...Stephen P. Walker Purpose The study seeks to reveal actual experiences of decision-making about the choice of audit system and the consequential choice of audit firm in an international humanitarian organisation. Design/methodology/approach The investigation comprises a qualitative historical...

... concentrates on the four countries which have been the main drivers of change (the USA, the UK, Germany and France) and then on the transnational regulations of the EU and International Accounting Standards Board (IASB). This issue is of great topical importance (e.g. the IASB's standard on consolidation...