The sudden collapse of Enron in the United States in 2001, followed by a number of other high-profile US companies reporting financial difficulties, created a crisis of public confidence concerning the corporate governance and auditing of publicly-quoted companies in the US. This investigation develops a broad-based model of audit quality and an analysis of the external communications of the 20 largest audit firms in the UK.
|Place of Publication||Edinburgh|
|Publisher||The Institute of Chartered Accountants of Scotland|
|Commissioning body||Institute of Chartered Accountants of Scotland|
|Number of pages||148|
|Publication status||Published - 2004|
- audit and assurance