Independent accounts : the possibilities for auditor independence in the age of financial scandal /

A research publication with two magor aims. First, to provide a forum for researchers concerned with critically appraising and significally transforming conventional accounting theory, practice, teaching and research. Second, to increase the social self-awareness of accounting practitioners, educato...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Otros Autores: Lehman, Cheryl R.
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Amsterdam ; Oxford : Elsevier JAI, 2007.
Colección:Advances in public interest accounting ; v. 12.
Temas:
Expenditures, Public.
Accounting.
Public interest.
Dépenses publiques.
Intérêt public.
public interest.
BUSINESS & ECONOMICS > Accounting > Financial.
Overheidsuitgaven.
Onafhankelijkheid (algemeen)
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Cover
  • Copyright page
  • Contents
  • List of contributors
  • List of reviewers
  • Editorial board
  • Chapter 1. Auditor and Audit Independence in an age of Financial Scandals
  • The Importance of Auditor Independence
  • The Impoverished Response from the 'Ivory Tower'
  • The Theater of Financial Scandal
  • The Individual Contributions
  • Auditor Independence Revisited
  • Acknowledgment
  • References
  • Chapter 2. The Contested Concept of Auditor Independence
  • Introduction
  • Debates about Auditor Independence
  • Changes in the Market for Audit Services as an Impediment to Independence
  • Proposals to Increase Auditor Independence before Sarbanes-Oxley
  • The Concept of Auditor Independence after Sarbanes-Oxley
  • References
  • Chapter 3. Integrity, Auditor Independence, and the Protection of Investors
  • Investor Protection
  • The Compliance Approach to Investor Protection
  • Compliance is not enough
  • Acting with Integrity
  • Integrity and the AICPA code of Professional Conduct
  • Auditors and Integrity
  • The Integrity of Accounting Firms
  • Conclusions
  • Notes
  • Acknowledgment
  • References
  • Chapter 4. Examining Audit Relations: A Reconsideration of Auditor Independence
  • The Impossibility of Independence
  • Thinking about Relationships
  • Concluding Comments
  • Notes
  • References
  • Chapter 5. Auditor Independence and Nonaudit Services: The SEC's Independence Hearings through a User-Primacy Lens
  • Introduction
  • Background
  • Critique of Opponents' Challenges to the Proposed Rule
  • Lessons for Policy Makers
  • Notes
  • References
  • Chapter 6. Politics and the Public Accounting Profession in the U.S.: Implications for the Federal Regulation of Auditing and Financial Reporting
  • Why is the U.S. Public Accounting Profession Involved in Federal Politics?
  • Can the Public Interest Rationale for the Public Accounting Profession's Involvement in Federal Politics Suffice?
  • Economic Rationales for Political Involvement
  • Research on the Political Activities of the U.S. Public Accounting Profession
  • Conclusions
  • References
  • Chapter 7. Reforming Auditor Independence: Voicing and Acting upon Auditors' Concerns and Criticisms
  • Downplaying Concerns about Independence
  • Auditors' Concerns about Independence
  • Reforming Institutional Mechanisms?
  • Notes
  • Acknowledgements
  • References
  • Chapter 8. The Changing Nature of Accounting Virtues
  • The Functions of Ethical Discourses
  • Of Images and Appearances: A Social Dimension
  • The Secularization of Ethical Discourses: A Cultural Dimension
  • The Codification of Ethics and the Accountant's Dual Identity: An Economic Dimension
  • The Demonstration of Independence: a Political Dimension
  • Summary
  • Notes
  • References
  • Chapter 9. On the (IM)Possibility of Auditor Independence: Insights from Central and Eastern Europe
  • Introduction
  • Recent Professional Developments in the Czech Republic, Poland and Russia
  • Auditor Independence Regulations in Local Legislation and codes of Ethics
  • Local Socio-Economic Issues and Auditor Independence
  • Impact of Culture on the Construction of Auditor Independence
  • Legal Framework
  • Disciplinary Enforcement
  • Conclusions and Policy Implications
  • Notes
  • References.

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