Market competition and auditor independence

Keith Houghton, Christine Ann Jubb

    Research output: Contribution to journalArticle

    Abstract

    In the past two years, Australia and other jurisdictions have again witnessed a series of unsignalled corporate collapses. As with previous generations of corporate collapse several have been associated with questionable accounting policies and concerns with auditing quality. With the decomposition of the former global auditing firm once known as Arthur Andersen, the implications for the accounting profession are seen as more serious than ever before.
    Original languageEnglish
    Pages (from-to)213-228
    JournalAgenda: A Journal of Policy Analysis and Reform
    Volume10
    Issue number3
    Publication statusPublished - 2003

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