Real-life accounting and auditing problems are often complex and messy, requiring the synthesis of technical knowledge in addition to the application of generic skills. To help students acquire the necessary skills to deal with these problems effectively, educators have called for the use of...

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...

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...

The regulatory framework for financial reporting, auditing and governance has changed radically in recent years, as a result of problems identified from the Enron scandal and more recently from the drive to implement global standards. In a key regulatory change, a company audit committee is now...

Purpose - The paper aims to trace the development of attitudes towards financial reporting solutions for entities not subject to the European Union (EU) Regulation. This Regulation mandated application of IFRS for the group accounts of listed companies for financial years beginning 1 January...

The UK Financial Reporting Review Panel (FRRP) enforces the regulatory framework for larger companies and requires companies to restate non-compliant accounts. It is authorized to deal with directors but not auditors. Recent UK based research indicates a belief that the FRRP's activities have...

The Financial Reporting Review Panel (FRRP) was an innovation in the UK as it was responsible for the previously little considered issue of ensuring compliance with financial reporting regulations. This paper draws on institutional theory to compare the stated aims, objectives and operating...

Purpose – The paper aims to trace the development of attitudes towards financial reporting solutions for entities not subject to the European Union (EU) Regulation. This Regulation mandated application of IFRS for the group accounts of listed companies for financial years beginning 1 January...

The Financial Reporting Review Panel (FRRP) was an innovation in the UK as it was responsible for the previously little considered issue of ensuring compliance with financial reporting regulations. This paper draws on institutional theory to compare the stated aims, objectives and operating...