Corporate governance, professional regulation and audit quality / Alan Kilgore
The recent spate of corporate failures around the world has attracted considerable attention from corporate regulators and professional bodies. Although corporate failures are not new, what is of increasing concern to stakeholders is the unexpected collapse of many apparently financially robust comp...
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| Language: | English |
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Accounting Research Institute (ARI) & Faculty of Accountancy
2007
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| Online Access: | http://ir.uitm.edu.my/id/eprint/284/ http://ir.uitm.edu.my/id/eprint/284/1/AJ_ALAN%20KILGORE%20MAR%2007.pdf |
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uitm-2842017-10-25T07:25:48Z http://ir.uitm.edu.my/id/eprint/284/ Corporate governance, professional regulation and audit quality / Alan Kilgore Kilgore, Alan Auditing. Auditors The recent spate of corporate failures around the world has attracted considerable attention from corporate regulators and professional bodies. Although corporate failures are not new, what is of increasing concern to stakeholders is the unexpected collapse of many apparently financially robust companies. One of the many victims of these collapses has been the reputation of audit firms, the audit process, and the accounting profession generally. The purpose of this paper is to first, outline the importance of audit quality in the operation of capital markets. Second, to place the issue of audit quality in context. Third, outline and synthesize prior research on audit quality and finally, to consider the responses that regulators and the profession can and should consider based on the available empirical evidence. Accounting Research Institute (ARI) & Faculty of Accountancy 2007-06 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/284/1/AJ_ALAN%20KILGORE%20MAR%2007.pdf Kilgore, Alan (2007) Corporate governance, professional regulation and audit quality / Alan Kilgore. Malaysian Accounting Review, 6 (1). pp. 65-83. ISSN 1675-4077 |
| repository_type |
Digital Repository |
| institution_category |
Local University |
| institution |
Universiti Teknologi MARA |
| building |
UiTM Institutional Repository |
| collection |
Online Access |
| language |
English |
| topic |
Auditing. Auditors |
| spellingShingle |
Auditing. Auditors Kilgore, Alan Corporate governance, professional regulation and audit quality / Alan Kilgore |
| description |
The recent spate of corporate failures around the world has attracted considerable attention from corporate regulators and professional bodies. Although corporate failures are not new, what is of increasing concern to stakeholders is the unexpected collapse of many apparently financially robust companies. One of the many victims of these collapses has been the reputation
of audit firms, the audit process, and the accounting profession generally. The
purpose of this paper is to first, outline the importance of audit quality in the
operation of capital markets. Second, to place the issue of audit quality in
context. Third, outline and synthesize prior research on audit quality and
finally, to consider the responses that regulators and the profession can and
should consider based on the available empirical evidence. |
| format |
Article |
| author |
Kilgore, Alan |
| author_facet |
Kilgore, Alan |
| author_sort |
Kilgore, Alan |
| title |
Corporate governance, professional regulation and audit quality / Alan Kilgore |
| title_short |
Corporate governance, professional regulation and audit quality / Alan Kilgore |
| title_full |
Corporate governance, professional regulation and audit quality / Alan Kilgore |
| title_fullStr |
Corporate governance, professional regulation and audit quality / Alan Kilgore |
| title_full_unstemmed |
Corporate governance, professional regulation and audit quality / Alan Kilgore |
| title_sort |
corporate governance, professional regulation and audit quality / alan kilgore |
| publisher |
Accounting Research Institute (ARI) & Faculty of Accountancy |
| publishDate |
2007 |
| url |
http://ir.uitm.edu.my/id/eprint/284/ http://ir.uitm.edu.my/id/eprint/284/1/AJ_ALAN%20KILGORE%20MAR%2007.pdf |
| first_indexed |
2023-09-18T22:44:22Z |
| last_indexed |
2023-09-18T22:44:22Z |
| _version_ |
1777417125946720256 |