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Campbell, Tom
[Sonstige Person, Familie und Körperschaft];
Houghton, Keith A.
[Sonstige Person, Familie und Körperschaft]
Ethics and auditing
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- 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]
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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:
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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