Auditors in a changing regulatory environment

Dayanath Jayasuriya

Journal of Financial Crime, 2006, vol. 13, issue 1, 51-55

Abstract: Purpose - The purpose of this paper is to describe how corporate responsibility, at the best of times, is taken for granted, and at the worst of times, becomes a much maligned concept. Design/methodology/approach - Describes how the regulatory landscape is rapidly changing and outlines several conditions that must exist or be achieved to ensure the stability of financial institutions through a better system of regulation and monitoring and rapid intervention, where intervention is called for. Findings - There is a need for greater clarity as to the role of auditors and as to the expectations of regulators. Originality/value - Highlights how, for regulators, auditors and stakeholders, the issue of the role of auditors in a changing regulatory climate is an important subject that deserves special consideration.

Keywords: Corporate social responsibility; Auditors; Auditing standards (search for similar items in EconPapers)
Date: 2006
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jfcpps:13590790610641224

DOI: 10.1108/13590790610641224

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