A review of the proposals for reform of independence of Australian company auditors

Culvenor, J; Stokes, D; Taylor, S

A review of the proposals for reform of independence of Australian company auditors

Culvenor, J Stokes, D Taylor, S

Permalink

Publication Type:: Journal Article
Citation:: Australian Accounting Review, 2002, 12 (27), pp. 12 - 23
Issue Date:: 2002-01-01

Closed Access

	Filename	Description	Size
	2002000413.pdf		997.41 kB	Adobe PDF	View/Open

Copyright Clearance Process

Recently Added
In Progress
Closed Access

This item is closed access and not available.

Full metadata record

Field	Value	Language
dc.contributor.author	Culvenor, J	en_US
dc.contributor.author	Stokes, D	en_US
dc.contributor.author	Taylor, S https://orcid.org/0000-0001-8870-4966	en_US
dc.date.issued	2002-01-01	en_US
dc.identifier.citation	Australian Accounting Review, 2002, 12 (27), pp. 12 - 23	en_US
dc.identifier.issn	1035-6908	en_US
dc.identifier.uri	http://hdl.handle.net/10453/5334
dc.description.abstract	The Ramsay Report on the Independence of Australian Company Auditors, released in October 2001, contains a review of the current Australian requirements and proposals for reform of the rules and regulations governing auditor independence. In this paper we provide a critical examination of these proposals, in conjunction with any underlying rationale offered in the report. Assuming the onus of proof rests with the proponents of change, we argue that the justification for regulatory change is not well made. We pose a series of questions about the proposals and their potential economic consequences. Many of these questions are empirical and provide opportunities for further research. © 2002 CPA Australia.	en_US
dc.relation.ispartof	Australian Accounting Review	en_US
dc.relation.isbasedon	10.1111/j.1835-2561.2002.tb00199.x	en_US
dc.title	A review of the proposals for reform of independence of Australian company auditors	en_US
dc.type	Journal Article
utslib.citation.volume	27	en_US
utslib.citation.volume	12	en_US
utslib.for	1499 Other Economics	en_US
utslib.for	1501 Accounting, Auditing and Accountability	en_US
pubs.embargo.period	Not known	en_US
pubs.organisational-group	/University of Technology Sydney
pubs.organisational-group	/University of Technology Sydney/Faculty of Business
pubs.organisational-group	/University of Technology Sydney/Faculty of Business/Accounting Discipline
utslib.copyright.status	closed_access
pubs.issue	27	en_US
pubs.publication-status	Published	en_US
pubs.volume	12	en_US

Abstract:

The Ramsay Report on the Independence of Australian Company Auditors, released in October 2001, contains a review of the current Australian requirements and proposals for reform of the rules and regulations governing auditor independence. In this paper we provide a critical examination of these proposals, in conjunction with any underlying rationale offered in the report. Assuming the onus of proof rests with the proponents of change, we argue that the justification for regulatory change is not well made. We pose a series of questions about the proposals and their potential economic consequences. Many of these questions are empirical and provide opportunities for further research. © 2002 CPA Australia.

Please use this identifier to cite or link to this item:

http://hdl.handle.net/10453/5334