Cover Image
QR Code

The CLERP 9 Audit Reforms: Benefits and Costs Through the Eyes of Regulators, Standard Setters and Audit Service Suppliers.

Over the past decade or more Australia amongst other jurisdictions has experienced substantial reforms to auditing regulation in an effort to boost public confidence in the auditing profession. This paper aims to examine whether these changes in the Australian regulatory environment for audits have...

Full description

Published in:Abacus Vol. 49; no. 2; pp. 139 - 161
Main Authors: Houghton, Keith A., Kend, Michael, Jubb, Christine
Format: Article
Published: Wiley-Blackwell Jun2013
Subjects:
Regulatory reform
Auditing
Auditing standards
Public support
Financial statements
Qualitative research
Economic competition
Public Company Accounting Oversight Board
Two-person zero-sum games
Australia
Online Access:View this record in EBSCOhost