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 |
| _version_ | 1848765845599158272 |
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| author | Almaatouk, Maha |
| author_facet | Almaatouk, Maha |
| author_sort | Almaatouk, Maha |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | 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 CGC 2010 positively influences auditors' opinions. These insights, reinforced by sensitivity analyses, underline the study's necessity and propose implications for policy modifications, relevant to auditors, investors, and academia. |
| first_indexed | 2025-11-14T11:41:43Z |
| format | Thesis |
| id | curtin-20.500.11937-94171 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T11:41:43Z |
| publishDate | 2023 |
| publisher | Curtin University |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-941712024-01-09T04:22:29Z The Effect of Auditing Regulations Changes on Audit Quality in the Australian Auditing Market Almaatouk, Maha 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 CGC 2010 positively influences auditors' opinions. These insights, reinforced by sensitivity analyses, underline the study's necessity and propose implications for policy modifications, relevant to auditors, investors, and academia. 2023 Thesis http://hdl.handle.net/20.500.11937/94171 Curtin University restricted |
| spellingShingle | Almaatouk, Maha The Effect of Auditing Regulations Changes on Audit Quality in the Australian Auditing Market |
| title | The Effect of Auditing Regulations Changes on Audit Quality in the
Australian Auditing Market |
| title_full | The Effect of Auditing Regulations Changes on Audit Quality in the
Australian Auditing Market |
| title_fullStr | The Effect of Auditing Regulations Changes on Audit Quality in the
Australian Auditing Market |
| title_full_unstemmed | The Effect of Auditing Regulations Changes on Audit Quality in the
Australian Auditing Market |
| title_short | The Effect of Auditing Regulations Changes on Audit Quality in the
Australian Auditing Market |
| title_sort | effect of auditing regulations changes on audit quality in the
australian auditing market |
| url | http://hdl.handle.net/20.500.11937/94171 |