The previous auditing literature has examined how audit engagement challenges have been resolved through auditor/auditee negotiation. This paper extends the prior literature by examining audit engagement challenges arising during governmental tax compliance audits involving regulated wineries in...

The Green Paper entitled “Audit policy: Lessons from the crisis” (European Commission, 2010) recommends the introduction of joint audit for European listed companies, based on the French experience, to limit the market dominance of the Big 4 and to promote audit quality. However, the...