Justification of the Institutional Approach to Audit
- DOI
- 10.2991/iscfec-18.2019.258How to use a DOI?
- Keywords
- audit; institutional approach; institutional paradigm of audit; evolution of the research of auditing; auditing problems; new institutional theory of auditing.
- Abstract
The article deals with the analysis of the possibility and necessity of using new approaches in accounting and auditing in Russia, one of which is the institutional approach, which should be used as a form and method of audit research. Within the framework of the development of the theory of the research method, the category "approach to research" is analyzed on the basis of the substantiation of the special role of the aspect approach along with the system and conceptual one. The evolution of audit studies based on the institutional theory based on the works of foreign authors from the United States, Great Britain, Australia, France, Canada, Germany and Ukraine is analyzed. The audit problems and the crisis situation in the audit activity of the Russian Federation, which justify the need for the development of a new institutional theory of audit, are identified.
- Copyright
- © 2019, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - G. Chekavinskaya PY - 2019/01 DA - 2019/01 TI - Justification of the Institutional Approach to Audit BT - Proceedings of the International Scientific Conference "Far East Con" (ISCFEC 2018) PB - Atlantis Press SP - 1138 EP - 1142 SN - 2352-5428 UR - https://doi.org/10.2991/iscfec-18.2019.258 DO - 10.2991/iscfec-18.2019.258 ID - Chekavinskaya2019/01 ER -