This dissertation contains three essays on financial reporting, tax, and politics. The first essay explores whether the tax authority is able to generate spillover effects for auditors. The IRS can generate spillover effects for auditors, as a strong IRS increases manager’s incentives to...

As financial markets have increasingly globalised, the regulatory framework is still nationally fragmented. One core regulatory element is the provision of assurance services by accounting firms. The Big 4 – the leading international providers of audit services – are not as international as...

This paper attempts to compare policies and practices on the disclosure of external auditing results of deposit taking institutions in Hong Kong, Indonesia, China, Japan, Thailand, Singapore, Korea and Malaysia

This paper explores the questions of why corporate accountability arises and how it is discharged. It explains the relationship between corporate governance and accountability and the role of the audit function in securing corporate accountability. It also provides insights into changes...