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This study explores whether UK managers behaved opportunistically when determining the expected rate of return on pension assets (ERRs) during an extended period of major changes in pension accounting rules (1998–2002), and whether this behaviour changed with the transitional adoption of FRS 17....
Using Swedish data, we investigate how audit quality and audit pricing vary with audit firm and office size. In contrast to prior studies, we use disciplinary sanctions issued against auditors not meeting the quality requirement as the measure of audit quality. We find no significant differences...
Global repercussions of the Enron scandal and particularly the enactment of the Sarbanes–Oxley Act (SOX) in the USA, resulted in significant changes in the UK regulatory regime for audit and corporate governance, including an increased role for audit committees and independent inspection of...
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