Issues

Special Issue: Financial regulation. Guest Editor: Gerald Vinten

The development of accounting regulation in the GCC: Western hegemony or recognition of peculiarity?

Abdulla K. Al‐Qahtani
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An analysis of recent accounting and auditing failures in the United States on US accounting and auditing in China

Dennis B.K. Hwang; A. Blair Staley
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Mandatory auditor rotation and retention: impact on market share

Christie L. Comunale; Thomas R. Sexton
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The changing role of the auditors

R. Jayalakshmy; A. Seetharaman; Tan Wei Khong
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A tale of corporate governance: lessons why firms fail

Amerta Mardjono
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An exploratory study of auditors’ responsibility for fraud detection in Barbados

Philmore Alleyne; Michael Howard
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Corporate turnaround and financial distress

Malcolm Smith; Christopher Graves
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Fraud risk assessments and auditors’ professional skepticism

Elizabeth A. Payne; Robert J. Ramsay
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