| Auditing in the 21 st Century： Has Self-regulation Failed？＊ |
| |
| 作者姓名： | Mahbubul Islam |
| |
| 作者单位： | Sharing the Caring Trust, Hastings, New Zealand |
| |
| 基金项目： | Acknowledgements： The author is a full member of the Association of Chartered Certified Accountants （ACCA） （UK）, a professional accounting body and also works on different research projects at Faculty of Business of Eastem Institute of Technology, New Zealand. The author likes to thank Fin Hamilton （senior lecturer） and Guy Harding （lecturer） from Faculty of Business of Eastern Institute of Technology, New Zealand, to share their valuable ideas to conduct this research paper. JEL classification： M42, M48. |
| |
| 摘 要： |
|
| 关 键 词： | 审计师 自我调节 审计质量 管理过程 监督职能 监管机构 自律 适用性 |
| 本文献已被 维普 等数据库收录！ |
|
