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The political economy of government auditing : financial governance and the rule of law in Latin America and beyond

Santiso, Carlos - 2009 - 1. publ.

Persistent link: https://www.econbiz.de/10003788651

We are much more than watchdogs : the dual identity of auditors at the UK National Audit Office

Morin, Danielle; Hazgui, Mouna - In: Journal of accounting & organizational change 12 (2016) 4, pp. 568-589

Persistent link: https://www.econbiz.de/10011625339

The hiring of accounting and finance officers from audit firms: how did the market react?

Geiger, Marshall A.; Lennox, Clive; North, David - In: Review of accounting studies 13 (2008) 1, pp. 55-86

Persistent link: https://www.econbiz.de/10003704467

Sarbanex-Oxley and the provision of non-audit transaction tax services : a comparative assessment of US, French, Australian and Japanese rules

Ainsworth, Richard T.; Akioka, Hiroki - In: Kansai University review of economics 7 (2005), pp. 1-31

Persistent link: https://www.econbiz.de/10002946636

Independent auditors as fiscal gatekeepers

Franzoni, Luigi Alberto - 1997

This paper develops a framework for the analysis of gatekeeping in tax enforcement, whereby independent auditors are assigned the duty of certifying taxpayers' reports. The equilibrium of the market for gatekeepers' services is characterised, as well as taxpayers' and auditors' optimal...

Persistent link: https://www.econbiz.de/10011608306