Dear Sharifah, please see attached article. It will be useful for your research.

Thank you so much for your kind help Marina. Really appreciate it 😊

Thank you Linda for a response.

The Financial Reporting Council, and the American Accounting Association, both have websites that contain information and references which may be helpful to your enquiries.

Dear William, thank yo so much for the info given..it really helpful :)

The International Organization of Supreme Audit Institutions (INTOSAI) has a useful website - www.intosai.org - with a wealth of information on auditing standards and procedures. There are also regional associations. Otherwise, see the attached evaluation of the partnership between the Norwegian Office of the Auditor General and the National Audit Office in Malawi. Although strictly not research, it will give you many ideas for research questions.

It would be worthwhile to check back on the circumstances of the Enron electricity scandal in California - the "problem" was that the practices of Enron were audited and accepted by a prominent audit company.  When this "oversight" was discovered, further research revealed that many prominent auditing firms were NOT exercising "due diligence" during their audits, and serious scams were being overlooked (on purpose).  A major auditing firm was scandalized as a result.

Dear Arne Tostensen  & William Sheridan, thank you so much for the information, really appreciate it. Now i have more info about governance issue in the audit industry. While there is vast literature on corporate governance, yet I think there is a gap in the literature as far as audit firm governance is concerned. I am looking forward for more articles pertain to this issue. Thanks a lot :)

Another possible source of information has just come to my attention:  the website accountingWEB.com - look for auditing reports.

Mr. William, noted..thanks a lot, really appreciate it.