Independent accounts : the possibilities for auditor independence in the age of financial scandal / edited by Cheryl R. Lehman

Mitwirkende(r):

Lehman, Cheryl R [oth]

Resource type: Ressourcentyp: Buch (Online)Buch (Online)Sprache: Englisch Reihen: Advances in public interest accounting 1041-7060 v. 12 | Advances in public interest accounting ; v. 12Verlag: Bingley, U.K : Emerald, 2006Beschreibung: Online-RessourceISBN:

9781849504683

Schlagwörter:

Andere physische Formen: 9780762313822 | 9780080467511 | Erscheint auch als: 9780762313822 Druck-AusgabeDOI: DOI: 10.1016/S1041-7060(2006)12Online-Ressourcen:

Andere physische Formen: Online-Ausg.Zusammenfassung: 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 protective shield 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 of public 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 consciousnessZusammenfassung: 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, Peter Moizer, 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 -- Politics and 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 protective shield 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 of public 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 consciousnessPPN: PPN: 661525953Package identifier: Produktsigel: ZDB-1-EPB | ZDB-55-BME | ZDB-1-BMEN

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