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Quality of Public Company Audits from a Regulatory Perspective
| Content Provider | Semantic Scholar |
|---|---|
| Author | Prada, Michel |
| Copyright Year | 2007 |
| Abstract | The primary role of securities regulators is to protect investors and foster confidence in the capital markets. Investors rely on the financial statements provided by public companies when making investment decisions. Auditors are vested with the essential responsibility of bestowing credibility upon such statements. If they fail to deliver high quality audits, investor confidence may plummet, leading to negative consequences for capital markets and local economies. Corporate fraud and accounting scandals have triggered significant interest in public company audits in recent years. Furthermore, since both listed companies and audit firms are becoming increasingly multinational, audit quality has become a global issue. |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | https://www.iosco.org/library/videos/pdf/transcript1.pdf |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
