Auditqual - Dimensions of audit quality

The sudden collapse of Enron in the United States in 2001, followed by a number of other high-profile US companies reporting financial difficulties, created a crisis of public confidence concerning the corporate governance and auditing of publicly-quoted companies in the US. This investigation develops a broad-based model of audit quality and an analysis of the external communications of the 20 largest audit firms in the UK.

1 January 2004
Angus Duff
1 904574 02 5

Free digital publication

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  • Audit and Assurance
  • Research

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