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AUDITING: A Journal of Practice & Theory (2013) 32 (1): 85–112.
Published: 01 February 2013
...Aasmund Eilifsen; Kjell Henry Knivsflå SUMMARY In 2003, the Financial Supervisory Authority of Norway (FSA) disclosed that audit firms had violated the legal restrictions for providing nonaudit services (NAS). In response, the FSA tightened the NAS regulations. This study examines how regulatory...
AUDITING: A Journal of Practice & Theory (2012) 31 (3): 47–73.
Published: 01 August 2012
... market competition regulation longitudinal analysis The decrease in the number of the largest audit firms from the Big 6 to the Big 4 (hereafter referred to as the Big N) has increased regulatory concerns about the market power of these firms and the consequential impact...