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...

We suggest that a type of charade has developed in the tax-exempt leasing arena, one in which lessor/investors are confident of the enforceability of leases with governmental units, while simultaneously governmental officials and citizens are convinced that tax-exempt leases can be cancelled,...