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04525nam a2200349 a 4500 |
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1906114 |
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20171111234742.0 |
| 008 |
070405s2007 ne ob 000 0 eng d |
| 020 |
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|a 9780080467511
|q (electronic bk.)
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| 020 |
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|a 0080467512
|q (electronic bk.)
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| 020 |
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|a 1849504687
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| 020 |
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|a 9781849504683
|q (Cloth)
|z 076231382X
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| 040 |
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|a N$T
|b eng
|e pn
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| 050 |
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4 |
|a HJ9801
|b .I46 2007eb
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| 245 |
0 |
0 |
|a Independent accounts :
|b the possibilities for auditor independence in the age of financial scandal /
|c edited by Cheryl L. Lehman.
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| 260 |
|
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|a Amsterdam ;
|b Elsevier JAI,
|c 2007.
|a Oxford :
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| 300 |
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|a 1 online resource (167 pages).
|
| 490 |
1 |
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|a Advances in public interest accounting ;
|v v. 12
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| 504 |
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|a Includes bibliographical references.
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| 505 |
0 |
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|a 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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| 650 |
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0 |
|a Expenditures, Public.
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| 650 |
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0 |
|a Accounting.
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| 650 |
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0 |
|a Public interest.
|
| 650 |
|
7 |
|a BUSINESS & ECONOMICS
|x Accounting
|x Financial.
|
| 650 |
|
7 |
|a Accounting.
|
| 650 |
|
7 |
|a Expenditures, Public.
|
| 650 |
|
7 |
|a Public interest.
|
| 650 |
1 |
7 |
|a Overheidsuitgaven.
|
| 650 |
1 |
7 |
|a Accounting.
|
| 700 |
1 |
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|a Lehman, Cheryl R.
|
| 856 |
4 |
0 |
|u http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=185819
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