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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
Tabla de Contenidos:
  • 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