Relevant bibliographies by topics / International Standards on Auditing

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'International Standards on Auditing'

Author: Grafiati
Published: 4 June 2021
Last updated: 26 July 2025

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Journal articles on the topic "International Standards on Auditing"

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Spedding, Linda. "Environmental Auditing and International Standards." Review of European Community and International Environmental Law 3, no. 1 (1994): 14–20. http://dx.doi.org/10.1111/j.1467-9388.1994.tb00148.x.

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Simunic, Dan A., Minlei Ye, and Ping Zhang. "Audit Quality, Auditing Standards, and Legal Regimes: Implications for International Auditing Standards." Journal of International Accounting Research 14, no. 2 (2015): 221–34. http://dx.doi.org/10.2308/jiar-51305.

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ABSTRACT We summarize the analyses detailed in two papers on the relation between audit quality, auditing standards, and legal regimes. We show that optimal auditing standards for a country are a complex function of the legal system in that country. We then discuss the implications for the adoption of international auditing standards.
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Cullinan, Charles P., Christine E. Earley, and Pamela B. Roush. "Multiple Auditing Standards and Standard Setting: Implications for Practice and Education." Current Issues in Auditing 7, no. 1 (2012): C1—C10. http://dx.doi.org/10.2308/ciia-50344.

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SUMMARY We organized a panel discussion on the roles of the multiple auditing standard setters and the implications of these multiple sets of standards for practice and education. The session took place at the American Accounting Association (AAA) Auditing Section Meeting in Savannah, Georgia in January 2012. In this paper, we discuss the roles of the various auditing standards setters (e.g., Auditing Standards Board [ASB], Public Company Accounting Oversight Board [PCAOB], International Auditing and Assurance Standards Board [IAASB]) and how the standards have diverged over time. We then pres
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Лосева and N. Loseva. "International Auditing Standards and Estimation of Auditing Services Quality." Auditor 3, no. 1 (2017): 37–45. http://dx.doi.org/10.12737/24333.

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The article considers the procedure of entering into force and appliance on the territory of the Russian Federation of the international auditing standards, their full list, and auditing quality evaluation criteria in 2017.
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Турищева and Tatyana Turishcheva. "Introduction of International Auditing Standards in Russia." Auditor 1, no. 12 (2015): 12–17. http://dx.doi.org/10.12737/16748.

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Th e article deals with the introduction of international auditing standards in Russian auditing practice, existing
 problems and ways of solving them. It is concluded that the current stage of development of audit in Russia is characterized
 by a further convergence of Russian and international auditing practices, increase of public demand for its improvement.
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Лосева, Н., and N. Loseva. "International auditing standards: new current version." Auditor 5, no. 9 (2019): 31–37. http://dx.doi.org/10.12737/article_5d8893243986d6.49558949.

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Th e article discusses the new current version of the international auditing standards, introduced in early 2019 in Russia, changes, amendments, defi nitions and further directions in the development of ISA.
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Zeff, Stephen A. "International accounting principles and auditing standards." European Accounting Review 2, no. 2 (1993): 403–10. http://dx.doi.org/10.1080/09638189300000037.

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Toy, Alan, and David C. Hay. "Privacy Auditing Standards." AUDITING: A Journal of Practice & Theory 34, no. 3 (2014): 181–99. http://dx.doi.org/10.2308/ajpt-50932.

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SUMMARY Privacy audits are an area of auditing practice that are becoming increasingly relevant to audit firms as well as to regulators such as privacy commissioners. Privacy audit reports can be a resource for consumers and groups representing them. However, there is limited consistency between the standards applied in privacy audits when compared across different auditors and across different jurisdictions. Inconsistency of standards reduces international comparability of privacy audits, thereby lowering their potential value to the entities subject to audit, and to users of the reports. We
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Bekturova, Arman, Nadezhda Zubar, Lyazzat Sembiyeva, Yerzhan Uteuliyev, and Assan Bexultanov. "The role of international auditing standards in the system of countering money laundering." Scientific Herald of Uzhhorod University Series Physics, no. 56 (February 23, 2024): 439–46. http://dx.doi.org/10.54919/physics/56.2024.43heg9.

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Relevance. Countering money laundering is a critical global issue that requires coordinated international efforts. The United Nations and other organisations have developed programs to combat this problem, and International Auditing Standards play a significant role in these efforts. One of the goals of these standards is to prevent the legitimisation of criminal incomes. Purpose. The purpose of the study is to show the role of international auditing standards in the system of countering the laundering of illegally obtained funds. Methodology. The study employs the method of analysis and the h
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Harahap, Devianti, NR Handiani Suciati, Evita Puspitasari, and Sakina Rachmianty. "PENGARUH PELAKSANAAN STANDAR AUDIT BERBASIS INTERNATIONAL STANDARDS ON AUDITING (ISA) TERHADAP KUALITAS AUDIT." Jurnal ASET (Akuntansi Riset) 9, no. 1 (2017): 55. http://dx.doi.org/10.17509/jaset.v9i1.5444.

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Abstract. An effort to improve the quality of auditing in Indonesia is achieved by applying the latest auditing standards, which refer to the International Standards on Auditing (ISA). The purpose of this research is to examine the influence of the implementation of auditing standards based on International Standards on Auditing (ISA) towards audit quality. Independent variables of this research is the effects of the implementation of auditing standards based on International Standards on Auditing (ISA) towards audit quality. The dependent variable of this research is audit quality. The method
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Dissertations / Theses on the topic "International Standards on Auditing"

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Sivertsson, Yulia, and Jenny Thorildsson. "International Standards on Auditing : Internationell standardisering med kulturella hinder?" Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-20210.

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Syfte: International Standards on Auditing (ISA) är ett ramverk för revision som introducerats för att öka revisionskvaliteten globalt. Övergången till ISA ökar kontinuerligt bland världens länder. En bidragande orsak är att EU har antagit övergången i det åttonde bolagsrättsliga direktivet. Trots fördelarna råder ett visst motstånd mot ISA i delar av världen. Med stöd från tidigare litteratur antar vi att detta kan förklaras av kulturella skillnader, medlemskap i EU, skillnader av legalt system och marknadens orientering, samt storlek på ekonomin. Arbetets syfte är att undersöka om dessa fakt
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Hjalmarsson, Andreas, and Jenny Sahlin. "International Standards on Auditing i Sverige : Revisionsberättelsen i ny internationell kostym." Thesis, Umeå universitet, Företagsekonomi, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-56878.

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År 2004, införde Sverige revisionsstandarden RS, Revision i Sverige, vilket grundade sig i det dåvarande ISA (International Standards on Auditing) som gavs ut av det internationella revisorsorganet IFAC, International Federation of Accountants. Från om med den 1 januari 2011 införde Sverige tillämpningen av den internationella revisionsstandarden ISA (International Standards on Auditing) fullt ut. Denna standard innebär en del förändringar som måste införas i revisionen. Vi har i denna studie främst fokuserat på de förändringar som skett i revisionsberättelsen.  Dessa förändringar innebär att
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Albahloul, Mohammad. "Internationalisation of auditing practices and auditing professions : a study of international standards and international accounting firms." Thesis, University of Manchester, 2003. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.488072.

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This thesis is concerned with the role of the international accounting firms in the process of auditing harmonisation both through their activities as individual firms and as agents whose actions enhance the degree of compliance with the International Standards on Auditing (ISAs). A major motivation underlying this research is the aspiration to understand the real potential for successful realization of the objective of worldwide auditing standards. This objective may be facilitated by the internationalisation of supply of auditing services, which suggests that the major international accounti
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Nelje, Alexander, and Lisa Claesson. "Auditing and corruption : The implementation of auditing and auditing standards within SMEs to fight corruption in Zambia." Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-9685.

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Corruption is a worldwide phenomenon that is described by scholars as cancer in society. Although, corruption is comprised of a comprehensive character there are several ways to counteract its consequences, one example would be through the enhancement of auditing. It is therefore interesting to look at what effect mandatory audits have on small and medium-sized enterprises in countries where that not exists. The research questions we have chosen to focus on are what perspective Zambian auditors have on how well suitable mandatory audits and international auditing standards are for Zambian SMEs
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Abdel-Qader, Waleed, University of Western Sydney, College of Law and Business, and School of Accounting. "An evaluation of the International Auditing Standards and their applications to the audit of listed corporations in Jordan." THESIS_CLAB_ACC_AbdelQader_W.xml, 2002. http://handle.uws.edu.au:8081/1959.7/745.

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This thesis found that many criticisms were directed to the International Auditing Standards (ISA). Thus, the ISA needs more interpretations and improvements to be more applicable and suitable for Jordan. The thesis concluded that the external auditors in Jordan are complying with the ISA. From the perceptions of external auditors, shareholders, academics, internal auditors, and financial management an audit expectation gap exists in Jordan. External auditors, shareholders and the ISA are responsible for that gap. Improvements are needed to both auditors' performance and the ISA to bridge the
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Kraftová, Zdeňka. "Spis auditora v praktické aplikaci." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76335.

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This thesis focuses on audit documentation in practice. The main aim of thesis is give the comprehensive requirements list on audit documentation. This include international standard on auditig, the Law on auditors and the Law on accounting. These requirements are describe on praktice example. There is include historici development in the Czech Reublic and in the word.
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Andersson, Mattias, and Annika Persson. "Internation Standards on Auditing : Revisorers upplevelser om revisionskvaliténs förändring efter implementeringen av en ny revisionsstandard." Thesis, Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-23071.

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I början av 2000-talet inträffade flera stora revisionsskandaler i världen vilket ledde till en förtroendekris för revisioner. ISA implementerades som ett svar på 2000-talets revisionsskandaler som uppmärksammats internationellt och syftar till att förbättra revisionens kvalité och likformighet i världen. Syftet med studien är att förstå vilka upplevelser revisorer har om implementeringen av ISA genom att beskriva och analysera revisorernas upplevelser av vilka effekter implementeringen av ISA medfört på revisionskvalitén. Problemformuleringen som studien utgått från är följande: Hur upplever
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Eglund, Amanda, and Anna Gidlund. "The implementation of the clarified International Standards on Auditing : The impact on the audit process in Sweden." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Redovisning och Rättsvetenskap, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-18073.

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On all Swedish audits on fiscal years starting 1st of January 2011 or later, the clarified ISAs should be applied. Before that, the Swedish auditing standards were called RS, which were a direct translation of the elder version of the ISAs but with considerations of Swedish law and Swedish traditions. The EC states that there will be no fundamental changes for the Swedish audits when the clarified ISAs is implemented, and IFAC states that all audits will realize significant changes when the clarified ISAs is implemented. The purpose of this study is therefore to explain how the audit process h
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Tesková, Jana. "Auditorské postupy při ověřování účetní závěrky v praxi." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-16828.

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The goal of this thesis is explanation of audit profession theoretically and practically. It focuses on audit process and its implementation in real audit practice. The thesis explains basic definitions of audit profession, it shows differences between external and internal audit and identifies subjects authorized to carry out audit work and their rights and obligations. It is also devoted to legal framework of audit profession. This thesis contains treatise on International Standards on Auditing (ISA). A great part of this thesis is devoted to audit procedures. Finally it offers transfer of r
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Lebediev, M. K. "Features of implementation of audit for small enterprises." Thesis, Київський національний університет технологій та дизайну, 2019. https://er.knutd.edu.ua/handle/123456789/14065.

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Books on the topic "International Standards on Auditing"

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Arzumanova, Lana, Natal'ya Orlova, Yuliya Caregradskaya, and Ol'ga Sobol'. International Standards on Auditing. INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1303010.

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For graduate students, teachers, postgraduates and law students. The manual can be useful for the preparation of course papers and theses by students in the field of training "Jurisprudence", "State and municipal administration"."
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International Federation of Accountants. International Auditing Practices Committee. International standards on auditing. The Federation., 1991.

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Krommes, Werner. Kommentar International Standards on Auditing. Springer Fachmedien Wiesbaden, 2018. http://dx.doi.org/10.1007/978-3-658-22607-7.

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Suyc, Viktor, and Mariya Vahrushina. International Financial Reporting and Auditing Standards. INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1096411.

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The textbook is the basis for a number of courses taught at the Faculty of Economics of the Lomonosov Moscow State University and at the Financial University under the Government of the Russian Federation. The textbook reflects the main requirements of international standards for both financial reporting and auditing. 
 Meets the requirements of the federal state educational standards of higher education of the latest generation.
 It is intended for undergraduates and postgraduates studying the disciplines "International Audit", "Practice of external and internal audit", "Internation
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International Federation of Accountants. International Auditing Practices Committee. Proposed International Standards on Auditing(ISA's). IFC, 1993.

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Voronina, Larisa. International standards on auditing: theory and practice. INFRA-M Academic Publishing LLC., 2020. http://dx.doi.org/10.12737/1037951.

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The textbook is designed for a detailed study of the system of International standards of auditing (ISA). The illuminated structure of the system of MSA and standards, disassembled terminology and application of standards.
 Considered in detail the content of all ISAS, introduced in territory of the Russian Federation from February 12, 2019. (order of the Ministry of Finance of Russia from 09.01.2019 No. 2H).
 The content of the textbook and generated the results of its study of the professional competencies match the requirements of the Federal state educational standard of higher e
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1946-, Hayes Rick Stephan, ed. Principles of auditing: An introduction to international standards of auditing. 2nd ed. Financial Times Prentice Hall, 2004.

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Ridley, Jeffrey. International quality standards: Implications for internal auditing. Institute of Internal Auditors, Research Foundation, 1996.

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United States. Internal Revenue Service, ed. International quality measurement system (IQMS): Auditing standards. 8th ed. Dept. of the Treasury, Internal Revenue Service, 1997.

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Kazakhstan, Palata auditorov Respubliki. Mezhdunarodnye standarty audita v Kazakhstane: International standards on auditing in Kazakhstan. Raritet, 2001.

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Book chapters on the topic "International Standards on Auditing"

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Campbell, Leslie G. "Transferring Domestic Auditing Standards Overseas." In International Auditing. Palgrave Macmillan UK, 1985. http://dx.doi.org/10.1007/978-1-349-07144-9_11.

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Campbell, Leslie G. "The Need for Auditing Standards." In International Auditing. Palgrave Macmillan UK, 1985. http://dx.doi.org/10.1007/978-1-349-07144-9_2.

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Boolaky, Pran K., Peter Ghattas, Teerooven Soobaroyen, and Oliver Marnet. "International Standards on Auditing (ISAs)." In The Routledge Companion to Accounting in Emerging Economies. Routledge, 2019. http://dx.doi.org/10.4324/9781351128506-14.

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Kim, Unhee, and John F. Falkenbury. "International Standards Organization 14000 Requirements for Auditing." In Environmental and Safety Auditing. CRC Press, 2024. http://dx.doi.org/10.1201/9781003578918-9.

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Krommes, Werner. "Introduction." In Kommentar International Standards on Auditing. Springer Fachmedien Wiesbaden, 2018. http://dx.doi.org/10.1007/978-3-658-22607-7_1.

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Krommes, Werner. "Definitions." In Kommentar International Standards on Auditing. Springer Fachmedien Wiesbaden, 2018. http://dx.doi.org/10.1007/978-3-658-22607-7_2.

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Krommes, Werner. "Requirements and Applications." In Kommentar International Standards on Auditing. Springer Fachmedien Wiesbaden, 2018. http://dx.doi.org/10.1007/978-3-658-22607-7_3.

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Lessambo, Felix I. "The International Auditing and Assurance Standards Board." In Auditing, Assurance Services, and Forensics. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-90521-1_3.

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Grasses, Gisbert. "International Standards on Auditing als Instrument der Harmonisierung der Prüfungsgrundsätze." In Internationalisierung der Abschlussprüfung. Deutscher Universitätsverlag, 2000. http://dx.doi.org/10.1007/978-3-322-95341-4_5.

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Logvinova, Tamara I., Elena Yu Dyachenko, Natalia A. Gorlova, Maria N. Tatarinova, and Ludmila I. Fedulova. "Auditing the Settlements of Loan Liabilities in Accordance with International Standards: Methodological Approach." In The Challenge of Sustainability in Agricultural Systems. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-72110-7_37.

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Conference papers on the topic "International Standards on Auditing"

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Gritsch, Christoph, Michael Haschberger, and Philipp Rosenberger. "Catalog for IT Project Management Auditing." In 2024 IEEE 24th International Symposium on Computational Intelligence and Informatics (CINTI). IEEE, 2024. https://doi.org/10.1109/cinti63048.2024.10830858.

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Pattedar, Nischal V., Chunduri Yoshitha, Jayarama Krishna A., G. Vishwa Prakashini, Ullas S., and Vineetha K.V. "Search Engine Optimization (SEO) Auditing Tool." In 2024 8th International Conference on Computational System and Information Technology for Sustainable Solutions (CSITSS). IEEE, 2024. https://doi.org/10.1109/csitss64042.2024.10816778.

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Katsarski, Nikolay. "THE ROLE OF SOCIETY IN ENVIRONMENTAL AUDITING." In 24th SGEM International Multidisciplinary Scientific GeoConference 2024. STEF92 Technology, 2024. https://doi.org/10.5593/sgem2024/5.1/s21.84.

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In the goal of environmental sustainability, society's essential role in conducting environmental audits emerges as critical. This abstract investigates the multiple significance of society involvement while reading environmental audits. To begin, societal scrutiny serves as a powerful force for accountability, ensuring that stakeholders are held accountable for environmental deterioration. Concurrently, by looking into audit reports, society obtains essential insights into environmental concerns, cultivating a collective awareness of sustainable practices. Furthermore, societal engagement act
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Trencheva, Miglena. "INTERNATIONAL AUDITING STANDARDS AND BANKING STABILITY." In 14th annual International Conference of Education, Research and Innovation. IATED, 2021. http://dx.doi.org/10.21125/iceri.2021.0515.

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Shpakova, Irina Vladimirovna. "Development of the internal standard "Methods of audit and control of operations of inventories"." In Сollection of articles, chair Tatiana Petrovna Krivetskaia. Publishing house Sreda, 2018. http://dx.doi.org/10.31483/r-11203.

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The development of a market economy in the Russian Federation is inextricably linked with the transformation of Russian auditing standards into international standards for auditing. At the same time, the issue of elaboration of internal standards for audit and control of inventories becomes especially topical. It will disclose requirements to the methodology for auditing and controlling the stock of production, improve the quality of inspections and reduce the risks of professional auditing.
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Robinson, Guy G. "Internal Auditing - More Than Compliance." In NCSL International Workshop & Symposium. NCSL International, 2015. http://dx.doi.org/10.51843/wsproceedings.2015.28.

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A well-developed and executed internal audit program is flexible and allows for assessment of an organization’s compliance to multiple international standards on a continuous basis, not just during the process of initial assessment or renewal by external accreditation or registration bodies. A robust internal audit program with trained and experienced Quality Engineers is a scalable process and can pay significant dividends to a calibration/test organization by doing more than just meeting the internal audit requirements of external accrediting bodies.
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Gasmalla Mohamed Ibrahim, Aya. "COMPLEXITIES OF INTERNAL AUDITING IN THE MULTINATIONAL COMPANIES (A cases study of multinational companies 2023)." In I. International Sharjah Conference of Humanities and Social Sciences. Rimar Academy, 2024. https://doi.org/10.47832/sharjahconf1-13.

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This paper aims at explaining problems facing internal audit in multinational companies, which play a significant role in the global economy, as well as its impact on achieving international and local compliance, and how to address these difficulties. It also explores how internal auditing can apply its systematic control standards to support sound decision-making, which helps these companies with governance, continuity, and achieving their strategic goals. The researchers relied on the descriptive-analytical method, using a questionnaire as a tool to build an objective database that included
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Alhendi, Eyad. "A COMPARATIVE ANALYSIS OF THE INTERNATIONAL STANDARDS FOR THE PROFESSIONAL PRACTICE OF INTERNAL AUDITING AND THE GLOBAL INTERNAL AUDIT STANDARDS (GIAS)." In ICBEL Lisbon 2025 – International Conference on Business, Economics & Law, 08-09 June. Global Research & Development Services Publishing, 2025. https://doi.org/10.20319/icssh.2025.151152.

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In January 2024, the Institute of Internal Auditors (IIA) issued the Global Internal Audit Standards (the Standards) with implementation required by January 9, 2025. These standards represent a significant update from the 2017 version (the International Standards for the Professional Practice of Internal Auditing ), introducing several key changes to enhance the internal audit profession (IIA, 2025). This paper focuses on explaining the critical updates on the new global internal audit standards (GIAS).These standards are related to many areas such as, standards structure, internal audit funct
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Lapitkaia, Liudmila. "Risk based approach in auditing financial statements." In International Scientific Conference on Accounting ISCA 2023. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/isca2023.28.

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The purpose of this article is to analyze the provisions of International Standards on Auditing, disclosure of the practice of auditing financial statements, for studying risk-based audit. The author examines various approaches to the audit of financial statements, analyzes and classifies various types of risks that need to be taken into account when conducting an audit. In conclusion, the author formulates proposals for conducting an audit, taking into account the risk-based approach. For the practical application of the risk-based approach in the audit, the author has elaborated an auditor's
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Suzuki, Daisuke, and Junpei Yamada. "Accounting Fraud and Accounting Standards: The Case of Toshiba's Fraudulent Accounting." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.44.

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Reports on the topic "International Standards on Auditing"

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Winters, Matthew, and Sandra Peters. Comment Letter to the IAASB on Fraud Auditing Standard. CFA Institute, 2024. http://dx.doi.org/10.56227/24.2.8.

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Kellenberg, Derek, and Arik Levinson. Misreporting Trade: Tariff Evasion, Corruption, and Auditing Standards. National Bureau of Economic Research, 2016. http://dx.doi.org/10.3386/w22593.

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McKinley, Catherine, Prem Sylvester, Benjamin Faveri, et al. Recommendations for a Global AI Auditing Framework: Summary of Standards and Features. Edited by Saiph Savage, Mona Sloam, Luis Adrián Castro-Quiroa, et al. International Panel on the Information Environment (IPIE), 2024. https://doi.org/10.61452/guyx7442.

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This Summary for Policymakers provides a high-level précis of the Synthesis Report Towards A Global AI Auditing Framework: Assessment and Recommendations. The growing integration of artificial intelligence (AI) into critical sectors of society, from healthcare to education, has the potential to support widespread social transformation and progress. However, AI systems also have the power to perpetuate biases, deepen inequalities, and cause environmental harm. Accurately evaluating the risks and benefits of an AI system requires a careful audit. Current approaches to auditing, however, rarely i
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Faveri, Benjamin, Maureen Johnson-León, Prem Sylvester, et al. Towards A Global AI Auditing Framework: Assessment and Recommendations. Edited by Luis Adrián Castro-Quiroa, Eloísa Gacía-Canseco, Joan Hassan, et al. International Panel on the Information Environment (IPIE), 2025. https://doi.org/10.61452/zwed1485.

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A high-level précis of the Synthesis Report can be found in the Summary for Policymakers Recommendations for a Global AI Auditing Framework: Summary of Standards and Features. The growing integration of artificial intelligence (AI) into critical sectors of society, from healthcare to education, has the potential to support widespread social transformation and progress. However, AI systems also have the power to perpetuate biases, deepen inequalities, and cause environmental harm. Accurately evaluating the risks and benefits of an AI system requires a careful audit. Current approaches to auditi
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Vadelund, Eric A. Proceedings of conference on international standards. National Bureau of Standards, 1985. http://dx.doi.org/10.6028/nbs.ir.85-3228.

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Peters, Sandra, and Matthew Winters. PCAOB Rulemaking Docket Matter No. 051. CFA Institute, 2023. http://dx.doi.org/10.56227/23.2.2.

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CFA Institute responds to the PCAOB Rulemaking Docket Matter No. 051: Amendments to PCAOB Auditing Standards Related to a Company’s Noncompliance with Laws and Regulations – And Other Related Amendments, PCAOB Release no.2023-003
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Clougherty, Joseph, and Michal Grajek. International Standards and International Trade: Empirical Evidence from ISO 9000 Diffusion. National Bureau of Economic Research, 2012. http://dx.doi.org/10.3386/w18132.

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Krueger, Alan. Observations on International Labor Standards and Trade. National Bureau of Economic Research, 1996. http://dx.doi.org/10.3386/w5632.

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Carver, Gary P., and Howard M. Bloom. Multi-enterprise concurrent engineering through international standards. National Institute of Standards and Technology, 1991. http://dx.doi.org/10.6028/nist.ir.4708.

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Jensen, Richard, and Marie Thursby. Patent Races, Product Standards, and International Competition. National Bureau of Economic Research, 1991. http://dx.doi.org/10.3386/w3870.

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