The Audit Retention Decision in the Face of Deregulation: Evidence from Large Private Canadian Corporations

We examine the demand for audited financial statements in the context of deregulation. In 1994 a change in Canadian legislation eliminated a mandatory requirement for certain private companies to file audited financial statements. The objective of this research was to determine the importance of fac...

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Veröffentlicht in:	Auditing : a journal of practice and theory 2001-09, Vol.20 (2), p.101-113
Hauptverfasser:	Senkow, David W, Rennie, Morina D, Rennie, Richard D, Wong, Jonathan W
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting firms Audited financial statements Auditing Auditors Audits Canada Business Corporations Act Financial statements Management Regulation Retention
Online-Zugang:	Volltext
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