Boon, Kym; McKinnon, Jill; Ross, Philip - In: Accounting Research Journal 21 (2008) 2, pp. 93-122
Purpose – The paper aims to analyse audit service quality attributes that were perceived to be important in compulsory audit tendering (CAT) in local councils in New South Wales (NSW). It focuses principally on whether CAT leads to an impairment of auditor independence and audit quality....
