This paper examines the effect of the 2018 change to the International Ethics Standards Board for Accountants (IESBA) Code of Ethics, NOCLAR, which is currently being rolled out to its approximately 138-member countries' Code of Ethics. NOCLAR is an acronym for non-compliance with laws and...

As the scope of the audit continues to broaden (Cohen, Krishnamoorthy and Wright 2017), research questions in management control and internal control are beginning to overlap. Even so, there is little overlap between these fields in terms of published research to date. The purpose of this paper...