Post-financial crisis, audit committee (AC) reforms are proposed to improve the quality of financial reporting.<xref ref-type="fn" rid="FN0000">-super-†</xref><fn id="FN0000"><label>† </label>The editorial process for this paper was undertaken by Pauline Weetman, former ABR editor.</fn> This paper's empirical contribution is to investigate the extent to which ACs...

Global repercussions of the Enron scandal and particularly the enactment of the Sarbanes--Oxley Act (SOX) in the USA, resulted in significant changes in the UK regulatory regime for audit and corporate governance, including an increased role for audit committees and independent inspection of...

In the wake of the financial crisis, regulators intend to increase the responsibilities of audit committees (ACs), yet little is known about how ACs discharge their existing responsibilities and interact with auditors and management. This study investigates the involvement of the AC, the AC...

Real-life accounting and auditing problems are often complex and messy, requiring the synthesis of technical knowledge in addition to the application of generic skills. To help students acquire the necessary skills to deal with these problems effectively, educators have called for the use of...

Service providers need to understand financial capability from the perspective of the older client, in order to deliver services best suited for this age group. This article explores how older people perceive one dimension of their financial capability—their ability to stay financially...

Purpose – The paper aims to trace the development of attitudes towards financial reporting solutions for entities not subject to the European Union (EU) Regulation. This Regulation mandated application of IFRS for the group accounts of listed companies for financial years beginning 1 January...

The past decade has seen many changes in audit liability regimes of the US and the UK, and more may be on the way. These include LLP status for audit firms, proportional liability, and the introduction of various forms of liability caps through contract in engagement letters. These changes may...

This study investigates publication profiles of 137 accounting and finance faculty promoted to professor at UK universities during 1992--2007. On average, nine papers in established academic journals, with 5 at the highest 3*/4* quality levels in a portfolio of 20 outputs are required for...