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...

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Publicado en:	Abacus Vol. 49; no. 2; pp. 139 - 161
Autores principales:	Houghton, Keith A., Kend, Michael, Jubb, Christine
Formato:	Artículo
Publicado:	Wiley-Blackwell Jun2013
Materias:	Regulatory reform Auditing Auditing standards Public support Financial statements Qualitative research Economic competition Public Company Accounting Oversight Board Two-person zero-sum games Australia
Acceso en línea:	Ver este registro en EBSCOhost