Auditor independence: an exploratory study on some core issues of accountants's ethics
Gespeichert in:
| 1. Verfasser: | |
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| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
1994
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| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Groningen, Univ., Diss. |
| Beschreibung: | 257 S. |
| ISBN: | 9001783740 |
Internformat
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Datensatz im Suchindex
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| adam_text | CONTENTS
I AUDITOR INDEPENDENCE IN A UNITING EUROPE
1.1 Integrity, objectivity, independence 1
1.2 Developments in concepts in the USA, UK and
the Netherlands 2
1.3 Some theoretical aspects 4
1.4 Contents of this study 8
Appendix A: References 11
II THE STRUGGLE FOR INDEPENDENCE: A HISTORICAL SKETCH OF
DUTCH AUDIT RESEARCH
2.1 Introduction 13
2.2 Trends in the development of the Dutch audit profession 17
2.3 Development of business theory ( bedrijfsleer )
and business economics ( bedrijfseconomie ) in the
Netherlands, and the interaction with practice
development 28
2.4 Purpose and structure of research 34
2.5 Formation of a theory on auditing: Research
through discussion 39
2.6 Independent investigation as the principal issue 48
2.7 Dialogue with Society 54
2.8 Conclusion 58
Appendix B: Index of Inaugural Lectures and Valedictory Lectures on
accounting and auditing, as presented by Dutch
Professors of accountancy at Dutch universities. 61
Appendix C: References 75
III AUDITOR INDEPENDENCE: A REAL ISSUE?
3.1 The concept and some complications in the
European Community 81
3.2 Variations in perceptions and some research findings 85
3.3 What factors influence perceptions of independence? 91
3.4 The ethical issue 96
Appendix D: A select bibliography 99
IV AUDITOR INDEPENDENCE IN A UNITING EUROPE: A SERIES OF
INTERVIEWS
4.1 Introduction 113
4.2 H. Eggerstedt 117
4.3. F.H. Fentener van Vlissingen 124
4.4 J.A. Steenmeijer 132
4.5 H.H.F. Wijffels 137
4.6 H.O.C.R. Ruding 145
4.7 J.C. Blankert 154
4.8 J. Kamminga 160
4.9 J. Stekelenburg 167
4.10 A.A. Westerlaken 175
4.11 K. Van Hulle and J. Hegarty 179
4.12 R. Measelle/R. Mednick 191
4.13 C.J.A. van Lede 197
4.14 Th.S. Usselmuiden 205
V OVERVIEW AND CONCLUSIONS
5.1 Auditor independence: an intriguing subject 213
5.2 Research question 215
5.3 Evolution of an independent Dutch audit profession:
the academic lectures 217
5.3.1 Trends in the development of the Dutch audit professions 218
5.3.2 Independence in research and practice 219
5.3.3 Opportunities and risks 221
5.4 International regulation and research on auditor independence 222
5.4.1 International regulation 222
5.4.2 Audit research 225
5.4.3 Conclusions 227
5.5 Interviews on auditor independence 228
5.5.1 Interviewees and questions 228
5.5.2 Important aspects of the ethical rule of independence for
public accountants 230
5.5.3 Which policies should the profession adopt or change to
optimize independence? 232
5.5.4 Opinions about the international debate on the adequacy of
independent audits 233
5.5.5 Is independence of auditors primarily a matter of perception
and communication? 234
5.5.6 What signals should auditors, audit firms and/or
professional institutes express to be perceived as impartial,
independent observers? 235
5.5.7 Specific suggestions 236
5.5.8 Implications for the Shockley model 239
5.6 Concluding discussion 241
5.7 Limitations of this research 244
5.8 Recommendations 245
5.9 Summary 246
Appendix E: References 249
SAMENVATTING (Summary in Dutch) 251
CURRICULUM VITAE 257
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| spelling | Schilder, Arnold Verfasser aut Auditor independence an exploratory study on some core issues of accountants's ethics Arnold Schilder 1994 257 S. txt rdacontent n rdamedia nc rdacarrier Groningen, Univ., Diss. Accountants gtt Beroepsethiek gtt Beroepspraktijk gtt Auditors Professional ethics Auditors Professional ethics Europe Wirtschaftsprüfer (DE-588)4066500-8 gnd rswk-swf Unabhängigkeit (DE-588)4186820-1 gnd rswk-swf Europa (DE-588)4113937-9 Hochschulschrift gnd-content Wirtschaftsprüfer (DE-588)4066500-8 s Unabhängigkeit (DE-588)4186820-1 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006855015&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Schilder, Arnold Auditor independence an exploratory study on some core issues of accountants's ethics Accountants gtt Beroepsethiek gtt Beroepspraktijk gtt Auditors Professional ethics Auditors Professional ethics Europe Wirtschaftsprüfer (DE-588)4066500-8 gnd Unabhängigkeit (DE-588)4186820-1 gnd |
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| title | Auditor independence an exploratory study on some core issues of accountants's ethics |
| title_auth | Auditor independence an exploratory study on some core issues of accountants's ethics |
| title_exact_search | Auditor independence an exploratory study on some core issues of accountants's ethics |
| title_full | Auditor independence an exploratory study on some core issues of accountants's ethics Arnold Schilder |
| title_fullStr | Auditor independence an exploratory study on some core issues of accountants's ethics Arnold Schilder |
| title_full_unstemmed | Auditor independence an exploratory study on some core issues of accountants's ethics Arnold Schilder |
| title_short | Auditor independence |
| title_sort | auditor independence an exploratory study on some core issues of accountants s ethics |
| title_sub | an exploratory study on some core issues of accountants's ethics |
| topic | Accountants gtt Beroepsethiek gtt Beroepspraktijk gtt Auditors Professional ethics Auditors Professional ethics Europe Wirtschaftsprüfer (DE-588)4066500-8 gnd Unabhängigkeit (DE-588)4186820-1 gnd |
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