The Effect of Auditing Regulations Changes on Audit Quality in the Australian Auditing Market
This study explores the impact of significant Australian audit regulations (ASX CGC 2003, CLERP 9, ASX CGC 2010) on auditors' opinions and earnings management. It draws from auditors' views in publicly listed firms. Findings show ASX CGC 2003 reforms mitigate earnings management, while ASX...
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| Format: | Thesis |
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Curtin University
2023
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| Online Access: | http://hdl.handle.net/20.500.11937/94171 |