This study addresses the attempts by the Institute of Chartered Accountants in England and Wales (ICAEW) to set its professional boundaries based on the performance of work in order to create a definition of the specialist chartered accountant or 'public expert in matters of account'. The...

Purpose – The purpose of the paper is to present an analysis of the disciplinary action taken against members of the founding bodies of the Institute of Chartered Accountants in England and Wales (ICAEW). This exercise illuminates an aspect of accounting's past which has tended to be...

Explores the issues which concerned auditing practitioners more than 100 years ago and reexamines them in the present day context. These issues include: the role and scope of the audit, audit independence, the auditor’s report, competition between auditors, litigation against auditors, and...

This study examines the timeliness of quarterly financial reports published by companies listed on the Kuala Lumpur Stock Exchange (KLSE). In addition, this study extends prior research by determining the association between timeliness and each of the following company attributes ‐ size,...

The role of auditors is to add credibility to financial information and to reduce the risk of management manipulation or concealment. It is vital that auditors be independent of company management. In practice, however, various circumstances may pose a potential threat to auditor independence....