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The Changing Regulatory Landscape: Editorial

12 citations0/0 files storedInternational Journal of Auditing

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Auditing, Earnings Management, Governance Regulation and Compliance Studies Occupational and Professional Licensing Regulation

Abstract

This editorial first summarizes the changes to the regulatory landscape that have primarily affected the auditing profession. I then discuss the content of the four papers contained in this special issue. Finally, I put these papers into context by outlining the major findings in the empirical literature regarding the consequences of the changed regulatory environment.

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2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management 2003Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?2003Do Nonaudit Services Compromise Auditor Independence? Further Evidence 2007Accruals Quality and Internal Control over Financial Reporting 2002Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions 2002Audit‐Firm Tenure and the Quality of Financial Reports*2006Audit Partner Tenure and Audit Quality 2008The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality

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