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dc.contributor.authorSharma, Deepak Raj
dc.date.accessioned2023-11-06T12:39:23Z
dc.date.available2023-11-06T12:39:23Z
dc.date.issued2023
dc.description.abstractThe effectiveness of International Safety Management (ISM) Code has been evaluated in many aspects. However, limited research has been attempted to evaluate the auditing mechanism, its quality, and links with the effectiveness of the Code. The aim of this Paper is to define the concepts of quality in auditing and thereafter propose a model for measuring audit quality in maritime safety management. The major challenge is that almost all auditing literature and research is focused on accounting and financial domain. Therefore, it was decided to utilize suitable principles and concepts about audit quality from financial domain and modify them to maritime context. As no theoretical model for Audit Quality in maritime domain is available, a model sourced from financial audits is modified for use. The framework for recontextualized modifying of borrowed theories from the disciplines outside the reference discipline, was used on Wooten (2003) model and Maritime Audit Quality Model (MAQM) has been proposed for evaluating ISM auditing mechanism.en_US
dc.identifier.citationSharma. Development Of Model for Measuring Audit Quality in Maritime Safety Management. TransNav, International Journal on Marine Navigation and Safety of Sea Transportation. 2023;17(4):781-787en_US
dc.identifier.cristinIDFRIDAID 2192235
dc.identifier.doi10.12716/1001.17.04.03
dc.identifier.issn2083-6473
dc.identifier.issn2083-6481
dc.identifier.urihttps://hdl.handle.net/10037/31686
dc.language.isoengen_US
dc.publisherTransNav, Faculty of Navigationen_US
dc.relation.journalTransNav, International Journal on Marine Navigation and Safety of Sea Transportation
dc.rights.accessRightsopenAccessen_US
dc.rights.holderCopyright 2023 The Author(s)en_US
dc.rights.urihttps://creativecommons.org/licenses/by-nc/3.0en_US
dc.rightsAttribution-NonCommercial 3.0 International (CC BY-NC 3.0)en_US
dc.titleDevelopment Of Model for Measuring Audit Quality in Maritime Safety Managementen_US
dc.type.versionpublishedVersionen_US
dc.typeJournal articleen_US
dc.typeTidsskriftartikkelen_US
dc.typePeer revieweden_US


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Attribution-NonCommercial 3.0 International (CC BY-NC 3.0)
Except where otherwise noted, this item's license is described as Attribution-NonCommercial 3.0 International (CC BY-NC 3.0)