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...

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...