Auditor Independence
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Auditor Independence
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Author : Ismail Adelopo
language : en
Publisher: Routledge
Release Date : 2016-04-08
Auditor Independence written by Ismail Adelopo and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-04-08 with Business & Economics categories.
In Auditor Independence, Ismail Adelopo argues that the importance of auditors' independence cannot be over-emphasised. Not only do auditors provide certification of the truth and fairness of the information prepared by managers, they also have a duty to express opinions on the degree of compliance with laws and regulations guiding a firm's operations. Theirs is a socially important responsibility. In all that has been proposed to mitigate the governance crisis and restore confidence in the market system, relatively little attention has been paid to auditor independence. Examining the historical role of auditing in corporate governance and the regulatory context, this book sets the function within a theoretical framework and then provides empirical analysis of the problem issues such as the relationship between audit committees and external auditors and the probity of providing non-auditing services to audit clients. The focus on matters that are damaging to market confidence and threatening to the reputation of the auditing profession, means the conclusions and recommendations in this book are important for key stakeholders, including policy makers, regulators, those running companies, and their investors and customers. This is also a book for those responsible for training in the auditing profession and for others with a research or academic interest in the matters addressed.
Auditor Independence
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Author : Jeffrey C. Steinhoff
language : en
Publisher: DIANE Publishing
Release Date : 2002
Auditor Independence written by Jeffrey C. Steinhoff and has been published by DIANE Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002 with Auditing categories.
United States And European Union Auditor Independence Regulation
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Author : Christiane Strohm
language : en
Publisher: Springer Science & Business Media
Release Date : 2007-12-11
United States And European Union Auditor Independence Regulation written by Christiane Strohm and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-12-11 with Business & Economics categories.
Christiane Strohm investigates the effects of the Sarbanes-Oxley-Act and the revised 8th EU-Directive on auditing. She shows that there is a difference in the communication and safeguarding effects of a regulation, depending on the precision of its wording and that safeguarding effects also depend on auditors' monetary incentives and on perceived costs of litigation.
The Sec S Revised Auditor Independence Rules
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Author : Richard I. Miller
language : en
Publisher:
Release Date : 2002
The Sec S Revised Auditor Independence Rules written by Richard I. Miller and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002 with Auditing categories.
Auditor Independence
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Author : Ismail Adelopo
language : en
Publisher: Routledge
Release Date : 2016-04-08
Auditor Independence written by Ismail Adelopo and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-04-08 with Business & Economics categories.
In Auditor Independence, Ismail Adelopo argues that the importance of auditors' independence cannot be over-emphasised. Not only do auditors provide certification of the truth and fairness of the information prepared by managers, they also have a duty to express opinions on the degree of compliance with laws and regulations guiding a firm's operations. Theirs is a socially important responsibility. In all that has been proposed to mitigate the governance crisis and restore confidence in the market system, relatively little attention has been paid to auditor independence. Examining the historical role of auditing in corporate governance and the regulatory context, this book sets the function within a theoretical framework and then provides empirical analysis of the problem issues such as the relationship between audit committees and external auditors and the probity of providing non-auditing services to audit clients. The focus on matters that are damaging to market confidence and threatening to the reputation of the auditing profession, means the conclusions and recommendations in this book are important for key stakeholders, including policy makers, regulators, those running companies, and their investors and customers. This is also a book for those responsible for training in the auditing profession and for others with a research or academic interest in the matters addressed.
Auditor Independence
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Author : Dr Ismail Adelopo
language : en
Publisher: Gower Publishing, Ltd.
Release Date : 2013-01-28
Auditor Independence written by Dr Ismail Adelopo and has been published by Gower Publishing, Ltd. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-01-28 with Business & Economics categories.
In Auditor Independence, Ismail Adelopo argues that the importance of auditors' independence cannot be over-emphasised. Not only do auditors provide certification of the truth and fairness of the information prepared by managers, they also have a duty to express opinions on the degree of compliance with laws and regulations guiding a firm's operations. Theirs is a socially important responsibility. In all that has been proposed to mitigate the governance crisis and restore confidence in the market system, relatively little attention has been paid to auditor independence. Examining the historical role of auditing in corporate governance and the regulatory context, this book sets the function within a theoretical framework and then provides empirical analysis of the problem issues such as the relationship between audit committees and external auditors and the probity of providing non-auditing services to audit clients. The focus on matters that are damaging to market confidence and threatening to the reputation of the auditing profession, means the conclusions and recommendations in this book are important for key stakeholders, including policy makers, regulators, those running companies, and their investors and customers. This is also a book for those responsible for training in the auditing profession and for others with a research or academic interest in the matters addressed.
The Sec S Proposed Auditor Independence Rules
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Author : United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Securities
language : en
Publisher:
Release Date : 2002
The Sec S Proposed Auditor Independence Rules written by United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Securities and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002 with Accountants categories.
Real Issues In Auditor Independence
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Author : Chinedum Nwoko
language : en
Publisher: Gethsemane Publishers
Release Date : 1998
Real Issues In Auditor Independence written by Chinedum Nwoko and has been published by Gethsemane Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998 with Auditing categories.
Independent Accounts
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Author : Cheryl R. Lehman
language : en
Publisher: JAI Press Incorporated
Release Date : 2006-12-01
Independent Accounts written by Cheryl R. Lehman and has been published by JAI Press Incorporated this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-12-01 with Business & Economics categories.
Returning to its roots in activism and economic justice, this issue exposes accounting practice as a contested terrain by examining its role as a social force encompassing issues of value, governance, ethics, politics, and class. It illuminates the detrimental social consequences of failing to recognize accountings role in the social environment.
Statutory Auditors Independence In Protecting Stakeholders Interest
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Author : Mitrendu Narayan Roy
language : en
Publisher: Springer
Release Date : 2018-07-20
Statutory Auditors Independence In Protecting Stakeholders Interest written by Mitrendu Narayan Roy and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-07-20 with Business & Economics categories.
Corporate failures and accounting scandals have shaken the foundations of investors’ confidence in the transparency, integrity and accountability of corporations and financial markets. There have also been public disquiet about the role of professional auditors and audit firms, who had been associated with these corporate scandals. Written from a global perspective, the book assists in understanding the gravity of independent attitude of statutory auditors in protecting stakeholders’ interest and examines the effectiveness of the existing standards and other legal and regulatory requirements in enforcing statutory auditors’ independent engagement. It then suggests modifications in those regulations. The study has been made through seven chapters in order to address empirically statutory auditors’ independence in protecting stakeholders’ interest. Primary audiences of the book are researchers in finance and control, students, and professionals in the field of accounting and auditing.