Going concern guidance for New Zealand auditors: transitions in communicative acts

Van Peursem, Karen A., Locke, Joanne and Harnisch, Neil 2006, Going concern guidance for New Zealand auditors: transitions in communicative acts, Critical perspectives on accounting, vol. 17, no. 1, pp. 109-137, doi: 10.1016/j.cpa.2004.08.001.

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Title Going concern guidance for New Zealand auditors: transitions in communicative acts
Author(s) Van Peursem, Karen A.
Locke, JoanneORCID iD for Locke, Joanne orcid.org/0000-0003-4226-9991
Harnisch, Neil
Journal name Critical perspectives on accounting
Volume number 17
Issue number 1
Start page 109
End page 137
Total pages 29
Publisher Elsevier
Place of publication Amsterdam, The Netherlands
Publication date 2006-01
ISSN 1045-2354
Keyword(s) linguistics
going concern
New Zealand
Summary In this evaluation of New Zealand audit going concern standards, we ask what underlying messagescan be found in these professionally-designed standards. To do so, we apply a linguistic taxonomy ofcommunicative acts to the three sets of going concern standards, and 469 speech acts, that have overtime been produced. This taxonomy developed by Bach and Harnish (1979) is based on Austin’s wellknownlinguistic principle of the illocutionary act, which is concerned with the force of a text. Ouranalysis is further informed by our evaluation of the New Zealand socio-political–economic contextand from the results of an interview with one of the standard setters. We conclude that among otherpossible rationales, a lack of courtroom guidance, a defensive posture and a marketing exercise instandard expansion may explain the force of the text that we found. Our results also reveal a professionwhich, in this text at least, situates itself ‘above public debate’, conveying a sense of ‘expertise’ indevised ‘truths’ about the obligations of the auditor and others.
Language eng
DOI 10.1016/j.cpa.2004.08.001
Field of Research 150101 Accounting Theory and Standards
1501 Accounting, Auditing And Accountability
Socio Economic Objective 900101 Finance Services
HERDC Research category C1.1 Refereed article in a scholarly journal
ERA Research output type C Journal article
Copyright notice ©2004, Elsevier
Persistent URL http://hdl.handle.net/10536/DRO/DU:30085034

Document type: Journal Article
Collections: Faculty of Business and Law
Department of Accounting
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