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...
| Publicado en: | Abacus Vol. 49; no. 2; pp. 139 - 161 |
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| Autores principales: | , , |
| Formato: | Artículo |
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Wiley-Blackwell
Jun2013
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| Acceso en línea: | Ver este registro en EBSCOhost |
| fields | @attributes: recordID: 1 pdfLink: plink: https://search.ebscohost.com/login.aspx?direct=true&db=hlh&AN=87917962&site=ehost-live header: @attributes: shortDbName: hlh uiTerm: 87917962 longDbName: Humanities International Complete uiTag: AN controlInfo: bkinfo: jinfo: jid: 00013072 AUB jtl: Abacus issn: 00013072 maglogo: Y pubinfo: dt: Jun2013 vid: 49 iid: 2 pid: 480 pub: Wiley-Blackwell artinfo: ui: 87917962 10.1111/abac.12002 ppf: 139 ppct: 22 formats: fmt: – @attributes: type: T – @attributes: type: P size: 148KB tig: atl: The CLERP 9 Audit Reforms: Benefits and Costs Through the Eyes of Regulators, Standard Setters and Audit Service Suppliers. aug: au: Houghton, Keith A. Kend, Michael Jubb, Christine affil: Crawford School of Public Policy, Australian National University RMIT University School of Accounting and Business Information Systems, Australian National University su: Regulatory reform Auditing Auditing standards Public support Financial statements Qualitative research Economic competition Public Company Accounting Oversight Board Two-person zero-sum games Australia sug: subj: Australia Regulatory reform Auditing Auditing standards Public support Financial statements Qualitative research Economic competition Public Company Accounting Oversight Board Two-person zero-sum games keyword: Audit quality Audit reforms ab: 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 (a) provided enhanced confidence in reported financial data, (b) impacted audit costs and (c) not limited competition in the market for audit services. Using qualitative interview data, this study reports on the perceptions of auditors, auditing standard setters and regulators in relation to the CLERP 9 reforms to the Australian auditing regime in the later part of the 2000s. A theoretical framework is developed to evaluate whether these reforms are substantive enough in nature to effect public confidence in reported financial data and market competition in audits. pubtype: Academic Journal doctype: Article src: R language: English refInfo: copyright: @attributes: flag: Y custom: Copyright of Abacus is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. item: Abacus holder: Wiley-Blackwell dt: @attributes: year: 2013 holdings: @attributes: islocal: N |
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