Ethics and auditing
Examines ethical challenges exposed by recent accounting and auditing 'lapses' through a study of interconnected moral, legal and accounting issues. The book aims to engage a broad readership in the discussion of audit failure and reform.
| Otros Autores: | , |
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| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Canberra :
ANU E Press
2005.
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| Colección: | JSTOR Open Access monographs.
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| Acceso en línea: | Conectar con la versión electrónica |
| Ver en Universidad de Navarra: | https://innopac.unav.es/record=b34947176*spi |
Tabla de Contenidos:
- Foreword: Restoring public trust / Bill Edge
- Introduction: The ethics of auditing / Tom Campbell
- I: Approaches to the critique of auditing. Governance and accountability: a legal approach to auditing / Stephen Bottomley
- 'Perfectly legal': a sociological approach to auditing / Doreen McBarnet
- Public oversight: an international approach to auditing / Roger Simnett and Alana Smith
- The role of markets: an economic approach to auditing / Jane Hamilton and Donald Stokes
- True and fair to whom?: a philosophical approach to auditing / Tom Campbell
- II. Auditor independence. Conflicts of interest in auditing: are they conducive to corruption? / Edward Spence
- Attachments between directors and auditors: do they affect engagement tenure? / Nicholas P Courtney and Christine A. Jubb
- Where were the gatekeepers? Corporate collapses and the role of accountants / Barry J Cooper
- Management economic bargaining power and auditors' objectivity / Carolyn A. Windsor
- Criticisms of auditors and earnings management during the Asian economic crisis / Shireenjit Kaur Johl, Christine A. Jubb and Keith A. Houghton
- III. Beyond the auditor: the search for solutions. Auditor independence: regulation, oversight and inspection / Keith A. Houghton and Christine A. Jubb
- Improving ethical judgment through deep learning / Kay Plummer
- Can we teach auditors and accountants to be more ethically competent and publicly accountable? / Bryan Howieson
- Do auditor provided non-audit services (APNAS) fees impair auditor independence? / Christopher Ikin
- Conclusion: Restorative strategies / Keith A. Houghton and Colin Dolley.
