Financial Reporting and Auditing
Sub themes/Research Areas:
- Understanding Audit Practice, Standards, and Ethical Governance: This research area focuses on building capacity to examine the nature of audit practice, audit standard setting, oversight systems, and audit reform in transitional economies. It also explores the regulation of the accounting profession and ethical governance within the field of auditing.
- Examining Contemporary Audit Methodologies, Innovation, and the Future of Audit: This research area aims to develop a comprehensive understanding of recent and ongoing research studies on the evolution of contemporary audit methodologies, audit innovation, and the future direction of the audit profession. It explores emerging trends and technologies that shape the auditing landscape.
- Exploring Corporate Accountability, Externalities, and Fair Value Accounting: This research area aims to strengthen knowledge on the role of advocacy groups in enhancing corporate accountability. It also investigates the accounting for externalities and human rights, as well as the valuation and implications of fair value accounting in financial reporting.
- Assessing NGO Accountability Systems, Sustainability Assurance, and Non-Financial Reporting Innovations: This research area focuses on addressing NGO accountability systems and their development in different institutional arenas. It also examines the nature and impact of sustainability assurance and explores the evolution of non-financial reporting innovations, such as integrated reporting.
Through research conducted in these areas, the Tanzania Institute of Accountancy (TIA) aims to contribute to the advancement of knowledge in financial reporting and auditing. The goal is to inform best practices, enhance transparency, accountability, and ethical governance in financial reporting processes, and support the development of a robust auditing profession.