Of particular relevance for the present study,
regarding differences between Que´bec and Anglo-
American culture, is the regulatory structure of
professional accounting bodies. A relatively high level
of legalism characterizes professional regulation in
Que´bec (Be´dard, 2003). All professions in the
province are regulated through the Professional Code
(Be´dard, 2001), which requires the adoption of a
code of ethics and mandatory professional inspection,
regulates the disciplinary process, and establishes the
Office des professions. The Office is allowed to makrecommendations concerning the professions’ regulations
and by-laws. The level of legalism in this regard
is lower in English-speaking provinces. For
example, in Ontario there is no umbrella legislation
for the professions and no institutionalized supervisory
body like the Office des professions. In the light of
all this, we expect people in Que´bec, including
professional accountants in the province, to be more
receptive to the idea of regulating auditor independence.
We formulate the following hypothesis:
Of particular relevance for the present study,
regarding differences between Que´bec and Anglo-
American culture, is the regulatory structure of
professional accounting bodies. A relatively high level
of legalism characterizes professional regulation in
Que´bec (Be´dard, 2003). All professions in the
province are regulated through the Professional Code
(Be´dard, 2001), which requires the adoption of a
code of ethics and mandatory professional inspection,
regulates the disciplinary process, and establishes the
Office des professions. The Office is allowed to makrecommendations concerning the professions’ regulations
and by-laws. The level of legalism in this regard
is lower in English-speaking provinces. For
example, in Ontario there is no umbrella legislation
for the professions and no institutionalized supervisory
body like the Office des professions. In the light of
all this, we expect people in Que´bec, including
professional accountants in the province, to be more
receptive to the idea of regulating auditor independence.
We formulate the following hypothesis:
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