DR. SHAN ZHOU APPOINTED AS HONORARY AUASB SCHOLAR

Tuesday, August 3, 2021

Dr. Shan Zhou’s research expertise covers a range of international auditing and assurance issues, aimed at improving audit and assurance quality for both financial and non-financial information.

Dr. Shan Zhou’s area of focus in research for the AUASB will be centred around the measurement and impact of Extended External Reporting (EER) including integrated reporting, sustainability reporting and non-financial reporting about environmental, social and governance matters. It will also include auditing and assurance issues in relation to EER such as the economic consequences of credibility-enhancing mechanisms on EER, the United Kingdom’s experience with Strategic Reporting and a comparative study using Australia data, and a literature review focusing on what we know around the topics in the IAASB’s EER Assurance non-authoritative guidance on applying ISAE 3000 (Revised), Assurance Engagements Other than Audits or Reviews of Historical Financial Information.