Dr Marc SIM
Contact
Positions Held
Lecturer in External Reporting Issues
Academic Qualifications
| Degree |
Institution |
Field |
Year |
| PhD |
The University of Queensland |
Auditing |
2004 |
Memberships
- ASCPA: Associate Member of Australian CPA
- MACS: Member of the Australian Computer Society
- MBCS: Member of the British Computer Society
Field of Current Research
| Title of Research Area |
Brief Description |
| The Role of Third Party Trust on Auditing |
The main aim of this paper is to discuss qualitatively the objectivity and relativism of trust within the context of social changes. Some definitions of the concept of trust in reducing uncertainty in a social relationship between stakeholders, third party and auditors in the framework of agency theory will be postulated. Is there a need to 'control' for trust to operate? Since trust is an epistemological concept, it has impact on the selection of audit evidence by auditors. Jones and Sergot (1996), in using modus ponens inference rules, do not hold for epistemological views of what are beliefs, and knowing, let alone obligatory knowledge for all other parties, i.e., third party. This may lead to a possible view that evidence rules and procedures need to be more transparent in order for third parties to share knowledge; and auditors have to know that the evidence rule is obligatory knowledge for all the other parties. To regain trust, a shift to communality trust may be essential, and that includes the media. It is also hoped that trust be restored through a process of 're-engineering' of the auditing profession by way of 'openness' and new approaches and techniques. |
Publications
Published Refereed Journal Articles
- Should Optional Properties be used in Conceptual Modelling: A Theory and Three Empirical Tests, Bodat, F., Patel, A., Sim, M. and Weber Ron, Information research, p.384-405
Published Refereed Conference Papers And Subsequent Abstracts
- Stakeholders Experiences with Conceptual Modeling: An Empirical Investigation, ICIS, 1998, p.370-375.
Academic Cluster
Accounting and Accountability
