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The Changing Regulatory Landscape: Editorial
Author(s) -
Lennox Clive
Publication year - 2009
Publication title -
international journal of auditing
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.583
H-Index - 21
eISSN - 1099-1123
pISSN - 1090-6738
DOI - 10.1111/j.1099-1123.2009.00407.x
Subject(s) - audit , context (archaeology) , accounting , political science , engineering ethics , business , geography , engineering , archaeology
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.