Baker, C. Richard; Bédard, Jean; Prat dit Hauret, Christian - In: Managerial Auditing Journal 29 (2014) 5, pp. 371-394
Purpose – This paper aims to examine the recent evolution of the regulation of statutory auditing since the passage of the Sarbanes-Oxley Act of 2002 in the USA by comparing the regulatory structures for auditing in the USA, France and Canada. Design/methodology/approach – Using publicly...
