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Safeguarding the public interest /

The highly publicized accounting scandals of the recent past seriously damaged the credibility of the accounting profession. In an effort to restore public confidence in the capital markets, the US Congress passed the Sarbanes-Oxley Act of 2002. A central theme of this new law is the attempted reduc...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Otros Autores: Vinten, Gerald
Formato: Electrónico eBook
Idioma:Inglés
Publicado: [Bradford, England] : Emerald Group Pub., 2004.
Colección:Managerial auditing journal ; v. 19, no. 3.
Temas:
Acceso en línea:Texto completo

MARC

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245 0 0 |a Safeguarding the public interest /  |c guest editor, Gerald Vinten. 
260 |a [Bradford, England] :  |b Emerald Group Pub.,  |c 2004. 
300 |a 1 online resource (pages 336-476) :  |b illustrations. 
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490 1 |a Managerial auditing journal ;  |v v. 19, no. 3, 2004 
504 |a Includes bibliographical references. 
588 0 |a Print version record. 
520 |a The highly publicized accounting scandals of the recent past seriously damaged the credibility of the accounting profession. In an effort to restore public confidence in the capital markets, the US Congress passed the Sarbanes-Oxley Act of 2002. A central theme of this new law is the attempted reduction of major audit failure by stricter governmental regulation of the accounting profession and the creation of the Public Company Accounting Oversight Board. This paper discusses the likely effectiveness of the Sarbanes-Oxley Act in the reduction of major audit failures. Four root causes of audit. 
505 0 |a EDITORIAL ADVISORY BOARD; Abstracts and keywords; Sarbanes-Oxley and audit failure A critical examination; Interaction between compulsory and voluntary disclosure in Saudi Arabian corporate annual reports; Dual reforms Accounting and corporate governance; Internal auditors' role and authority New Zealand evidence; The US General Accounting Office Is freedom of audit access imperiled?; Implementing the impairment of assets requirements of SFAS No. 144 An empirical analysis; Corporate reporting on the Internet Audit issues and content analysis of practices 
590 |a ProQuest Ebook Central  |b Ebook Central Academic Complete 
650 0 |a Auditing. 
650 0 |a Accounting. 
650 7 |a BUSINESS & ECONOMICS  |x Accounting  |x Financial.  |2 bisacsh 
650 7 |a Accounting  |2 fast 
650 7 |a Auditing  |2 fast 
653 |a Andre fag (naturvidenskab og teknik)  |a Andre fag 
700 1 |a Vinten, Gerald. 
758 |i has work:  |a Safeguarding the public interest (Text)  |1 https://id.oclc.org/worldcat/entity/E39PCXWJ4pD9HWwMFRhcpr9ccd  |4 https://id.oclc.org/worldcat/ontology/hasWork 
830 0 |a Managerial auditing journal ;  |v v. 19, no. 3. 
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