chapter Introduction -- part PART I The history of audit -- chapter 1 History of accounting and the birth of the loan stock company -- chapter 2 History of auditing and the birth of the audit profession -- chapter 3 The statutory role of auditors -- chapter 4 The audit expectation gap and the...

Purpose: The purpose of this study is to demonstrate that there was a clear shift from the First King Report in 1994, which advocated an input approach to corporate governance, to the Fourth King Report in 2016 that proposed an outcomes-based approach to corporate governance. It will be...