Khalifa, Rihab - In: Journal of Economic and Administrative Sciences 28 (2012) 1, pp. 39-52
auditing profession that fits the current fragmented regulatory context of the UAE and GCC, and could help accountancy to …'s regulatory context in the UAE has remained fragmented. The state has taken the lead role, regulating in some detail the affairs … of audit firms. The fragmented regulatory context of accounting and auditing in the UAE has allowed the Big Four to …