Ethics and auditing /

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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.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Otros Autores: Campbell, Tom, 1938-2019, Houghton, Keith A.
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Canberra : ANU E Press, 2005.
Temas:
Auditing.
Auditing > Moral and ethical aspects.
Auditors > Professional ethics.
Vérificateurs-comptables > Déontologie.
Business and management.
Economics, finance, business and management.
Organizational theory and behaviour.
BUSINESS & ECONOMICS > Auditing.
Auditing
Auditing > Moral and ethical aspects
Auditors > Professional ethics
Moral
Ethics
Electronic books.
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Foreword: Restoring public trust / Bill Edge
  • Introduction: The ethics of auditing / Tom Campbell
  • I: Approaches to the critique of auditing. Governance and accountability: a legal approach to auditing / 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.

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