Maastricht University / University of Florida / University of Melbourne Annual Research Lecture / University of Auckland / /
IndustryTerm
bank loan / given auditor / regulatory infrastructure / professional services / nonaudit services / riskmanagement tool / /
Organization
International Accounting Standards Board / Council of Institutional Investors / International Center for Research / Financial Accounting Standards Board / University of Melbourne Annual Research Lecture / International Auditing Practices Committee / Auckland Business School / Maastricht University / European Commission / Fisher School of Accounting / Auditing Principles Board / International Auditing and Assurance Standards Board / University of Florida / US Securities and Exchange Commission / University of Auckland / /
Person
Eminent Scholar / Pierre Delsaux / Annette Nazareth / W. Robert Knechel / /
Position
Regulating audit quality Low C1 A1 B1 Independence Rules A2 Auditor / Audit Quality Auditor / A1 B1 A2 Auditor knowledge base High Auditor / Director / GAAS Rules C1 A1 B1 Independence Rules A2 Auditor / given auditor / inspector / quality and regulation High Auditor / auditor / feasible Conflicted expertise Auditor / Professor of Auditing / 74th CPA / Fisher / member / /
audit quality and regulation The credibility of and trust in the accounting profession lies in its preparedness to take a strong stance on self-regulation in the public interest. by w. robert knechel A condensed version