Andon, Paul; Free, Clinton; O'Dwyer, Brendan - In: Accounting, Auditing & Accountability Journal 28 (2015) 8, pp. 1400-1430
Purpose – The purpose of this paper is to examine attempts at jurisdictional expansion in the audit field. Specifically, the authors critically analyse the professional implications of “new audit spaces”, that is, novel auditing and assurance services that have emerged at intersections...