• Medientyp: E-Book
  • Titel: Ethics and auditing
  • Enthält: Foreword: Restoring public trust / Bill Edge
    Introduction: The ethics of auditing / Tom Campbell
    / 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.
  • Beteiligte: Campbell, Tom [Sonstige Person, Familie und Körperschaft]; Houghton, Keith A. [Sonstige Person, Familie und Körperschaft]
  • Erschienen: Canberra: ANU E Press, 2005
  • Umfang: 1 Online-Ressource (xxxii, 354 pages)
  • Sprache: Englisch
  • ISBN: 9781920942267; 1920942262; 9781920942250; 1920942254
  • Schlagwörter: Auditing Moral and ethical aspects. ; Auditors Professional ethics. ; Auditing ; Auditing. ; Auditors Professional ethics ; Auditing Moral and ethical aspects ; Auditors ; Economics, finance, business and management ; Organizational theory and behaviour ; BUSINESS & ECONOMICS ; Auditing ; Auditing ; Moral and ethical aspects ; Auditors ; Professional ethics ; Accounting ; Business & Economics ; Commerce ; Business and management ; Electronic books
  • Entstehung:
  • Anmerkungen: Includes bibliographical references and index
    English
  • Beschreibung: 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.
  • Zugangsstatus: Freier Zugang