Independent accounts the possibilities for auditor independence in the age of financial scandal /

• Άλλοι συγγραφείς: Lehman, Cheryl R.
• Μορφή: Ηλεκτρονική πηγή Ηλ. βιβλίο
• Γλώσσα: English
• Έκδοση: Bingley, U.K. : Emerald, 2006.
• Σειρά: Advances in public interest accounting ; v. 12.
• Θέματα: Business & Economics > Banks & Banking.; Business & Economics > Accounting > General.; Accounting.; Banking.; Finance.

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. Arguing that the view of the discipline as objective and fair is a myt...

Πίνακας περιεχομένων:

• Auditor and audit independence in an age of financial scandals / David J. Cooper, Dean Neu
• Reforming auditor independence : voicing and acting upon auditors concerns and criticisms / Yves Gendron
• The changing nature of accounting virtues / Jeff Everett, Duncan Green
• On the (im)possibility of auditor independence : insights from central and eastern Europe / Katarzyna Kosmala, Pat Sucher
• Independence and competence? A Critical questioning of auditing / Christopher Humphrey, Peter Moizer, Stuart Turley
• The contested concept of auditor independence / C. Richard Baker
• Integrity, auditor independence, and the protection of investors / James C. Gaa
• Examining audit relations : a reconsideration of auditor independence / Joni J. Young
• Auditor independence and nonaudit services : the SEC's independence hearings through a user-primacy lens / John M. Thornton
• Politics and the public accounting profession in the U.S. : implications for the federal regulation of auditing and financial reporting / Robin W. Roberts.