Independent accounts: the possibilities for auditor independence in the age of financial scandal
Gespeichert in:
| Format: | Elektronisch E-Book |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Amsterdam
Elsevier JAI
2007
|
| Schriftenreihe: | Advances in public interest accounting
v. 12 |
| Schlagworte: | |
| Online-Zugang: | FAW01 FAW02 Volltext |
| Beschreibung: | Includes bibliographical references Cover -- Copyright page -- Contents -- List of contributors -- List of reviewers -- Editorial board -- Chapter 1. Auditor and Audit Independence in an age of Financial Scandals -- The Importance of Auditor Independence -- The Impoverished Response from the 'Ivory Tower' -- The Theater of Financial Scandal -- The Individual Contributions -- Auditor Independence Revisited -- Acknowledgment -- References -- Chapter 2. The Contested Concept of Auditor Independence -- Introduction -- Debates about Auditor Independence -- Changes in the Market for Audit Services as an Impediment to Independence -- Proposals to Increase Auditor Independence before Sarbanes-Oxley -- The Concept of Auditor Independence after Sarbanes-Oxley -- References -- Chapter 3. Integrity, Auditor Independence, and the Protection of Investors -- Investor Protection -- The Compliance Approach to Investor Protection -- Compliance is not enough -- Acting with Integrity -- Integrity and the AICPA code of Professional Conduct -- Auditors and Integrity -- The Integrity of Accounting Firms -- Conclusions -- Notes -- Acknowledgment -- References -- Chapter 4. Examining Audit Relations: A Reconsideration of Auditor Independence -- The Impossibility of Independence -- Thinking about Relationships -- Concluding Comments -- Notes -- References -- Chapter 5. Auditor Independence and Nonaudit Services: The SEC's Independence Hearings through a User-Primacy Lens -- Introduction -- Background -- Critique of Opponents' Challenges to the Proposed Rule -- Lessons for Policy Makers -- Notes -- References -- Chapter 6. Politics and the Public Accounting Profession in the U.S.: Implications for the Federal Regulation of Auditing and Financial Reporting -- Why is the U.S. Public Accounting Profession Involved in Federal Politics? -- Can the Public Interest Rationale for the Public Accounting Profession's Involvement in Federal Politics Suffice? -- Economic Rationales for Political Involvement -- Research on the Political Activities of the U.S. Public Accounting Profession -- Conclusions -- References -- Chapter 7. Reforming Auditor Independence: Voicing and Acting upon Auditors' Concerns and Criticisms -- Downplaying Concerns about Independence -- Auditors' Concerns about Independence -- Reforming Institutional Mechanisms? -- Notes -- Acknowledgements -- References -- Chapter 8. The Changing Nature of Accounting Virtues -- The Functions of Ethical Discourses -- Of Images and Appearances: A Social Dimension -- The Secularization of Ethical Discourses: A Cultural Dimension -- The Codification of Ethics and the Accountant's Dual Identity: An Economic Dimension -- The Demonstration of Independence: a Political Dimension -- Summary -- Notes -- References -- Chapter 9. On the (IM)Possibility of Auditor Independence: Insights from Central and Eastern Europe -- Introduction -- Recent Professional Developments in the Czech Republic, Poland and Russia -- Auditor Independence Regulations in Local Legislation and codes of Ethics -- Local Socio-Economic Issues and Auditor Independence -- Impact of Culture on the Construction of Auditor Independence -- Legal Framework -- Disciplinary Enforcement -- Conclusions and Policy Implications -- Notes -- References A research publication with two magor aims. First, to provide a forum for researchers concerned with critically appraising and significally transforming conventional accounting theory, practice, teaching and research. Second, to increase the social self-awareness of accounting practitioners, educators and researchers |
| Beschreibung: | 1 Online-Ressource (167 pages) |
| ISBN: | 0080467512 1849504687 9780080467511 9781849504683 |
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| 490 | 0 | |a Advances in public interest accounting |v v. 12 | |
| 500 | |a Includes bibliographical references | ||
| 500 | |a Cover -- Copyright page -- Contents -- List of contributors -- List of reviewers -- Editorial board -- Chapter 1. Auditor and Audit Independence in an age of Financial Scandals -- The Importance of Auditor Independence -- The Impoverished Response from the 'Ivory Tower' -- The Theater of Financial Scandal -- The Individual Contributions -- Auditor Independence Revisited -- Acknowledgment -- References -- Chapter 2. The Contested Concept of Auditor Independence -- Introduction -- Debates about Auditor Independence -- Changes in the Market for Audit Services as an Impediment to Independence -- Proposals to Increase Auditor Independence before Sarbanes-Oxley -- The Concept of Auditor Independence after Sarbanes-Oxley -- References -- Chapter 3. Integrity, Auditor Independence, and the Protection of Investors -- Investor Protection -- The Compliance Approach to Investor Protection -- Compliance is not enough -- Acting with Integrity -- | ||
| 500 | |a Integrity and the AICPA code of Professional Conduct -- Auditors and Integrity -- The Integrity of Accounting Firms -- Conclusions -- Notes -- Acknowledgment -- References -- Chapter 4. Examining Audit Relations: A Reconsideration of Auditor Independence -- The Impossibility of Independence -- Thinking about Relationships -- Concluding Comments -- Notes -- References -- Chapter 5. Auditor Independence and Nonaudit Services: The SEC's Independence Hearings through a User-Primacy Lens -- Introduction -- Background -- Critique of Opponents' Challenges to the Proposed Rule -- Lessons for Policy Makers -- Notes -- References -- Chapter 6. Politics and the Public Accounting Profession in the U.S.: Implications for the Federal Regulation of Auditing and Financial Reporting -- Why is the U.S. Public Accounting Profession Involved in Federal Politics? -- Can the Public Interest Rationale for the Public Accounting Profession's Involvement in Federal Politics Suffice? -- | ||
| 500 | |a Economic Rationales for Political Involvement -- Research on the Political Activities of the U.S. Public Accounting Profession -- Conclusions -- References -- Chapter 7. Reforming Auditor Independence: Voicing and Acting upon Auditors' Concerns and Criticisms -- Downplaying Concerns about Independence -- Auditors' Concerns about Independence -- Reforming Institutional Mechanisms? -- Notes -- Acknowledgements -- References -- Chapter 8. The Changing Nature of Accounting Virtues -- The Functions of Ethical Discourses -- Of Images and Appearances: A Social Dimension -- The Secularization of Ethical Discourses: A Cultural Dimension -- The Codification of Ethics and the Accountant's Dual Identity: An Economic Dimension -- The Demonstration of Independence: a Political Dimension -- Summary -- Notes -- References -- Chapter 9. On the (IM)Possibility of Auditor Independence: Insights from Central and Eastern Europe -- Introduction -- | ||
| 500 | |a Recent Professional Developments in the Czech Republic, Poland and Russia -- Auditor Independence Regulations in Local Legislation and codes of Ethics -- Local Socio-Economic Issues and Auditor Independence -- Impact of Culture on the Construction of Auditor Independence -- Legal Framework -- Disciplinary Enforcement -- Conclusions and Policy Implications -- Notes -- References | ||
| 500 | |a A research publication with two magor aims. First, to provide a forum for researchers concerned with critically appraising and significally transforming conventional accounting theory, practice, teaching and research. Second, to increase the social self-awareness of accounting practitioners, educators and researchers | ||
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Datensatz im Suchindex
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| id | DE-604.BV043105124 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T07:17:34Z |
| institution | BVB |
| isbn | 0080467512 1849504687 9780080467511 9781849504683 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-028529315 |
| oclc_num | 122379584 |
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| owner_facet | DE-1046 DE-1047 |
| physical | 1 Online-Ressource (167 pages) |
| psigel | ZDB-4-EBA ZDB-4-EBA FAW_PDA_EBA |
| publishDate | 2007 |
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| publisher | Elsevier JAI |
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| series2 | Advances in public interest accounting |
| spelling | Independent accounts the possibilities for auditor independence in the age of financial scandal edited by Cheryl L. Lehman Amsterdam Elsevier JAI 2007 1 Online-Ressource (167 pages) txt rdacontent c rdamedia cr rdacarrier Advances in public interest accounting v. 12 Includes bibliographical references Cover -- Copyright page -- Contents -- List of contributors -- List of reviewers -- Editorial board -- Chapter 1. Auditor and Audit Independence in an age of Financial Scandals -- The Importance of Auditor Independence -- The Impoverished Response from the 'Ivory Tower' -- The Theater of Financial Scandal -- The Individual Contributions -- Auditor Independence Revisited -- Acknowledgment -- References -- Chapter 2. The Contested Concept of Auditor Independence -- Introduction -- Debates about Auditor Independence -- Changes in the Market for Audit Services as an Impediment to Independence -- Proposals to Increase Auditor Independence before Sarbanes-Oxley -- The Concept of Auditor Independence after Sarbanes-Oxley -- References -- Chapter 3. Integrity, Auditor Independence, and the Protection of Investors -- Investor Protection -- The Compliance Approach to Investor Protection -- Compliance is not enough -- Acting with Integrity -- Integrity and the AICPA code of Professional Conduct -- Auditors and Integrity -- The Integrity of Accounting Firms -- Conclusions -- Notes -- Acknowledgment -- References -- Chapter 4. Examining Audit Relations: A Reconsideration of Auditor Independence -- The Impossibility of Independence -- Thinking about Relationships -- Concluding Comments -- Notes -- References -- Chapter 5. Auditor Independence and Nonaudit Services: The SEC's Independence Hearings through a User-Primacy Lens -- Introduction -- Background -- Critique of Opponents' Challenges to the Proposed Rule -- Lessons for Policy Makers -- Notes -- References -- Chapter 6. Politics and the Public Accounting Profession in the U.S.: Implications for the Federal Regulation of Auditing and Financial Reporting -- Why is the U.S. Public Accounting Profession Involved in Federal Politics? -- Can the Public Interest Rationale for the Public Accounting Profession's Involvement in Federal Politics Suffice? -- Economic Rationales for Political Involvement -- Research on the Political Activities of the U.S. Public Accounting Profession -- Conclusions -- References -- Chapter 7. Reforming Auditor Independence: Voicing and Acting upon Auditors' Concerns and Criticisms -- Downplaying Concerns about Independence -- Auditors' Concerns about Independence -- Reforming Institutional Mechanisms? -- Notes -- Acknowledgements -- References -- Chapter 8. The Changing Nature of Accounting Virtues -- The Functions of Ethical Discourses -- Of Images and Appearances: A Social Dimension -- The Secularization of Ethical Discourses: A Cultural Dimension -- The Codification of Ethics and the Accountant's Dual Identity: An Economic Dimension -- The Demonstration of Independence: a Political Dimension -- Summary -- Notes -- References -- Chapter 9. On the (IM)Possibility of Auditor Independence: Insights from Central and Eastern Europe -- Introduction -- Recent Professional Developments in the Czech Republic, Poland and Russia -- Auditor Independence Regulations in Local Legislation and codes of Ethics -- Local Socio-Economic Issues and Auditor Independence -- Impact of Culture on the Construction of Auditor Independence -- Legal Framework -- Disciplinary Enforcement -- Conclusions and Policy Implications -- Notes -- References A research publication with two magor aims. First, to provide a forum for researchers concerned with critically appraising and significally transforming conventional accounting theory, practice, teaching and research. Second, to increase the social self-awareness of accounting practitioners, educators and researchers BUSINESS & ECONOMICS / Accounting / Financial bisacsh Accounting fast Expenditures, Public fast Public interest fast Overheidsuitgaven gtt Accounting gtt Onafhankelijkheid (algemeen) gtt Wirtschaft Expenditures, Public Accounting Public interest Lehman, Cheryl R. Sonstige (DE-588)130156280 oth Erscheint auch als Druck-Ausgabe 978-0-7623-1382-2 0-7623-1382-X http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=185819 Aggregator Volltext |
| spellingShingle | Independent accounts the possibilities for auditor independence in the age of financial scandal BUSINESS & ECONOMICS / Accounting / Financial bisacsh Accounting fast Expenditures, Public fast Public interest fast Overheidsuitgaven gtt Accounting gtt Onafhankelijkheid (algemeen) gtt Wirtschaft Expenditures, Public Accounting Public interest |
| title | Independent accounts the possibilities for auditor independence in the age of financial scandal |
| title_auth | Independent accounts the possibilities for auditor independence in the age of financial scandal |
| title_exact_search | Independent accounts the possibilities for auditor independence in the age of financial scandal |
| title_full | Independent accounts the possibilities for auditor independence in the age of financial scandal edited by Cheryl L. Lehman |
| title_fullStr | Independent accounts the possibilities for auditor independence in the age of financial scandal edited by Cheryl L. Lehman |
| title_full_unstemmed | Independent accounts the possibilities for auditor independence in the age of financial scandal edited by Cheryl L. Lehman |
| title_short | Independent accounts |
| title_sort | independent accounts the possibilities for auditor independence in the age of financial scandal |
| title_sub | the possibilities for auditor independence in the age of financial scandal |
| topic | BUSINESS & ECONOMICS / Accounting / Financial bisacsh Accounting fast Expenditures, Public fast Public interest fast Overheidsuitgaven gtt Accounting gtt Onafhankelijkheid (algemeen) gtt Wirtschaft Expenditures, Public Accounting Public interest |
| topic_facet | BUSINESS & ECONOMICS / Accounting / Financial Accounting Expenditures, Public Public interest Overheidsuitgaven Onafhankelijkheid (algemeen) Wirtschaft |
| url | http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=185819 |
| work_keys_str_mv | AT lehmancherylr independentaccountsthepossibilitiesforauditorindependenceintheageoffinancialscandal |