Auditor Independence Auditing, Corporate Governance and Market Confidence - Adelopo, Ismail (Ashgate Pub., 2012)
Cover; Contents; List of Figures; List of Tables; 1 Corporate Misbehaviour and Corporate Governance; 2 Defining Corporate Governance -- The Background; 3 Regulation and Auditing -- Ethics and Professionalism; 4 Theory and Corporate Phenomena -- Concepts and Frameworks; 5 Audit Committees and Auditor Independence -- The Research Evidence; 6 Governance and Auditing -- Theory, Practice, Policy and Research; References; Index
Auditors' independence has been called into question in the light of their being complicit in some of the corporate misbehaviour exposed in recent years. Here, the author examines the historical role of auditing in corporate governance and the regulatory context. He sets the function within a theoretical framework and then provides empirical analysis of 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 reput