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This paper explores how regulatory relationships in the global audit arena are being affected by the current financial crisis. Key policy initiatives and debates are analyzed, along with institutional interactions, in particular between the International Federation of Accountants (IFAC),...
Persistent link: https://www.econbiz.de/10005022862
With the European Commission making global leadership claims in the field of audit regulation, the content of its 2010 Green Paper on ‘Audit Policy: Lessons from the Crisis’ warrants careful scrutiny. Important issues raised in the Green Paper include regulatory oversight, competition in the...
Persistent link: https://www.econbiz.de/10010619258
Purpose – IFAC, a Swiss-registered non-governmental organization, is emerging as an important international (auditing) standard setter amongst a powerful group of regulators, including the World Bank, the International Organisation of Securities Commissions (IOSCO) and the European Commission...
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This paper reviews the way in which auditing issues have been raised and addressed during the credit crunch and developing global financial crisis. Analysis is based on a review of the academic auditing literature, regulatory and audit reports, together with articles from the financial press....
Persistent link: https://www.econbiz.de/10012719315