Audit regulator dominance in the UK listed market
Article Abstract:
The involvement of auditors in 2,076 UK and Irish listed companies between 1987 and 1992 is studied using data from the first annual reports submitted by audit regulatory agencies to the UK Dept of Trade and Industry. The relationship between audit firm size, as determined by the number of registered unit partners, and the number of audits firms conduct is examined. In addition, recognized monitoring agencies accountable for the supervision of the audit firms are identified. Results show that firms with more audit partners also have more listed clients. They also reveal which auditing firms are regulated by the Institute of Chartered Accountants in England and Wales, the Institute of Chartered Accountants of Scotland, the Institute of Chartered Accountants in Ireland, and the ACCA.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 1993
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The importance of audit firm characteristics and the drivers of auditor change in UK listed companies
Article Abstract:
The U.K.'s auditing environment has undergone important changes since 1985. Ethical guidelines covering solicitation and advertising have been relaxed and competitive pressures have increased. The structure of the audit services market has changed, reflecting the shift in behaviour of customers. The importance of audit firm characteristics is explored, based on an analysis of research responses from 210 listed British companies.
Publication Name: Accounting and Business Research
Subject: Business
ISSN: 0001-4788
Year: 1995
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It's a people thing
Article Abstract:
Issues are presented concerning the working relationships which exist between auditors and financial directors. The results of research by the ICAEW Centre for Business Performance into six case studies are discussed.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2001
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