The Role of the IASB and Auditing Standards in the Aftermath of the 2008/2009 Financial Crisis

The Role of the IASB and Auditing Standards in the Aftermath of the 2008/2009 Financial Crisis

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The Role of the IASB and Auditing Standards in the Aftermath of the 2008/2009 Financial Crisis

The primary argument of this paper is, namely, that the International Accounting Standards Board (IASB), is in need of an enforcement mechanism. In drawing attention to this argument, the paper not only proposes considerations which are to be taken into account if such a mechanism is to be implemented, but also considers areas in which the regulation of accounting standards, and auditing…

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