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Independent accounts[electronic resource] :the possibilities forauditor independence in the age of financial scandal /

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
杜威分類號:	657.61
書名/作者:	Independent accounts : the possibilities forauditor independence in the age of financial scandal // edited by Cheryl R. Lehman.
其他作者:	Lehman, Cheryl R.
出版者:	Bingley, U.K. : : Emerald,, 2006.
面頁冊數:	1 online resource (viii, 172 p.).
標題:	Business & Economics - Banks & Banking.
標題:	Business & Economics - Accounting
標題:	Accounting.
標題:	Banking.
標題:	Finance.
ISBN:	9781849504683 (electronic bk.)
內容註:	Auditor and audit independence in an age of financial scandals / David J. Cooper, Dean Neu --Reforming auditor independence : voicing and acting upon auditors concerns and criticisms / Yves Gendron -- The changing nature of accounting virtues / Jeff Everett, Duncan Green -- On the (im)possibility of auditor independence : insights from central and eastern Europe / Katarzyna Kosmala, Pat Sucher -- Independence and competence? A Critical questioning of auditing / Christopher Humphrey, PeterMoizer, Stuart Turley -- The contested concept of auditor independence/ C. Richard Baker -- Integrity, auditor independence, and the protection of investors / James C. Gaa -- Examining audit relations : a reconsideration of auditor independence / Joni J. Young -- Auditor independence and nonaudit services : the SEC's independence hearings through a user-primacy lens / John M. Thornton -- Politicsand the public accounting profession in the U.S. : implications for the federal regulation of auditing and financial reporting / Robin W. Roberts.
摘要、提要註:	Returning to its roots in activism and economic justice, this issue exposes accounting practice as a contested terrain by examining its role as a social force encompassing issues of value, governance, ethics, politics, and class. Arguing that the view of the discipline as objective and fair is a myth, these papers illuminate the detrimental social consequences of failing to recognize accountings role in the social environment. Investigating accounting's use of independence as a protectiveshield in obscuring winners and losers regarding financial activity, the papers illustrate accountings contribution to the failures of free markets worldwide: systemic global poverty, questionable privatization ofpublic enterprises and public goods, and greater divides between so-called first and third world nations. Revealing the integrated nature of regulation, accounting, and ethics, the papers in this volume question the logic of merely fine tuning current systems proposing instead visionary and innovative change by probing deeply into our beliefs, social practices, and consciousness.
電子資源:	http://www.emeraldinsight.com/1041-7060/12

Independent accounts[electronic resource] :the possibilities forauditor independence in the age of financial scandal /
Independent accountsthe possibilities forauditor independence in the age of financial scandal /[electronic resource] :edited by Cheryl R. Lehman. - Bingley, U.K. :Emerald,2006. - 1 online resource (viii, 172 p.). - Advances in public interest accounting,v. 121041-7060 ;. - Advances in public interest accounting ;v. 10..

Auditor and audit independence in an age of financial scandals / David J. Cooper, Dean Neu --Reforming auditor independence : voicing and acting upon auditors concerns and criticisms / Yves Gendron -- The changing nature of accounting virtues / Jeff Everett, Duncan Green -- On the (im)possibility of auditor independence : insights from central and eastern Europe / Katarzyna Kosmala, Pat Sucher -- Independence and competence? A Critical questioning of auditing / Christopher Humphrey, PeterMoizer, Stuart Turley -- The contested concept of auditor independence/ C. Richard Baker -- Integrity, auditor independence, and the protection of investors / James C. Gaa -- Examining audit relations : a reconsideration of auditor independence / Joni J. Young -- Auditor independence and nonaudit services : the SEC's independence hearings through a user-primacy lens / John M. Thornton -- Politicsand the public accounting profession in the U.S. : implications for the federal regulation of auditing and financial reporting / Robin W. Roberts.

Returning to its roots in activism and economic justice, this issue exposes accounting practice as a contested terrain by examining its role as a social force encompassing issues of value, governance, ethics, politics, and class. Arguing that the view of the discipline as objective and fair is a myth, these papers illuminate the detrimental social consequences of failing to recognize accountings role in the social environment. Investigating accounting's use of independence as a protectiveshield in obscuring winners and losers regarding financial activity, the papers illustrate accountings contribution to the failures of free markets worldwide: systemic global poverty, questionable privatization ofpublic enterprises and public goods, and greater divides between so-called first and third world nations. Revealing the integrated nature of regulation, accounting, and ethics, the papers in this volume question the logic of merely fine tuning current systems proposing instead visionary and innovative change by probing deeply into our beliefs, social practices, and consciousness.

ISBN: 9781849504683 (electronic bk.)Subjects--Topical Terms:

400924
Business & Economics
--Banks & Banking.

LC Class. No.: HF5635 / .I53 2006

Dewey Class. No.: 657.61

Independent accounts[electronic resource] :the possibilities forauditor independence in the age of financial scandal /
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