Zustand	Neuware