the possibilities for auditor independence in the age of financial scandal
Erschienen:
2007
Verlag:
Elsevier JAI, Amsterdam
A research publication with two magor aims. First, to provide a forum for researchers concerned with critically appraising and significally transforming conventional accounting theory, practice, teaching and research. Second, to increase the social...
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Universitätsbibliothek der Eberhard Karls Universität
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A research publication with two magor aims. First, to provide a forum for researchers concerned with critically appraising and significally transforming conventional accounting theory, practice, teaching and research. Second, to increase the social self-awareness of accounting practitioners, educators and researchers 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.
