کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
878791 1471261 2009 16 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
The global audit profession and the international financial architecture: Understanding regulatory relationships at a time of financial crisis
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
پیش نمایش صفحه اول مقاله
The global audit profession and the international financial architecture: Understanding regulatory relationships at a time of financial crisis
چکیده انگلیسی

This paper explores how regulatory relationships in the global audit arena are being affected by the current financial crisis. Key policy initiatives and debates are analyzed, along with institutional interactions, in particular between the International Federation of Accountants (IFAC), international regulators and the large audit firms. The events are placed in the context of the new international financial architecture which has developed over the last decade. Using the illustrative lens of bank auditing, questions are asked of the nature and status of audit practice and the regulatory arrangements governing such practice. The paper shows the active nature of the regulatory responses to the crisis and the shifting and competing influences among key regulatory and professional participants in the global audit arena. Emphasis is placed on the need for audit researchers to be sensitive to the developing global financial architecture, and its potential implications for the study of audit practice in different national and international contexts.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Accounting, Organizations and Society - Volume 34, Issues 6–7, August–October 2009, Pages 810–825
نویسندگان
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