Perceptions Of Auditors Independence An Empirical Analysis
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Perceptions Of Auditors Independence An Empirical Analysis
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Author : Randolph A. Shockley
language : en
Publisher:
Release Date : 1980
Perceptions Of Auditors Independence An Empirical Analysis written by Randolph A. Shockley and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1980 with 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.
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.
In recent years, the Sarbanes-Oxley-Act has received intemational attention unlike few other laws. The rules presented in this act take influence on business practice and dominate the ongoing discussion on business constitution in the USA as well as in Europe. Christiane Strohm's dissertation investigates the effects of the Sarbanes- Oxley-Act and the revised 8 EU-Directive - as a response toward the US-law - on auditing. This study is innovative for several reasons. Combining an auditor independence risk model (Mock et. al. 2005) with considerations on task complexity (Bonner 1994, 1995), the author develops an experimental approach that can be put to future use in research on regulation. In the following, the American and European regulations are investigated in three separate experiments that are conducted with participants of international background. With this, the author provides - to my knowledge - the first empirical comparative analysis of the Sarbanes Oxley Act and the revised 8 EU- Directive. As both statutes provide representative examples for rules-based (Sarbanes-Oxley-Act) and for principles-oriented (8 EU-directive) regulation, this work deserves recognition from beyond the limited scientific community of those interested in auditing. The experimental design and the results generated by this study are of high significance for the general discussion on the advantages of either rules-based or principles-oriented regulation that characterizes the current controversial debate on corporate governance.
Federal Register
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Author :
language : en
Publisher:
Release Date : 2000-07-12
Federal Register written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000-07-12 with Administrative law categories.
Business Ethics
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Author : Alan R. Malachowski
language : en
Publisher: Taylor & Francis
Release Date : 2001
Business Ethics written by Alan R. Malachowski and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001 with Business & Economics categories.
Bayero International Journal Of Accounting Research
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Author :
language : en
Publisher:
Release Date : 2005-05
Bayero International Journal Of Accounting Research written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005-05 with Accounting categories.
Auditing Assurance Services
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Author : William F. Messier
language : en
Publisher:
Release Date : 2019
Auditing Assurance Services written by William F. Messier and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with Auditing categories.
The International Journal Of Accounting
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Author :
language : en
Publisher:
Release Date : 1993
The International Journal Of Accounting written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993 with Accounting categories.
Research On Professional Responsibility And Ethics In Accounting
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Author : Cynthia Jeffrey
language : en
Publisher: Elsevier
Release Date : 2007-12-17
Research On Professional Responsibility And Ethics In Accounting written by Cynthia Jeffrey and has been published by Elsevier this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-12-17 with Business & Economics categories.
Research on Professional Responsibility and Ethics in Accounting" is devoted to publishing high-quality research and cases that focus on the professional responsibilities of accountants and how they deal with the ethical issues they face. The series features articles on a broad range of important and timely topics, including professionalism, social responsibility, ethical judgment, and accountability. The professional responsibilities of accountants are broad-based; they must serve clients and user groups whose needs, incentives, and goals may be in conflict. Further, accountants must interpret and apply codes of conduct, accounting and auditing principles, and securities regulations. Compliance with professional guidelines is judgment-based, and characteristics of the individual, the culture, and situations affect how these guidelines are interpreted and applied, as well as when they might be violated. Interactions between accountants, regulators, standard setters, and industries also have ethical components. Research into the nature of these interactions, resulting dilemmas, and how and why accountants resolve them, is the focus of this series. This title publishes annually.
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.