Purpose – The purpose of this paper is to contribute to the development of a policy model for the accounting and auditing profession that fits the current fragmented regulatory context of the UAE and GCC, and could help accountancy to become a cornerstone of an improved corporate governance...

Purpose – The purpose of this paper is to contribute to the development of a policy model for the accounting and auditing profession that fits the current fragmented regulatory context of the UAE and GCC, and could help accountancy to become a cornerstone of an improved corporate governance...

The auditor′s responsibility with respect to fraud has been one of the issues which has been associated most persistently with questions about the adequacy of audit performance. Examines the way in which the position of the accountancy profession in Britain on this subject developed during the...

Purpose – The purpose of this paper is to review the way in which auditing issues have been raised and addressed during the credit crunch and developing global financial crisis. Design/methodology/approach – Analysis is based on a review of the academic auditing literature, regulatory and...

Purpose – The purpose of this paper is to review the way in which auditing issues have been raised and addressed during the credit crunch and developing global financial crisis. Design/methodology/approach – Analysis is based on a review of the academic auditing literature, regulatory and...