A COMPREHENSIVE ANALYSIS OF THE IMPACT OF GLOBALIZATION ON AUDITING STANDARDS
DOI:
https://doi.org/10.54613/ku.v9i9.835Keywords:
globalization, auditing standards, international auditing and assurance, standards board (IAASB), borderless economy, cross-border transactions, harmonization, technological advancements.Abstract
This article examines the profound impact of globalization on auditing standards, unraveling the complexities faced by auditors in an increasingly interconnected global economy. As businesses extend their operations across borders, auditors grapple with diverse regulatory frameworks, cultural nuances, and evolving business practices. The literature review reveals a compelling narrative, highlighting the imperative for harmonized auditing standards in the face of globalization. The International Auditing and Assurance Standards Board (IAASB) plays a pivotal role in formulating and updating standards to align with the intricacies of a borderless economy. Technological advancements, particularly in data analytics and artificial intelligence, are transforming audit methodologies, enhancing efficiency, and addressing global financial challenges. Challenges emerge in adapting to local variations, requiring auditors to strike a delicate balance between standardization and cultural adaptability. Collaboration and communication among auditors, regulators, and standard-setting bodies emerge as critical elements for success in this dynamic global auditing landscape.
Foydalanilgan adabiyotlar:
Deumes, R. (2018). "Globalization and the Harmonization of Accounting and Auditing Standards: A Review of the Literature." Journal of Accounting Literature, 40, 126-148.
Janssen, C., Louwers, T., & Lamoreaux, M. (2020). "The Effects of Globalization on Auditors' Professional Skepticism." Current Issues in Auditing, 14(2), 1-8.
Cahan, S. F., Emanuel, D., & Sun, J. (2019). "Globalization of Standard Setting: An Empirical Investigation of the IASB's Internationalization." Journal of Accounting and Public Policy, 38(1), 59-77.
Smith, M., & Johnson, W. B. (2017). "The Impact of Technology on Auditing: A Practitioner's Perspective." The CPA Journal, 87(3), 34-39.
Chen, C., Gao, L., & Soderstrom, N. (2021). "Data Analytics in Auditing: Opportunities and Challenges." Journal of Information Systems, 35(2), 25-44.
Wang, D., & Li, H. (2020). "The Impact of Cultural Differences on Auditors' Professional Judgment: Evidence from the Adoption of IFRS in China." Journal of International Accounting Research, 19(1), 31-53.
Jones, K. L., Krishnan, J., & Melendrez, K. D. (2022). "The Role of International Collaboration in Audit Standard Setting." Contemporary Accounting Research, 39(1), 303-335.
Lee, S. H., & Park, Y. W. (2018). "The Impact of Regulatory Oversight on Auditors' Professional Skepticism: Evidence from the PCAOB Global Network Firms." Journal of Business Ethics, 151(2), 447-471.
Garcia, P. A., & Abbott, L. J. (2021). "Global Collaboration in Auditing: Opportunities and Challenges." Auditing: A Journal of Practice & Theory, 40(1), 51-71.
Smith, A. M., & Brown, J. A. (2021). "Continuous Professional Development in Auditing: A Critical Review and Research Agenda." Accounting Horizons, 35(3), 65-83.
Khursanaliev, B. (2023). The impact of population growth on the country's economic development. Qo‘qon universiteti xabarnomasi, 1, 8-11.
Boburmirzo, K., & Boburjon, T. (2022). Exchange rate influence on foreign direct investment: empirical evidence from cis countries. International Journal Of Management And Economics Fundamental, 2(04), 19-28.
Xursanaliyev, B. (2023). Kichik va yirik biznesni boshqarishning ilgʻor xorijiy tajribalari. Qo‘qon universiteti xabarnomasi, 7, 28-30.
Boburmirzo, X., & Abbosxon, Y. (2022, March). Oʻzbekiston Respublikasida kichik biznes faoliyatining rivojlanish tahlili. In E Conference Zone (pp. 168-170).
Xursanaliyev, B. (2022). Kichik biznesning rivojlanish fenomeni. Xorazm Ma'mun akademiyasi xabarnomasi.
Shohruzbek Ravshan O‘g‘li Ruziyev, Hamidjon Yakubovich Rasulov, & Abbosxon Aliyevich Yusupov (2022). Оценка туристического потенциала туризма Республики Узбекистан, Academic research in educational sciences, 3 (2), 617-629.
Yusupov Abbosxon, & Toshxodjayev Abduqodir. (2022). Oʻzbekiston Respublikasida kichik biznes faoliyatining umumiy yalpi ichki mahsulotdagi va aholi bandligidagi ulushi. E Conference Zone, 193–194. Retrieved from https://econferencezone.org/index.php/ecz/article/view/468
Ruziev, S., Rasulov, H., & Yusupov, A. (2022). Mehmondo'stlik va turizm sanoatidagi boshqaruv sohalarida gender xilma-xilligi. Pedagogs jurnali, 2(2), 156-173.
Rasulov Hamidjon Yakubovich. (2023). Qabul qilingan ta’lim sifatining turizm va mehmondoʻstlik talabalarining kasb tanlashiga ta’siri: Akademik samaradorlikning vositachilik ta’siri. Qo‘qon universiteti xabarnomasi, 8(8), 62–65.
Khurshid Gafurov. (2021). Economic Performance of Kazakhstan and Uzbekistan Since Independence: Impacts of Selected Economic Policies and Institutions. Conference paper: Uzbekistan on The Way to Third Renaissance: Harmony of Ethnocultural, Historical and Economic Aspects. «Innovatsion rivojlanish nashryoti. https://doi.org/10.54613/001069
Nishonkulov Shohruhxon, & Gafurov Khurshid. (2023). The impact of Uzbekistan’s foreign debt on the gross domestic product. Qo‘qon universiteti xabarnomasi, 1(1), 265–267.
Nazrullayevna, M. G. (2021). Management Mechanisms for Innovative Activities in Economic Systems. Central Asian Journal of Innovations on Tourism Management and Finance, 2(11), 31-35.
Melibayeva, G. (2021). Iqtisodiyotni diversifikatsiyalash sharoitida tijorat bank aktivlari samaradorligini oshirish masalalari. Общество и инновации, 2(4/S), 282-291.
Farkhod, M., Azadkhon, K., Gulkhon, M., & Oybek, A. (2020). Advantages of the transition to a digital economy in the innovative development of Uzbekistan. Journal of Advanced Research in Dynamical and Control Systems, 12(6), 1226-1232.
Nazrullaevna, M. G. (2021). Mechanisms for the development and management of innovative activity in Uzbekistan. South Asian journal of marketing & Management research, 11(4), 15-20.
Nazrullayevna, M. G. (2021). Oʻzbekiston sharoitida kichik biznesni investitsiyalashning o‘ziga xos xususiyatlari. Oriental renaissance: Innovative, educational, natural and social sciences, 1(5), 640-645.
Umarov Toxirjon Mamurjonovich. (2024). ERKIN IQTISODIY ZONALARDA TADBIRKORLIK FAOLIYATIGA INNOVATSIYALAR VA INVESTITSIYALARNI RAG‘BATLANTIRISHDA KLASTER YONDASHUVINING O‘RNI. INTERNATIONAL CONFERENCE OF NATURAL AND SOCIAL-HUMANITARIAN SCIENCES, 1(1), 156–167. Retrieved from https://universalconference.us/universalconference/index.php/ICNSHS/article/view/277
Мелибаева Г.Н. ОСОБЕННОСТИ ИСПОЛЬЗОВАНИЯ CRM-СИСТЕМ КАК ИНСТРУМЕНТА УПРАВЛЕНИЯ ПЕРСОНАЛОМ В ОРГАНИЗАЦИИ // Экономика и социум. 2023. №5-2 (108). URL: https://cyberleninka.ru/article/n/osobennosti-ispolzovaniya-crm-sistem-kak-instrumenta-upravleniya-personalom-v-organizatsii (дата обращения: 08.01.2024).
Yusupov, A. A. (2023). Kichik biznes subyektlari faoliyatida inson resurslaridan foydalanishning metodologik asoslari. Qo‘qon universiteti xabarnomasi, 7, 46-48.
Aliyevich, Y. A. (2023). O‘zbеkiston iqtisodiy sharoitida inson rеsurslaridan foydalanishdagi faoliyat turlari. Qo‘qon universiteti xabarnomasi, 1, 76-78.
Yusupov Abbosxon Aliyevich. (2023). Methodological principles of using human resources in the activity of small business subjects. Intent Research Scientific Journal, 2(3), 182–187.
Юсупов А.А. Эффективное использование человеческих ресурсов на субъектах малого предпринимательства // Экономика и социум. 2023. №4-1 (107).
Downloads
Published
Iqtiboslik olish
Issue
Section
License
Copyright (c) 2024 QO‘QON UNIVERSITETI XABARNOMASI
This work is licensed under a Creative Commons Attribution 4.0 International License.