To an archeology of auditing and assurance: Historical and theoretical sources
DOI:
https://doi.org/10.17533/udea.rc.332819Keywords:
auditing, assurance, history of auditing, theories of auditing, legitimizationAbstract
Assurance appears in a context of changes in accounting and auditing. It also emerges at the loss of legitimacy in both, the profession and the exercise of assessment of the financial information. Therefore, it is important to question: How is the historical evolution of auditing and what are the theoretical arguments used for explaining its function and transformation? The aim of this article is to understand and systematize the historical evolution and some of the theoretical sources about the role of auditing and assurance. By taking the archeological method up suggested by Foucault (1997), this paper systematizes the historical evolution of auditing, integrates and assesses the most representative theoretical sources about its function. The above, for outlining some of the possibility conditions, driving its transformation and expansion to fields like the social and environmental auditing, and the assurance.
Downloads
References
AccountAbility & KPMG Sustainability. (2005). Assurance Standards Briefing: AA1000 Assurance Standard & ISAE3000. Recuperado el 20 de agosto de 2014, de http://www.accountability.org/images/content/1/9/193/Assurance%20Standards%20Briefing.pdf
AccountAbility. (2008). Norma de Aseguramiento de Sostenibilidad AA1000 AS (2008). Recuperado el 26 de marzo de 2014, de http://www.accountability.org/images/content/3/5/357.pdf
American Accounting Association [AAA]. (1972). Report of the Committee on Basic Auditing Concepts. The Accounting Review, 47, pp. 15-74.
American Accounting Association [AAA]. (1973). ASOBAC: An Statementof Basic Auditing Concepts. Sarasota, FL: American Accounting Association.
Ariza, D. (1996). Una aproximación a la naturaleza de la contabilidad. Lúmina, 1, pp. 2-16.
Barton, H., & Brude, N. (1995). A Guide to Local Environmental Auditing. New York: Earthscan.
Basu, S. K. (2009). Fundamentals of Auditing (primera ed.). New Delhi: Pearson.
Beattie, V., Goodacre, A., & Fearnley, S. (2003). And then there were four: A study of UK audit market concentration-causes, consequences and the scope for market adjustment. Journal of Financial Regulation and Compliance, 11(3), pp. 250-265.
Carroll, A., & Beiler, G. (1975). Landmarks in the Evolution of the Social Audit. The Academy of Management Journal, 18(3), pp. 589-599.
Castro-Gómez, S. (2010). Historia de la Gubernamentalidad. Razón de Estado, liberalismo y neoliberalismo en Michel Foucault. Bogotá: Siglo de Hombres Editores.
Consejo Técnico de la Contaduría Pública [CTCP]. (2008). Ejercicio profesional de la Revisoría Fiscal. Orientación profesional. Bogotá.
Darnall, N., Seol, I., & Sarkis, J. (2009). Perceived stakeholder influences and organizations’ use of environmental audits. Accounting, Organizations and Society, 34(2), pp. 170-187.
De Moor, P., & De Beelde, I. (2005). Environmental Auditing and the Role of the Accountancy Profession: A literature review. Environmental Management, 36(2), pp. 205-219.
Deegan, C. (2002). The legitimising effect of social and environmental disclosures - a theoretical foundation. Accounting, Auditing & Accountability Journal, 15(3), pp. 282-311.
Dixon, R., Mousa, G., & Woodhead, A. (2004). The necessary characteristics of environmental auditors: a review of the contribution of the financial auditing profession. Accounting Forum, 28(2), pp. 119-138.
Dowling, J., & Pfeffer, J. (1975). Organizational Legitimacy: Social Values and Organizational Behavior. The Pacific Sociological Review, 18(1), pp. 122-136.
Eisenhardt, K. (1989). Agency Theory: An assessment an review. The Academy of Management Review, 14(1), pp. 57-74.
Fédération des Experts Comptables Européens [FEE]. (2003). Principles of Assurance: Fundamental Theoretical Issues with Respect to Assurance in Assurance Engagements. Recuperado el 19 de agosto de 2014, de http://www.fee.be/images/publications/auditing/IP_Principles_of_Assurance_Engagements_0304_Full2112005181116.pdf
Forética. (2009). Diálogo con los grupos de interés. Recuperado el 1 de noviembre de 2014, de http://www.foretica.org/biblioteca/cuadernos-foretica/doc_download/23-14-dialogocon-los-grupos-de-interes?lang=es.
Foucault, M. (1977). La Arqueología del saber (Cuarta ed.). Madrid: Siglo XXI Editores.
Foucault, M. (1996). El orden del discurso. Buenos Aires: Siglo XXI Editores.
Franco, R. (2001). Evolución histórica del control. Revista Legis del Contador, pp. 185-222.
Franco, R. (enero - junio de 2011). Una reformulación del concepto de control. Libre Empresa, 8(1), pp. 31-72.
Freeman, E. (1984). Strategic Management: A Stakeholder Approach.
Freeman, E., & McVea, J. (2001). A Stakeholder Approach to Strategic Management. Darden Business School Working Paper No. 01-02. Recuperado el 19 de julio de 2014, de http://papers.ssrn.com/paper.taf?abstract_id=263511
García Benau, M., & Humphrey, C. (1995). La Auditoría y el fraude: Consideraciones internacionales. Revista Española de Financiación y Contabilidad, 24, pp. 697-725.
Gironella, E. (1978). La Auditoría independiente en los Estados Unidos: Evolución de sus objetivos y técnicas. Revista Española de Financiación y Contabilidad, 26, pp. 155-182.
Global Reporting Initiative [GRI]. (2013). The external assurance of sustainability reporting. Recuperado el 28 de enero de 2015, de https://www.globalreporting.org/resourcelibrary/GRI-Assurance.pdf
Gómez, M. (2010). Interés público y ejercicio de la Contaduría Pública: Miradas al contexto internacional y aprendizaje para la profesión en Colombia. Revista Unimar, 54, pp. 77-91.
Gómez, M. (2011). Pensando los fundamentos de la contabilidad como disciplina académica. Lúmina, 12, pp. 120-150.
Gómez, M. (2016). NIIF y MIPYMES: Retos de la contabilidad para el contexto y la productividad. Cuadernos de Administración, 29(53), pp. 49-76.
Gray, R. (2000). Current developments and trends in Social and Environmental Auditing Reporting and Attestation: A review and comment. International Journal of Auditing, 4, pp. 247-268.
Gray, R., & Bebbington, J. (2006). Contabilidad y Auditoría Ambiental (Segunda ed.). (S. Mantilla, Trad.) Bogotá: Ecoe ediciones Ltda.
Gray, R., Owen, D., & Adams, C. (2010). Some Theory for Social Accounting?: A review essay and a tentative pedagogic exploration of categorisation of theorisations around social accounting. En M. Freedman, & B. Jaggi (Edits.), Sustainability, Environmental Performance and Disclosures (Vol. IV, págs. 1-54). Emerald Group Publishing Limited.
Green, S., & Welsh, A. (1988). Cybernetics and Dependence: Reframing the Control Concept. Academy Management Review, 13(2), pp. 287-301.
Hillary, R. (1998). Environmental Auditing: Concepts, methods and developments. International Journal of Auditing(2), pp. 71-85.
Holm, C., & Zaman, M. (2012). Regulating audit quality: Restoring trust and legitimacy. Accounting Forum, 36(1), pp. 51-61.
Hopwood, A. (1987). The archaeology of accountig systems. Accounting, Organizations and Society, 12(3), pp. 207-234.
Institute of Chartered Accountants in England and Wales [ICAEW]. (2008). Stakeholder expectations of audit. Recuperado el 2 de noviembre de 2014, de https://www.icaew.com/~/media/Files/Technical/Audit-and-assurance/audit-quality/audit-quality-forumevolution/evolution-stakeholder-expectations-of-an-audit.pdf
International Auditing and Assurance Standards Board [IAASB]. (2003). Explanatory Memorandum. Recuperado el 20 de agosto de 2014, de http://www.ifac.org/sites/default/files/meetings/files/0255.pdf.
International Auditing and Assurance Standards Board [IAASB]. (2013a). Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements (Vol. I). New York: IFAC.
International Auditing and Assurance Standards Board [IAASB]. (2013b). Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements (Vol. II). New York: IFAC.
International Federation of Accountants [IFAC]. (2002). The Determination and Communication of Levels of Assurance other than High. Recuperado el 08 de abril de 2015, de http://www.estig.ipbeja.pt/~ombr/biblioteca/links%20a%20criar/IAASB-Study_1.doc 08-04-2015
International Federation of Accountants [IFAC]. (2011). Manual de Pronunciamientos Internacionales de Contabilidad del Sector Público (Vol. 1). New York: IFAC.
International Federation of Accountants [IFAC]. (2014). About IAASB. Recuperado el 1 de octubre de 2014, de https://www.ifac.org/es/auditing-assurance/about-iaasb
Ioannou, I., & Serafeim, G. (2017). The Consequences of Mandatory Corporate Sustainability Reporting. Harvard Business School Research Working Paper No. 11-100.
Jensen, M., & Meckling, W. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3(4), pp. 305-360.
Jeppesen, K., & Liempd, V. D. (2015). El valor razonable y la conexión perdida entre la contabilidad y auditoría. Revista Científica General José María Córdova, 13(16), pp. 135-171.
Kreps, T. (1940). Measurement of the Social Performance of Business. Monograph N° 7 An Investigation of Concentration of Economic Power for the Temporary National Economic Committee. Washington: United States Government Printing Office.
Kuhn, T. (1988). La estructura de las revoluciones científicas. Buenos Aires: Fondo de Cultura Económica.
Lee, T.-H., & Ali, A. M. (2008). The evolution of auditing: An analysis of the historical development. Journal of Modern Accounting and Auditing, 4(12), pp. 1-8.
Macve, R., & Hoskin, K. (1994). Writing, examining, disciplining: the genesis of accounting’s modern power. En A. Hopwood, & P. Miller (Edits.), Accounting as social and institutional practice (págs. 67-97). Cambridge: Cambridge University Press.
Maltby, J. (1998). UK joint stock companies legislation 1844-1900: accounting publicity and “mercantile caution”. Accounting History, 3(1), pp. 9-32.
Matthews, D. (2006). A History of Auditing: The Changing Audit Process in Britain from the nineteenth century to the present day. Abingdon: Taylor & Francis Group Ltd.
Mautz, R., & Sharaf, H. (1961). The Philosophy of Auditing. Sarasota, FL: American Accounting Association.
Miller, P., & O’Leary, T. (2009). La contabilidad y la construcción de la persona gobernable. En M. Gómez-Villegas, & C. Ospina (Edits.), Avances interdisciplinarios para una comprensión crítica de la contabilidad.Textos paradigmáticos de las corrientes heterodoxas (pp. 127-169). Colombia: Escuela de Administración y Contaduría Pública, Universidad Nacional de Colombia; Departamento de Ciencias Contables, Universidad de Antioquia.
O’Donovan, G. (2000). Legitimacy theory as an explanation for corporate environmental disclosures. Tesis doctoral, Victoria University of Technology, Facultad de Negocios y Derecho, Melbourne. Obtenido de http://vuir.vu.edu.au/id/eprint/15372
Ostrom, E. (2015). Comprender la diversidad institucional. México: Fondo de Cultura Económica.
Oxford University Press. (2017). Oxford English Dictionary. Oxford: Oxford University Press.
Parmar, B., Freeman, E., Harrison, J., Wicks, A., Purnell, L., & de Colle, S. (2010). Stakeholder Theory: The State of the Art. The Academy of Management Annals, 4(1), pp. 403-445.
Power, M. (1996). Making things auditable. Accounting, Organizations and Society, 21(2-3), pp. 289-315.
Power, M. (1997). Expertise and the construction of relevance: Accountants and Environmental Audit. Accounting, Organizations and Society, 22(2), pp. 123-146.
Power, M. (2000). The Audit Society – Second Thoghts. International Journal of Auditing, 4, pp. 111-119.
Power, M. (2003). Auditing and the production of legitimacy. Accounting, Organizations and Society, 28(4), pp. 379-394.
Real Academia Española. (2014). Diccionario de la lengua española (23 ed.). Madrid: España. Shapiro, S. (2005). Agency Theory. Annual Review of Sociology, 31, pp. 263-284.
Shocker, A., & Sethi, P. (1973). An approach to incorporating societal preferences in developing corporate action strategies. California Management Review, 15(4), pp. 97-105.
Sikka, P. (2009). Financial crisis and the silence of the auditors. Accounting, Organizations and Society, 34, 6-7, 34(6-7), pp. 868-873.
Staubus, G. (1961). A theory of accounting to investors. Berkeley: University of California Press.
Sterling, R. (1967). A Statement of Basic Accounting Theory: A Review Article. Journal of Accounting Research, pp. 95-112.
Suchman, M. (1995). Managing Legitimacy: Strategic and Institutional Approaches. Academy of Management Review, 20(3), pp. 571–610.
Sunder, S. (2003). La estructura de la contabilidad y la auditoría: un replanteamiento. Innovar. Revista de Ciencias Administrativas y Sociales(22), pp. 85-96.
Sunder, S. (2005). Teoría de la Contabilidad y el Control. Bogotá: Universidad Nacional de Colombia.
Thompson, D., & Wilson, M. (1994). Environmental Auditing: Theory and Applications. Environmental Management, 18(4), pp. 605-615.
Tua, J. (1990). Algunas implicaciones del paradigma de utilidad en la disciplina contable. Contaduría Universidad de Antioquia(16), pp.17-48.
Tua, J. (1991). La investigación empírica en contabilidad. La hipótesis de eficiencia del mercado. (I. d. Hacienda, Ed.) Madrid.
Watts, R., & Zimmerman, J. (1983). Agency Problems, Auditing, and the Theory of the Firm: Some Evidence. Journal of Law and Economics, 26(3), pp. 613-633.
Watts, R., & Zuo, L. (2016). Understanding practice and institutions: A historical perspective. Accounting horizons, 30(3), pp. 409-423.
Weber, M. (1944). Economia y Sociedad. Esbizo de sociologia comprensiva. (J. Medina, J. Roura, E. García, E. Ímaz, & J. Ferrater, Trads.) Bogota: Fondo de Cultura Económica.
Williams, P. (2006). Accounting for Economic Reality: Whose Reality, Which Justice? Accounting and the public interest, 6, pp. 37-44.
Williams, P., & Ravenscroft, S. (2015). Rethinking decision usefulness. Contemporary Accounting Research, 32(2), pp. 763-788.
Zeff, S. (2003a). How the U.S. Accounting Profession got where it is today: Part I. Accounting Horizons, 17(3), pp.189-205.
Zeff, S. (2003b). How the U.S. Accounting Profession got where it is today: Part II. Accounting Horizons, 17(4), pp. 267-286.
Downloads
Published
How to Cite
Issue
Section
License
Author’s copyright of the articles is transferred to the University of Antioquia to have abstracts and full texts available in databases that disseminate each issue’s contents. However, the authors may disseminate their work published in the Journal through their personal pages and institutional repositories.
