| Description |
1 online resource (xxxii, 354 pages) |
| Bibliography |
Includes bibliographical references and index. |
| Contents |
Foreword: Restoring public trust / Bill Edge -- Introduction: The ethics of auditing / Tom Campbell -- I: Approaches to the critique of auditing. Governance and accountability: a legal approach to auditing / Stephen Bottomley -- 'Perfectly legal': a sociological approach to auditing / Doreen McBarnet -- Public oversight: an international approach to auditing / Roger Simnett and Alana Smith -- The role of markets: an economic approach to auditing / Jane Hamilton and Donald Stokes -- True and fair to whom?: a philosophical approach to auditing / Tom Campbell -- II. Auditor independence. Conflicts of interest in auditing: are they conducive to corruption? / Edward Spence -- Attachments between directors and auditors: do they affect engagement tenure? / Nicholas P Courtney and Christine A. Jubb -- Where were the gatekeepers? Corporate collapses and the role of accountants / Barry J Cooper -- Management economic bargaining power and auditors' objectivity / Carolyn A. Windsor -- Criticisms of auditors and earnings management during the Asian economic crisis / Shireenjit Kaur Johl, Christine A. Jubb and Keith A. Houghton -- III. Beyond the auditor: the search for solutions. Auditor independence: regulation, oversight and inspection / Keith A. Houghton and Christine A. Jubb -- Improving ethical judgment through deep learning / Kay Plummer -- Can we teach auditors and accountants to be more ethically competent and publicly accountable? / Bryan Howieson -- Do auditor provided non-audit services (APNAS) fees impair auditor independence? / Christopher Ikin -- Conclusion: Restorative strategies / Keith A. Houghton and Colin Dolley. |
| Summary |
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. |
| Subject |
Auditing.
|
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Auditing -- Moral and ethical aspects.
|
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Auditors -- Professional ethics.
|
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BUSINESS & ECONOMICS -- Auditing.
|
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Auditing. (OCoLC)fst00821166
|
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Auditing -- Moral and ethical aspects.
(OCoLC)fst00821185
|
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Auditors -- Professional ethics.
(OCoLC)fst00821257
|
| Added Author |
Campbell, Tom, 1938-2019
|
|
Houghton, Keith A.
|
| ISBN |
9781920942267 (electronic bk.) |
|
1920942262 (electronic bk.) |
|
