Purpose – The purpose of this paper is to explore how notions of disciplinary power manifest themselves in audit regulatory developments. When it comes to research on the relationship between audit quality and regulation, much of the prior scholarly work has kept to the positivist tradition of...

Purpose – The purpose of this paper is to explore the possibility of using a movie to teach auditing students about internal controls. Design/methodology/approach – A ten-point questionnaire and Chi-square test are used to explore self-perceived cognizance of control awareness, design,...