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dc.description.abstractThis dissertation investigates the relationship between statutory auditors and the regulator, being the Malta Financial Services Authority (MFSA). The opinions and perceptions of auditors, officers of the regulator and a consultant were obtained through the conduct of semi-structured interviews. The study concludes that auditors provide useful assistance to the regulator, which aids the latter in its oversight of the market, and that, the existence of a regulator benefits the auditor when conducting the annual statutory audit. Consequently, the reports issued by auditors and by the regulator are extremely valuable in the financial services sector. Thus, the co-operation between auditors and the regulator improves both the audit and the regulatory environment. Furthermore, the study concludes that the relationship between auditors and the regulator provides benefits to both the operators and the customers in the financial services sector.en_GB
dc.subjectMalta Financial Services Authorityen_GB
dc.subjectAuditing -- Maltaen_GB
dc.subjectFinancial services industry -- Maltaen_GB
dc.titleThe regulator-statutory auditor relationship in the Maltese financial services sectoren_GB
dc.rights.holderThe copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder.en_GB
dc.publisher.institutionUniversity of Maltaen_GB
dc.publisher.departmentFaculty of Economics, Management & Accountancy. Department of Accountancyen_GB
dc.contributor.creatorFenech, Mark Anthony-
Appears in Collections:Dissertations - FacEma - 2009
Dissertations - FacEMAAcc - 2009

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