Ethics and auditing /
Ethics and auditing /
edited by Tom Campbell and Keith A. Houghton.
- 1 online resource (xxxii, 354 pages)
Includes bibliographical references and index.
Foreword: Restoring public trust / Introduction: The ethics of auditing / Approaches to the critique of auditing. Governance and accountability: a legal approach to auditing / 'Perfectly legal': a sociological approach to auditing / Public oversight: an international approach to auditing / The role of markets: an economic approach to auditing / True and fair to whom?: a philosophical approach to auditing / Auditor independence. Conflicts of interest in auditing: are they conducive to corruption? / Attachments between directors and auditors: do they affect engagement tenure? / Where were the gatekeepers? Corporate collapses and the role of accountants / Management economic bargaining power and auditors' objectivity / Criticisms of auditors and earnings management during the Asian economic crisis / Beyond the auditor: the search for solutions. Auditor independence: regulation, oversight and inspection / Improving ethical judgment through deep learning / Can we teach auditors and accountants to be more ethically competent and publicly accountable? / Do auditor provided non-audit services (APNAS) fees impair auditor independence? / Conclusion: Restorative strategies / Bill Edge -- Tom Campbell -- Stephen Bottomley -- Doreen McBarnet -- Roger Simnett and Alana Smith -- Jane Hamilton and Donald Stokes -- Tom Campbell -- Edward Spence -- Nicholas P Courtney and Christine A. Jubb -- Barry J Cooper -- Carolyn A. Windsor -- Shireenjit Kaur Johl, Christine A. Jubb and Keith A. Houghton -- Keith A. Houghton and Christine A. Jubb -- Kay Plummer -- Bryan Howieson -- Christopher Ikin -- Keith A. Houghton and Colin Dolley. I: II. III.
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.
English.
9781920942267 1920942262 1920942254 9781920942250
22573/ctt2bcgg0 JSTOR
Auditing.
Auditing--Moral and ethical aspects.
Auditors--Professional ethics.
Business and management.
Economics, finance, business and management.
Organizational theory and behaviour.
BUSINESS & ECONOMICS--Auditing.
Auditing.
Auditing--Moral and ethical aspects.
Auditors--Professional ethics.
Auditing Moral Ethics
Electronic books.
HF5667
657.45
Includes bibliographical references and index.
Foreword: Restoring public trust / Introduction: The ethics of auditing / Approaches to the critique of auditing. Governance and accountability: a legal approach to auditing / 'Perfectly legal': a sociological approach to auditing / Public oversight: an international approach to auditing / The role of markets: an economic approach to auditing / True and fair to whom?: a philosophical approach to auditing / Auditor independence. Conflicts of interest in auditing: are they conducive to corruption? / Attachments between directors and auditors: do they affect engagement tenure? / Where were the gatekeepers? Corporate collapses and the role of accountants / Management economic bargaining power and auditors' objectivity / Criticisms of auditors and earnings management during the Asian economic crisis / Beyond the auditor: the search for solutions. Auditor independence: regulation, oversight and inspection / Improving ethical judgment through deep learning / Can we teach auditors and accountants to be more ethically competent and publicly accountable? / Do auditor provided non-audit services (APNAS) fees impair auditor independence? / Conclusion: Restorative strategies / Bill Edge -- Tom Campbell -- Stephen Bottomley -- Doreen McBarnet -- Roger Simnett and Alana Smith -- Jane Hamilton and Donald Stokes -- Tom Campbell -- Edward Spence -- Nicholas P Courtney and Christine A. Jubb -- Barry J Cooper -- Carolyn A. Windsor -- Shireenjit Kaur Johl, Christine A. Jubb and Keith A. Houghton -- Keith A. Houghton and Christine A. Jubb -- Kay Plummer -- Bryan Howieson -- Christopher Ikin -- Keith A. Houghton and Colin Dolley. I: II. III.
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.
English.
9781920942267 1920942262 1920942254 9781920942250
22573/ctt2bcgg0 JSTOR
Auditing.
Auditing--Moral and ethical aspects.
Auditors--Professional ethics.
Business and management.
Economics, finance, business and management.
Organizational theory and behaviour.
BUSINESS & ECONOMICS--Auditing.
Auditing.
Auditing--Moral and ethical aspects.
Auditors--Professional ethics.
Auditing Moral Ethics
Electronic books.
HF5667
657.45