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Medientyp:
E-Artikel
Titel:
The CLERP 9 Audit Reforms: Benefits and Costs Through the Eyes of Regulators, Standard Setters and Audit Service Suppliers
Beteiligte:
Houghton, Keith A.;
Kend, Michael;
Jubb, Christine
Erschienen:
Wiley, 2013
Erschienen in:
Abacus, 49 (2013) 2, Seite 139-160
Sprache:
Englisch
DOI:
10.1111/abac.12002
ISSN:
0001-3072;
1467-6281
Entstehung:
Anmerkungen:
Beschreibung:
<jats:p>Over the past decade or more <jats:styled-content style="fixed-case">A</jats:styled-content>ustralia 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 <jats:styled-content style="fixed-case">A</jats:styled-content>ustralian regulatory environment for audits have (a) provided enhanced confidence in reported financial data, (b) impacted audit costs and (c) not limited competition in the market for audit services. Using qualitative interview data, this study reports on the perceptions of auditors, auditing standard setters and regulators in relation to the <jats:styled-content style="fixed-case">CLERP</jats:styled-content> 9 reforms to the <jats:styled-content style="fixed-case">A</jats:styled-content>ustralian auditing regime in the later part of the 2000s. A theoretical framework is developed to evaluate whether these reforms are substantive enough in nature to effect public confidence in reported financial data and market competition in audits.</jats:p>