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Guest Editorial

Guest Editorial International Journal of Disclosure and Governance (2010) 7, 284 – 285. doi: 10.1057/jdg.2010.25 This issue of the journal is dedicated to the cur- ting Standards and Their Possible Impact on rent state and future of auditing. In addition to Behavior ’ , Jennifer Burns and John Fogarty a general call for papers, we invited a number of describe the critical role of standards, the proc- eminent practitioners and academic members esses by which they are set, and the bodies and of the profession to contribute. The response agencies involved in setting them. was excellent, so much so that we have an While standards establish the principles for embarrassment of riches – more accepted con- conducting audits, quality depends critically on tributions than we can publish in one issue. As a the countless professional judgments auditors result, we have divided the papers thematically make in the course of an audit. In ‘ A Discussion and plan a second issue in early 2011. of Auditor Judgment as the Critical Component Auditors play a crucial role in the capital mar- in Audit Quality – A Practitioner ’ s Perspec- kets in an ever more challenging environment tive ’ , Phil Wedemeyer also http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png International Journal of Disclosure and Governance Springer Journals

Guest Editorial

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Publisher
Springer Journals
Copyright
Copyright © 2010 by Palgrave Macmillan, a division of Macmillan Publishers Ltd
Subject
Business and Management; Business and Management, general; Accounting/Auditing; Corporate Finance; Corporate Governance
ISSN
1741-3591
eISSN
1746-6539
DOI
10.1057/jdg.2010.25
Publisher site
See Article on Publisher Site

Abstract

International Journal of Disclosure and Governance (2010) 7, 284 – 285. doi: 10.1057/jdg.2010.25 This issue of the journal is dedicated to the cur- ting Standards and Their Possible Impact on rent state and future of auditing. In addition to Behavior ’ , Jennifer Burns and John Fogarty a general call for papers, we invited a number of describe the critical role of standards, the proc- eminent practitioners and academic members esses by which they are set, and the bodies and of the profession to contribute. The response agencies involved in setting them. was excellent, so much so that we have an While standards establish the principles for embarrassment of riches – more accepted con- conducting audits, quality depends critically on tributions than we can publish in one issue. As a the countless professional judgments auditors result, we have divided the papers thematically make in the course of an audit. In ‘ A Discussion and plan a second issue in early 2011. of Auditor Judgment as the Critical Component Auditors play a crucial role in the capital mar- in Audit Quality – A Practitioner ’ s Perspec- kets in an ever more challenging environment tive ’ , Phil Wedemeyer also

Journal

International Journal of Disclosure and Governance – Springer Journals

Published: Nov 12, 2010

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