Christopher Humphrey, Brendan O’Dwyer, Martin Martinoff
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引用次数: 0
Abstract
The statutory company audit can be a puzzling phenomenon. While heralded as a public interested function, its resulting audit reports are only addressed to the members of the audited company. Audit...
期刊介绍:
Accounting and Business Research publishes papers containing a substantial and original contribution to knowledge. Papers may cover any area of accounting, broadly defined and including corporate governance, auditing and taxation. However the focus must be accounting, rather than (corporate) finance or general management. Authors may take a theoretical or an empirical approach, using either quantitative or qualitative methods. They may aim to contribute to developing and understanding the role of accounting in business. Papers should be rigorous but also written in a way that makes them intelligible to a wide range of academics and, where appropriate, practitioners.