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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...
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The auditor may provide numerous services to their clients covering audit and non-audit services (NAS). These services have been considered asa combination of services offering varying results for client firms. The mixed results reported by past studiesin measuring the relation between NAS and...
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