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C. Humphrey* and A. Loft†
*University of Manchester, Manchester, UK
†Lund University, Lund, Sweden
Introduction: Audit Regulation
Key Players in the Audit Regulatory Arena
The International Federation of Accountants
Financial Stability Board
International Organization of Securities Commissions
The European Union
Associations of Independent Audit Regulators
The Global Regulatory Involvement of Audit Firms
The Global Regulatory Involvement of National Professional Accounting Bodies
Audit Regulation and Audit Quality
Regulatory Compliance and Enforcement
Conclusion: Maintaining Public Interest in Global Regulation
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