3. Gatekeeper integrity

Strengthening the role of gatekeepers

Auditors perform the role of gatekeepers to assure the financial and non-financial assertions in corporate reports. In recognising the changing demands for credible information assurance, auditors face challenges regarding independence, audit committee effectiveness, the role of social audit and audit and taxation effectiveness.


  • Hossain, Sarowar, Chapple, Ellie, Monroe, Gary (2018) Does auditor gender affect issuing going-concern decisions for financially distressed clients? Accounting and Finance, 58 (4), pp.1027-1061.
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