Auditor independence and professional scepticism in South Africa: Is regulatory reform needed?
Background: Quality financial reporting, which requires high quality auditing outcomes, aids the smooth functioning of capital markets. Setting: The South African audit regulator argues that the key auditor attributes of independence and scepticism are dangerously compromised in South Africa, resul...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
AOSIS
2020-03-01
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| Series: | South African Journal of Economic and Management Sciences |
| Subjects: | |
| Online Access: | https://sajems.org/index.php/sajems/article/view/2912 |