Market competition and auditor independence
In the past two years, Australia and other jurisdictions have again witnessed a series of unsignalled corporate collapses. As with previous generations of corporate collapse several have been associated with questionable accounting policies and concerns with auditing quality. With the decomposition of the former global auditing firm once known as Arthur Andersen, the implications for the accounting profession are seen as more serious than ever before.
|Collections||ANU Research Publications|
|Source:||Agenda: A Journal of Policy Analysis and Reform|
|Houghton_Market2003.pdf||149.27 kB||Adobe PDF|
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