Auditor independence : an analysis of the adequacy of selected provisions in CLERP 9

Kuan, Kelvin Ting-Chia (2014) Auditor independence : an analysis of the adequacy of selected provisions in CLERP 9. Professional Doctorate thesis, Queensland University of Technology.


Worldwide corporate collapses in the past have highlighted various weaknesses in corporate governance, which included auditor independence. This thesis advocates the use of private interest theory as a framework to evaluate proposals for law reform related to the independence of external company auditors. This study argues that the current regulation of auditor independence falls short of the 'ideal independence' required by the general public. This is because the regulation was developed, in some instances, to serve the private interests of powerful lobby groups rather than the public interest. This research concludes that there is a case for reform of the existing requirements in the Corporations Act 2001 (Cth) in respect of auditor independence.

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665 since deposited on 18 Sep 2014
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ID Code: 75914
Item Type: QUT Thesis (Professional Doctorate)
Supervisor: Anderson, Colin & Brown, Catherine
Keywords: ASIC, auditor independence, CALDB, CLERP 9, corporations law, legal reform, private interest theory, public interest, auditor
Divisions: Current > QUT Faculties and Divisions > Faculty of Law
Current > Schools > School of Law
Institution: Queensland University of Technology
Deposited On: 18 Sep 2014 23:56
Last Modified: 03 Sep 2015 05:59

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