Tarr, Julie-Anne; Mack, Janet - In: Accounting, Auditing & Accountability Journal 26 (2013) July, pp. 1009-1026
Purpose – The purpose of this paper is to look at auditor obligations to their clients and potentially to third parties such as investors, with a focus on the quality of financial disclosure in an evolving legal framework. Design/methodology/approach – The article outlines and compares...
