... research in this environment by exploring governance issues relating to the quality of financial reporting and auditing in Singapore In spite of its size, Singapore plays an important role in setting ... to the SES © AAANZ, 2002 200 Jenny Goodwin, Jean Lin Seow / Accounting and Finance 42 (2002) 195–223 an understanding of accounting, auditing and control issues (Cohen et al., 2000; Goodwin and ... in uence their client’s strength of internal controls and integrity of financial reporting Thus, identifying the perceptions of these two key constituents should enhance our understanding of the...