Retail banking has always been considered as a core activity of banks because it has the effect of accelerating the cash flow process and creating a mainstream medium and long-term capital source for the bank. Vietnamese commercial banks now are facing great risks. This reality requires banks to...

Over the past decade or more Australia amongst other jurisdictions has experienced substantial reforms to auditing regulation in an effort to boost public confidence in the auditing profession. This paper aims to examine whether these changes in the Australian regulatory environment for audits...