Audit quality and the market for audits: an analysis of recent UK regulatory policies

    Research output: Contribution to journalArticle

    Abstract

    This article sets out UK regulatory developments concerning statutory audits of companies and investigates their coherence and likely efficacy given the theoretical, empirical and practical problems of defining and assessing audit quality. Although the regulatory details in this article are drawn from the UK, some of its theoretical arguments are more generally applicable and some of the empirical literature relates to other jurisdictions.
    Original languageEnglish
    Pages (from-to)Article 2
    JournalBond Law Review
    Volume18
    Issue number1
    Publication statusPublished - Jun 2006

    Keywords

    • Audit market regulation
    • Corporate governance
    • United Kingdom

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