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M. Aitken, R. Simnett (1991)
Australian Audit Reports: 1980-89Australian Accounting Review, 1
E. Lemert, N. Walker (1987)
Crime and Criminology: A Critical Introduction
N. Walker (1982)
Punishment, danger and stigma : the morality of criminal justice
Doreen Mcbarnet, C. Whelan (1991)
The Elusive Spirit of the Law: Formalism and the Struggle for Legal ControlModern Law Review, 54
J. Horney, I. Marshall (1992)
RISK PERCEPTIONS AMONG SERIOUS OFFENDERS: THE ROLE OF CRIME AND PUNISHMENT*Criminology, 30
D. Nagin, R. Paternoster (1991)
The Preventive Effects of the Perceived Risk of Arrest : Testing an Expanded Conception of DeterrenceCriminology, 29
P. Grabosky (1991)
Professional Advisers and White Collar Illegality: Towards Explaining and Excusing Professional FailureUniversity of New South Wales law journal, 13
David Brown, R. Hogg (1992)
Essentialism, Radical Criminology and Left Realism*Australian & New Zealand Journal of Criminology, 25
G. Bologna, Robert Lindquist (1987)
Fraud auditing and forensic accounting : new tools and techniques
Gresham Sykes, David Matza (1957)
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R. Baxt (1986)
The Modern Company Auditor: A Bloodhound without Teeth or a Watchdog without Eyes?Osgoode Hall Law Journal
J. Snortum (1990)
Drinking Driving Compliance in Great Britain -- the Role of Law As A Threat and As A Moral Eye-OpenerJournal of Criminal Justice, 18
All companies (other than exempt proprietary ones) are required by the CorporationsLaw to have their books audited. For about 150 years there has been a controversysurrounding the auditors' role — whether they should be functioning as a ‘watchdog’or a ‘bloodhound’. In recent years the auditing profession in Australia has beenexperiencing a credibility crisis. A spate of much publicised corporate collapses inthe late 1980s at a time of economic recession has been instrumental in: (i) theAustralian Securities Commission (ASC) adopting more heavy-handed ways of policingauditing standards; (ii) rocketing audit fees; and (iii) the accounting bodiesredefining their role and revising auditing standards. This paper focuses on currentapproaches to regulating the auditing profession, and discusses their effectiveness,drawing on the criminological literature relevant to professional advisers, whitecollar illegality, and deterrence.
Australian & New Zealand Journal of Criminology – SAGE
Published: Jun 1, 1995
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