volume 29, issue 5, P371-394 2014
DOI: 10.1108/maj-09-2013-0931
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C. Richard Baker, Jean Bédard, Christian Prat dit Hauret

Abstract: 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 available documents, the paper seeks to understand how the regulatory structures for statutory auditing have changed in the period since…

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