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2022 Journal Impact Factor - 0.6
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ISSN 2083-6473
ISSN 2083-6481 (electronic version)
Editor-in-Chief
Associate Editor
Prof. Tomasz Neumann
Published by
TransNav, Faculty of Navigation
Gdynia Maritime University
3, John Paul II Avenue
81-345 Gdynia, POLAND
e-mail transnav@umg.edu.pl
Development Of Model for Measuring Audit Quality in Maritime Safety Management
1 Western Norway University of Applied Sciences, Haugesund, Rogaland, Norway
ABSTRACT: The 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.
KEYWORDS: Maritime Safety, Maritime Safety Regulation, International Safety Management (ISM) Code, Audit Quality, ISM Audit, Maritime Safety Management, Audit Quality Model, IMO
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Citation note:
Sharma D.R.: Development Of Model for Measuring Audit Quality in Maritime Safety Management. TransNav, the International Journal on Marine Navigation and Safety of Sea Transportation, Vol. 17, No. 4, doi:10.12716/1001.17.04.03, pp. 781-787, 2023
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