Proceedings of the International Scientific Conference "Far East Con" (ISCFEC 2018)

Justification of the Institutional Approach to Audit

Authors
G. Chekavinskaya
Corresponding Author
G. Chekavinskaya
Available Online January 2019.
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/).

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Volume Title
Proceedings of the International Scientific Conference "Far East Con" (ISCFEC 2018)
Series
Advances in Economics, Business and Management Research
Publication Date
January 2019
ISBN
10.2991/iscfec-18.2019.258
ISSN
2352-5428
DOI
10.2991/iscfec-18.2019.258How to use a DOI?
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  -