Craig Scarbrough's scientific contributions

Publications (2)

Article
Auditors are now concerned with environmental issues as some transactions may lead to loss contingencies which must be disclosed in financial statements. Reviews accounting principles concerning such contingencies and discusses auditing standards with regard to illegal acts, environmental specialists and reportable conditions. Refers to statements...

Citations

... The literature indicated a general tendency for authors to focus on the following four components of audit methodology: (1) the business risk approach (BRA) to auditing (Bell et al., 1997;Gay, 2002;Gray & Manson, 2005;Knechel, 2007); (2) professional judgement on materiality (Bell et al., 1997;Iskandar, 1996;Messier Jr. et al., 2005); (3) the application of auditing (Chandler, 1997;Humphrey & Moizer, 1990;van Peursem et al., 2005) and accounting standards (Bell, 1992;Collier et al., 1993 August;Munter & Sacasas, 1996;Specht, 1992); and (4) relying on the work of an expert (Colbert & Scarbrough, 1993;Power, 1997). The following sections are structured according to each of these four components. ...