Tabone, Norbert; Baldacchino, Peter J. - In: Managerial Auditing Journal 18 (2003) 5, pp. 387-398
Historically, as a former British colony, Malta has had its accounting and auditing practices highly influenced by UK regulation. However, in the last decade, departures have steadily been occurring from a UK‐based regulatory framework to one increasingly influenced both by international...