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This paper reflects on the premise that there is a need for global corporate governance rules. In coming to this premise, the views of various authors regarding the need for harmonisation of financial reporting systems are considered. If, in the view of these authors, there is a need for a...
Although not a new phenomenon on the business scene, outsourcing nowadays is occurring on a much broader scale and often encompasses a wide variety of traditionally in‐house activities. Whether, however, the practice of outsourcing the internal audit function is occurring on the scale and extent...
This study examines the factors affecting the demand for higher‐quality auditors at the time of an initial public offering in a small market characterized by low‐litigation risk, government subsidies for companies going public, and the presence of large non‐Big Six auditors, namely, the Canadian...
This is a discursive paper which attempts to provide a personal review of current and recent developments in social and environmental reporting with particular emphasis on the attestation and auditing implications. The paper takes the essential desirability of social, environmental and...
Acting as an independent intermediary, the auditor facilitates market transactions by providing an ‘opinion’ on financial statements which should help to reduce the information asymmetry between the company and its potential investors. Whether audit qualifications have informational value to...
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