volume 30, issue 8/9, P870-910 2015
DOI: 10.1108/maj-06-2015-1201
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Yi Fu, Elizabeth Carson, Roger Simnett

Abstract: Purpose – The purpose of this study is to compare the information disclosed by leading Australian audit firms in their first-time audit firm transparency reports. Australia has mandated the preparation and release of transparency reports by audit firms in 2013 to provide better information to stakeholders about audit firms, their governance and their internal governance systems. These reports promote increased transparency regarding issues which are believed to contribute to aud…

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