审计监管中的规则制定：加拿大关于 "提高审计质量 "的倡议

IF 2 4区管理学 Q2 BUSINESS, FINANCE

Accounting and Business Research Pub Date : 2023-12-09 DOI:10.1080/00014788.2023.2278727

Simon Dermarkar, Anna Samsonova-Taddei, Yves Gendron

引用次数: 0

摘要

尽管现有文献对未能产生新监管或改进监管的监管过程进行了描述，但我们对监管者如何试图设计一种 "监管假象 "却知之甚少。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Mythmaking in audit regulation: the Canadian initiative on ‘enhancing audit quality’

Although extant literature has provided accounts of regulatory processes that failed to produce new or improved regulation, we know less about how regulators attempt to devise an ‘illusion of regul...

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来源期刊

Accounting and Business Research BUSINESS, FINANCE-

CiteScore

3.40

自引率

11.80%

发文量

期刊介绍： Accounting and Business Research publishes papers containing a substantial and original contribution to knowledge. Papers may cover any area of accounting, broadly defined and including corporate governance, auditing and taxation. However the focus must be accounting, rather than (corporate) finance or general management. Authors may take a theoretical or an empirical approach, using either quantitative or qualitative methods. They may aim to contribute to developing and understanding the role of accounting in business. Papers should be rigorous but also written in a way that makes them intelligible to a wide range of academics and, where appropriate, practitioners.