A global perspective on the changing perceptions of the role of the external auditor and the significance of audit developments
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References listed on IDEAS
- Ramirez, Carlos, 2001. "Understanding social closure in its cultural context: accounting practitioners in France (1920-1939)," Accounting, Organizations and Society, Elsevier, vol. 26(4-5), pages 391-418.
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- Emma Okoye & C. Okaro Sunday & Gloria O. Okafor, 2015. "Fighting the Scourge of Audit Failures in Nigeria- the Search for Audit Quality," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 5(5), pages 105-114, May.
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More about this item
Keywords
external auditor; audits; regulation; financial; bank; fraud; error; financial statements; Brazil; Malaysia; Nigeria;All these keywords.
JEL classification:
- E02 - Macroeconomics and Monetary Economics - - General - - - Institutions and the Macroeconomy
- K2 - Law and Economics - - Regulation and Business Law
- G2 - Financial Economics - - Financial Institutions and Services
- D02 - Microeconomics - - General - - - Institutions: Design, Formation, Operations, and Impact
- D8 - Microeconomics - - Information, Knowledge, and Uncertainty
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2012-02-20 (Accounting and Auditing)
- NEP-AFR-2012-02-20 (Africa)
- NEP-SEA-2012-02-20 (South East Asia)
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