UK listed company Chief Financial Officers (CFOs), audit committee chairs (ACCs) and audit partners (APs) are surveyed post-IFRS implementation to elicit details of the issues that are discussed, negotiated and which result in changes being made to the financial statements. 498 usable responses...

The past decade has seen many changes in audit liability regimes of the US and the UK, and more may be on the way. These include LLP status for audit firms, proportional liability, and the introduction of various forms of liability caps through contract in engagement letters. These changes may...

The past decade has seen many changes in audit liability regimes of the US and the UK, and more may be on the way. These include LLP status for audit firms, proportional liability, and the introduction of various forms of liability caps through contract in engagement letters. These changes may...

Post-financial crisis, audit committee (AC) reforms are proposed to improve the quality of financial reporting.<xref ref-type="fn" rid="FN0000">-super-†</xref><fn id="FN0000"><label>† </label>The editorial process for this paper was undertaken by Pauline Weetman, former ABR editor.</fn> This paper's empirical contribution is to investigate the extent to which ACs...

Service providers need to understand financial capability from the perspective of the older client, in order to deliver services best suited for this age group. This article explores how older people perceive one dimension of their financial capability—their ability to stay financially...

Global repercussions of the Enron scandal and particularly the enactment of the Sarbanes--Oxley Act (SOX) in the USA, resulted in significant changes in the UK regulatory regime for audit and corporate governance, including an increased role for audit committees and independent inspection of...