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Keywords: regulation
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Journal Articles
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...
Journal Articles
AUDITING: A Journal of Practice & Theory (2012) 31 (3): 47–73.
Published: 01 August 2012
... theoretical question in the industrial organization literature ( Tirole 1988 , 221–223), such an association is intuitive to many regulators 1 and market participants, 2 and has been the motivation for much research on the impact of a reduction in the number of Big N audit firms on key...