The recent audit failures which have rocked financial markets worldwide have accentuated the need for a better understanding of the link between risk, control and audit quality; as well as emphasising the need to open the "black box" of the ways auditing firms actually function. Reflecting these imperatives, Auditing Teams unravels the organizational and management issues in audit firms that are key to achieving effectiveness in service provision. Specifically, this key research reflects upon the relevance and dynamics of auditing teams and their impact on auditing quality, and specifically responding to the recent claim from regulators which highlights auditing team characteristics as the source of wide variations in quality. By leveraging different perspectives - auditing, management accounting, organization and psychology - to investigate auditing teams and basing on evidence collected from the professional world, this book will provide a unique insight into the role of auditing teams on audit quality. It will be of great interest to scholars and advanced students in auditing, as well as to practitioners and regulators in the field.

The recent audit failures which have rocked financial markets worldwide have accentuated the need for a better understanding of the link between risk, control and audit quality; as well as emphasising the need to open the "black box" of the ways auditing firms actually function. Reflecting these imperatives, Auditing Teams unravels the organizational and management issues in audit firms that are key to achieving effectiveness in service provision. Specifically, this key research reflects upon the relevance and dynamics of auditing teams and their impact on auditing quality, and specifically responding to the recent claim from regulators which highlights auditing team characteristics as the source of wide variations in quality. By leveraging different perspectives - auditing, management accounting, organization and psychology - to investigate auditing teams and basing on evidence collected from the professional world, this book will provide a unique insight into the role of auditing teams on audit quality. It will be of great interest to scholars and advanced students in auditing, as well as to practitioners and regulators in the field.

Shows how accounting information and control mechanisms are used in decision-making, planning and control at an inter-organizational level and how accounting tools and techniques may support the development and management of external relationships with strategic partners.
In "global companies" the use of management control mechanisms has increasingly become decentralised from the management accounting department, this book covers these issues. In all functional areas (marketing, operations, human resources, etc.), those who are expected to be able to analyse and interpret accounting information collected from external partners, have to exercise cost control to ensure that profit targets are achieved and understand.
to understand the nature of collaborative partnerships and illustrate the variables that explain the choice of different control modes in the various contexts of cooperation;
to describe the characteristics of management accounting mechanisms for cross-boundary settings, such as collaborative programmes and budgets, inter-firm performance measurement systems and inter-organisational cost management techniques;
to describe empirical evidence on control choices, management accounting practices and on management accountants roles in collaborative relationships;
to present a framework of control patterns and specific Accounting Information Network (AIN) configurations that provide some novel theoretical insights on inter-organisational accounting and control and some guidance to practitioners operating in inter-firm collaborative settings."