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The Force of Law: Australian Auditing Standards and Their Impact on the Auditing Profession

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  • Angela Hecimovic
  • Nonna Martinov-Bennie
  • Peter Roebuck

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  • Angela Hecimovic & Nonna Martinov-Bennie & Peter Roebuck, 2009. "The Force of Law: Australian Auditing Standards and Their Impact on the Auditing Profession," Australian Accounting Review, CPA Australia, vol. 19(1), pages 1-10, March.
    • Handle: RePEc:bla:ausact:v:19:y:2009:i:1:p:1-10
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2008.00038.x
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    References listed on IDEAS

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    1. Richard A. Posner, 1974. "Theories of Economic Regulation," Bell Journal of Economics, The RAND Corporation, vol. 5(2), pages 335-358, Autumn.
    2. Philip Brown & Ann Tarca, 2001. "Politics, Processes and the Future of Australian Accounting Standards," Abacus, Accounting Foundation, University of Sydney, vol. 37(3), pages 267-296, October.
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    Cited by:

    1. Martina K. Linnenluecke & Jacqueline Birt & Xiaoyan Chen & Xin Ling & Tom Smith, 2017. "Accounting Research in Abacus, A&F, AAR, and AJM from 2008–2015: A Review and Research Agenda," Abacus, Accounting Foundation, University of Sydney, vol. 53(2), pages 159-179, June.
    2. Pornsit Jiraporn & Pandej Chintrakarn & Shenghui Tong & Sirimon Treepongkaruna, 2018. "Does board independence substitute for external audit quality? Evidence from an exogenous regulatory shock," Australian Journal of Management, Australian School of Business, vol. 43(1), pages 27-41, February.
    3. Keith A. Houghton & Michael Kend & Christine Jubb, 2013. "The CLERP 9 Audit Reforms: Benefits and Costs Through the Eyes of Regulators, Standard Setters and Audit Service Suppliers," Abacus, Accounting Foundation, University of Sydney, vol. 49(2), pages 139-160, June.
    4. Karen Benson & Peter M Clarkson & Tom Smith & Irene Tutticci, 2015. "A review of accounting research in the Asia Pacific region," Australian Journal of Management, Australian School of Business, vol. 40(1), pages 36-88, February.
    5. Phuong Thi Nguyen, 2023. "The application of analytical procedures in Big Four audit firms in Vietnam ," GATR Journals afr229, Global Academy of Training and Research (GATR) Enterprise.
    6. Beattie, Vivien & Fearnley, Stella & Hines, Tony, 2010. "Factors Affecting Audit Quality in the 2007 UK Regulatory Environment: Perceptions of Chief Financial Officers, Audit Committee Chairs and Audit Engagement Partners," SIRE Discussion Papers 2012-29, Scottish Institute for Research in Economics (SIRE).
    7. Yongliang Wu & Zihui Li & Min Zhang & Shengbao Zhai, 2023. "Auditor Assignments and Audit Quality," Australian Accounting Review, CPA Australia, vol. 33(2), pages 160-187, June.
    8. Angela Hecimovic & Nonna Martinov-Bennie, 2011. "The Differential Impact of the Force of Law Australian Auditing Standards," Australian Accounting Review, CPA Australia, vol. 21(2), pages 183-192, June.
    9. Millicent Chang & Andrew B. Jackson & Marvin Wee, 2018. "A review of research on regulation changes in the Asia‐Pacific region," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(3), pages 635-667, September.

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