Curtin University Homepage
  • Library
  • Help
    • Admin

    espace - Curtin’s institutional repository

    JavaScript is disabled for your browser. Some features of this site may not work without it.
    View Item 
    • espace Home
    • espace
    • Curtin Research Publications
    • View Item
    • espace Home
    • espace
    • Curtin Research Publications
    • View Item

    Quality Audit Roles and Skills: Perceptions of Non-Financial Auditors and their Clients

    Access Status
    Fulltext not available
    Authors
    Power, D.
    Terziovski, Mile
    Date
    2007
    Type
    Journal Article
    
    Metadata
    Show full item record
    Citation
    Power, D. and Terziovski, M. 2007. Quality Audit Roles and Skills: Perceptions of Non-Financial Auditors and their Clients. Journal of Operations Management. 25: pp. 126-147.
    Source Title
    Journal of Operations Management
    DOI
    10.1016/j.jom.2006.02.005
    ISSN
    0272-6963
    URI
    http://hdl.handle.net/20.500.11937/6145
    Collection
    • Curtin Research Publications
    Abstract

    A major development in Operations Management over the past two decades has been the use of quality audits to gauge the effectiveness of quality management systems in manufacturing and service organizations. Achieving optimal benefits from nonfinancial audits will, however, require that auditors and their clients obtain a greater understanding of and appreciation for the appropriate roles, responsibilities and skills of the non-financial auditor. This research uses data obtained from surveys of 126 practicing non-financial auditors and 400 non-financial audit clients in Australasia to test two propositions about the roles and requirements of non-financial auditors. The results indicate that non-financial auditors believe they are providing a style of auditing that is strongly focused on developing continuous improvement of client’s quality systems. Non-financial auditors also appear to have a desire to meet what they perceive to be the requirements of certified organizations by emphasizing the importance of continuous improvement focused auditing. However, their clients have the opposite perception believing that they are getting less continuous improvement focused auditing than they would like, and more compliance auditing than they need. The results show that client organizations are, in general, looking for a more balanced approach to non-financial auditing in terms of compliance and continuous improvement. The evidence also suggests that a major constraint identified relates to some fundamental issues of auditor independence. This dilemma created is apparent both in the understanding of what the appropriate role of the auditor is (in both the mind of the client and the auditor), and in the nature of the different roles each plays as a stakeholder in a quality system. # 2006 Elsevier B.V. All rights reserved.

    Related items

    Showing items related by title, author, creator and subject.

    • The process, practice and outcomes of non-financial auditing: Five Australian case studies
      Power, D.; Terziovski, Mile (2005)
      The growth of ISO 9000 quality systems certification has slowed down with many companies opting out from the ongoing certification process. The future role of the non-financial auditor has been questioned, particularly ...
    • Overvalued Equities and Audit Fees: A Research Note
      Habib, A.; Gong, R.; Hossain, Mahmud (2013)
      Purpose – The purpose of this research note is to examine the association between overvalued equities and audit fees in the USA. Design/methodology/approach – The paper employs a standard audit fee regression model ...
    • The impact of Chinese auditors’ values on their ethical decision-making in China
      Fan, Ying Han (2008)
      This study involves a first attempt to identify Chinese auditors’ values and examines their effects on ethical ideologies and ethical judgments and intentions. A survey methodology is used and the survey instrument includes ...
    Advanced search

    Browse

    Communities & CollectionsIssue DateAuthorTitleSubjectDocument TypeThis CollectionIssue DateAuthorTitleSubjectDocument Type

    My Account

    Admin

    Statistics

    Most Popular ItemsStatistics by CountryMost Popular Authors

    Follow Curtin

    • 
    • 
    • 
    • 
    • 

    CRICOS Provider Code: 00301JABN: 99 143 842 569TEQSA: PRV12158

    Copyright | Disclaimer | Privacy statement | Accessibility

    Curtin would like to pay respect to the Aboriginal and Torres Strait Islander members of our community by acknowledging the traditional owners of the land on which the Perth campus is located, the Whadjuk people of the Nyungar Nation; and on our Kalgoorlie campus, the Wongutha people of the North-Eastern Goldfields.