Corporate governance, professional regulation and audit quality / Alan Kilgore
The recent spate of corporate failures around the world has attracted considerable attention from corporate regulators and professional bodies. Although corporate failures are not new, what is of increasing concern to stakeholders is the unexpected collapse of many apparently financially robust...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
UPENA
2007
|
| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/4202/2/4202.pdf |
| _version_ | 1796899480757338112 |
|---|---|
| author | Kilgore, Alan |
| author_facet | Kilgore, Alan |
| author_sort | Kilgore, Alan |
| collection | UITM |
| description | The recent spate of corporate failures around the world has attracted
considerable attention from corporate regulators and professional bodies.
Although corporate failures are not new, what is of increasing concern to
stakeholders is the unexpected collapse of many apparently financially robust
companies. One of the many victims of these collapses has been the reputation
of audit firms, the audit process, and the accounting profession generally. The
purpose of this paper is to first, outline the importance of audit quality in the
operation of capital markets. Second, to place the issue of audit quality in
context. Third, outline and synthesize prior research on audit quality and
finally, to consider the responses that regulators and the profession can and
should consider based on the available empirical evidence. |
| first_indexed | 2024-03-06T01:21:39Z |
| format | Article |
| id | oai:ir.uitm.edu.my:4202 |
| institution | Universiti Teknologi MARA |
| language | English |
| last_indexed | 2024-03-06T01:21:39Z |
| publishDate | 2007 |
| publisher | UPENA |
| record_format | dspace |
| spelling | oai:ir.uitm.edu.my:42022023-03-29T02:55:02Z https://ir.uitm.edu.my/id/eprint/4202/ Corporate governance, professional regulation and audit quality / Alan Kilgore Kilgore, Alan Periodicals. Societies. Serials The recent spate of corporate failures around the world has attracted considerable attention from corporate regulators and professional bodies. Although corporate failures are not new, what is of increasing concern to stakeholders is the unexpected collapse of many apparently financially robust companies. One of the many victims of these collapses has been the reputation of audit firms, the audit process, and the accounting profession generally. The purpose of this paper is to first, outline the importance of audit quality in the operation of capital markets. Second, to place the issue of audit quality in context. Third, outline and synthesize prior research on audit quality and finally, to consider the responses that regulators and the profession can and should consider based on the available empirical evidence. UPENA 2007 Article NonPeerReviewed text en https://ir.uitm.edu.my/id/eprint/4202/2/4202.pdf Corporate governance, professional regulation and audit quality / Alan Kilgore. (2007) |
| spellingShingle | Periodicals. Societies. Serials Kilgore, Alan Corporate governance, professional regulation and audit quality / Alan Kilgore |
| title | Corporate governance, professional regulation and audit quality / Alan Kilgore |
| title_full | Corporate governance, professional regulation and audit quality / Alan Kilgore |
| title_fullStr | Corporate governance, professional regulation and audit quality / Alan Kilgore |
| title_full_unstemmed | Corporate governance, professional regulation and audit quality / Alan Kilgore |
| title_short | Corporate governance, professional regulation and audit quality / Alan Kilgore |
| title_sort | corporate governance professional regulation and audit quality alan kilgore |
| topic | Periodicals. Societies. Serials |
| url | https://ir.uitm.edu.my/id/eprint/4202/2/4202.pdf |
| work_keys_str_mv | AT kilgorealan corporategovernanceprofessionalregulationandauditqualityalankilgore |