...-setting process. Audit quality Harmonization Regulation ISAs Group audits This paper continues to examine comment letters (CLs), the standard-setting process and the formulation of the final standard in the case of audits of less complex entities (LCEs). Hence, this article extends...

... obligations. This study aims to contribute to the two streams of accounting literature concerning audit quality and political lobbying. It is widely recognized that accounting standard setters have to engage with interest groups in the development of a particular piece of regulation (Shields et al...

...Joseph Akadeagre Agana; Anna Alon; Stephen Zamore Purpose With Sarbanes–Oxley Act of 2002 (SOX), the self-regulation of the auditing profession was replaced with standard setting and oversight by the government. The authors focus on the audit fees literature to examine how this change impacted...