Amid the technologies which have caught the attention of business in recent times, the website has been one of the most discussed and debated. In light of the recent dotcom bust, many critics are arguing that websites are less valuable in commercial environments than first thought. eBay however...

Purpose – This paper seeks to focus on the issue of materiality judgements and the need for public disclosure of materiality levels. Insights about the concept of materiality are drawn from the words of users of audited financial reports, auditee managements, suppliers to the market for audit...

Over the past decade or more Australia amongst other jurisdictions has experienced substantial reforms to auditing regulation in an effort to boost public confidence in the auditing profession. This paper aims to examine whether these changes in the Australian regulatory environment for audits...

"At a time when increased independence requirements for auditors, legal backing for auditing standards, and increased audit documentation requirements have occurred, this book examines key issues in the market for audit services in Australia. It investigates issues including: the...

Introduction -- Institutional setting and audit regulation in Europe -- New audit reports : improving informational content and value -- Mandatory auditor firm rotation (MAFR) : perceived benefits and costs -- Restrictions and caps on non-audit work : challenges and response strategies -- Audit...