Corporate governance, professional regulation and audit quality / Alan Kilgore

Kilgore, Alan (2007) Corporate governance, professional regulation and audit quality / Alan Kilgore. Malaysian Accounting Review, 6 (1). pp. 65-83. ISSN 1675-4077

Official URL: https://mar.uitm.edu.my/

Abstract

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.

Metadata

Item Type: Article
Creators:
Creators
Email / ID Num.
Kilgore, Alan
UNSPECIFIED
Subjects:
H Social Sciences > HF Commerce > Accounting. Bookkeeping > Auditing. Auditors
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Malaysian Accounting Review
UiTM Journal Collections: UiTM Journal > Management & Accounting Review (MAR)
ISSN: 1675-4077
Volume: 6
Number: 1
Page Range: pp. 65-83
Keywords: Audit quality, Corporate governance
Date: June 2007
URI: https://ir.uitm.edu.my/id/eprint/284
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284

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