volume 32, issue 4/5, P500-523 2017
DOI: 10.1108/maj-02-2016-1318
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Prem W.S. Yapa, Sarath L. Ukwatte Jalathge, Pavithra Siriwardhane

Abstract: Purpose This paper aims to examine the tensions amongst the audit firms operating in Sri Lanka with the introduction of open economic policies in early 1980s and its impact to the auditing profession. Design/methodology/approach Using a qualitative approach, this study consists of in-depth interviews, documentary review and critical interpretation supported by the perspectives of globalisation, digitalisation and neo-liberalism. Findings The findings indicate that the main reasons for the tension between …

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