메뉴 건너뛰기




Volumn 16, Issue C, 2003, Pages 227-241

DEREGULATION OF THE PRIVATE CORPORATION AUDIT IN CANADA: JUSTIFICATION, LOBBYING, AND OUTCOMES

Author keywords

[No Author keywords available]

Indexed keywords


EID: 63149194103     PISSN: 10520457     EISSN: None     Source Type: Journal    
DOI: 10.1016/S1052-0457(02)16014-0     Document Type: Review
Times cited : (15)

References (23)
  • 1
    • 84965459038 scopus 로고
    • Why do private companies demand auditing? A case for organizational loss of control
    • Abdel-Khalik A.R. Why do private companies demand auditing? A case for organizational loss of control. Journal of Accounting, Auditing & Finance 8 1 (1993) 31-52
    • (1993) Journal of Accounting, Auditing & Finance , vol.8 , Issue.1 , pp. 31-52
    • Abdel-Khalik, A.R.1
  • 2
    • 0009117539 scopus 로고
    • Additional evidence on the economics of attest: Extending results from the audit market to the market for compilations and reviews
    • Barefield R.M., Gaver J.J., and O'Keefe T.B. Additional evidence on the economics of attest: Extending results from the audit market to the market for compilations and reviews. Auditing: A Journal of Practice & Theory 12 1 (1993) 74-87
    • (1993) Auditing: A Journal of Practice & Theory , vol.12 , Issue.1 , pp. 74-87
    • Barefield, R.M.1    Gaver, J.J.2    O'Keefe, T.B.3
  • 3
    • 0006798353 scopus 로고
    • The market for public accounting services: Demand, supply and regulation
    • Benston G.J. The market for public accounting services: Demand, supply and regulation. Journal of Accounting and Public Policy 4 (1985) 33-79
    • (1985) Journal of Accounting and Public Policy , vol.4 , pp. 33-79
    • Benston, G.J.1
  • 4
    • 65249168436 scopus 로고
    • Briefing Book - An Act to amend the Canada Business Corporations Act for CBCA
    • Briefing Book - An Act to amend the Canada Business Corporations Act for CBCA. Section 160(1) (1994).
    • (1994) Section , vol.160 , Issue.1
  • 5
    • 65249174286 scopus 로고
    • Canadian Bar Association, National Business Law Section (, An Act to Amend the Canada Business Corporations Act and to make consequential amendments to other acts May
    • Canadian Bar Association, National Business Law Section (1994). Commentary to the Sub-Committee on industry of the standing committee on Bill C-12: An Act to Amend the Canada Business Corporations Act and to make consequential amendments to other acts (May).
    • (1994) Commentary to the Sub-Committee on industry of the standing committee on Bill
  • 7
    • 0000859521 scopus 로고
    • The demand for external auditing: Size, debt and ownership influences
    • Chow C.W. The demand for external auditing: Size, debt and ownership influences. The Accounting Review 57 2 (1982) 272-291
    • (1982) The Accounting Review , vol.57 , Issue.2 , pp. 272-291
    • Chow, C.W.1
  • 8
    • 65249189914 scopus 로고    scopus 로고
    • Commons Debates (1994). Government of Canada (May 4).
    • Commons Debates (1994). Government of Canada (May 4).
  • 9
    • 0011670121 scopus 로고
    • A comparison of regulation theories: The case for mandated auditing in the United States
    • Falk H. A comparison of regulation theories: The case for mandated auditing in the United States. Research in Accounting Regulation 3 (1989) 103-123
    • (1989) Research in Accounting Regulation , vol.3 , pp. 103-123
    • Falk, H.1
  • 12
    • 0001171254 scopus 로고
    • Does auditing reduce bias in financial reporting? A review of audit-related adjustment studies
    • Kinney W.R., and Martin R.D. Does auditing reduce bias in financial reporting? A review of audit-related adjustment studies. Auditing: A Journal of Practice & Theory 13 1 (1994) 149-155
    • (1994) Auditing: A Journal of Practice & Theory , vol.13 , Issue.1 , pp. 149-155
    • Kinney, W.R.1    Martin, R.D.2
  • 13
    • 65249106340 scopus 로고
    • Summary of briefs and representations on Bill C-12, amendments to the Canada Business Corporations Act
    • Library of Parliament, Research Branch , May 19
    • Library of Parliament, Research Branch (1994). Summary of briefs and representations on Bill C-12, amendments to the Canada Business Corporations Act. Prepared for the Sub-Committee on Bill C-12 of the House of Commons Standing Committee on Industry (May 19).
    • (1994) Prepared for the Sub-Committee on Bill C-12 of the House of Commons Standing Committee on Industry
  • 14
    • 0007789485 scopus 로고
    • E. N. Coffman (Ed, The Academy of Accounting Historians Working Paper, Series Birmingham, AL: The Academy of Accounting Historians
    • Murphy, G. (1979). The evolution of corporate reporting practices in Canada. In: E. N. Coffman (Ed.), The Academy of Accounting Historians Working Paper, Series (Vol. 1, pp. 329-368). Birmingham, AL: The Academy of Accounting Historians.
    • (1979) The evolution of corporate reporting practices in Canada , vol.1 , pp. 329-368
    • Murphy, G.1
  • 15
    • 65249084804 scopus 로고
    • Financial statement disclosure and corporate law: The Canadian experience
    • G. Murphy Ed, New York: Garland Publishing
    • Murphy, G. (1993a). Financial statement disclosure and corporate law: The Canadian experience. In: G. Murphy (Ed.), A History of Canadian Accounting Thought and Practice (pp. 437-449). New York: Garland Publishing.
    • (1993) A History of Canadian Accounting Thought and Practice , pp. 437-449
    • Murphy, G.1
  • 16
    • 65249176019 scopus 로고
    • A chronology of the development of corporate financial reporting in Canada: 1850 to 1983
    • G. Murphy Ed, New York: Garland Publishing
    • Murphy, G. (1993b). A chronology of the development of corporate financial reporting in Canada: 1850 to 1983. In: G. Murphy (Ed.), A History of Canadian Accounting Thought and Practice (pp. 519-550). New York: Garland Publishing.
    • (1993) A History of Canadian Accounting Thought and Practice , pp. 519-550
    • Murphy, G.1
  • 17
    • 84910516360 scopus 로고
    • Supply and demand for auditing services and the nature of regulations in auditing
    • S. Davidson Ed, Virginia: The Council of Arthur Young Professors
    • Ng, D. S. (1979). Supply and demand for auditing services and the nature of regulations in auditing. In: S. Davidson (Ed.), The Accounting Establishment in Perspective: Proceedings of the Arthur Young Professors' Roundtable 1978. Virginia: The Council of Arthur Young Professors.
    • (1978) The Accounting Establishment in Perspective: Proceedings of the Arthur Young Professors' Roundtable
    • Ng, D.S.1
  • 22
    • 0003635159 scopus 로고
    • The Touche Ross Aid to Education Program, Reprinted in Auditing Monographs, New York: Macmillan Publishing Co, 1985
    • Wallace, W. A. (1980). The economic role of the audit in free and regulated markets. The Touche Ross Aid to Education Program, 1980. (Reprinted in Auditing Monographs, New York: Macmillan Publishing Co., 1985.)
    • (1980) The economic role of the audit in free and regulated markets
    • Wallace, W.A.1
  • 23
    • 0039828454 scopus 로고
    • The economic role of the audit in free and regulated markets: A review
    • Wallace W.A. The economic role of the audit in free and regulated markets: A review. Research in Accounting Regulation 1 (1987) 7-34
    • (1987) Research in Accounting Regulation , vol.1 , pp. 7-34
    • Wallace, W.A.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.