The case for Key Audit Matters in audit regulation Changes to audit reports are valuable to independent investors and this benefit accrues to Non-Big 4 firms. Robyn Moroney Department of Accounting Regulator’s tough love is a slippery slope Could the corporate regulator's tough stance on auditing firms be counter-productive? New research suggests it is leading to a 'tick the box' culture. Robyn Moroney Department of Accounting
