Results 211 to 220 of about 1,184 (262)
Cybersecurity Awareness as a Mediating Variable in the Relationship between ICS and AIS in Iraqi State Banks. [PDF]
F1000ResAhmed Al-Mohammedi Y +3 more
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Auditor independence revisited: The effects of SOX on auditor independence
International Journal of Disclosure and Governance, 2008Following a wave of accounting scandals, the Sarbanes–Oxley Act (SOX) was enacted on 30th July, 2002. The objective of the Act was to provide investors with better protection by establishing a new oversight board, improving corporate governance and internal controls, enhancing financial disclosure, and strengthening auditor independence.In this paper ...
Asokan Anandarajan +2 more
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The auditor market and auditor independence
European Accounting Review, 2000This article reviews recent changes in the business environment and considers how these impact upon auditing. It presents a view of the drivers of quality in auditing and assesses how these may be impacted by changes in the rules on the independence of auditors.
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Business and Professional Ethics Journal, 1991
Independence is widely considered to be one of the defining characteristics of the public accounting profession and an important aspect of the CPA's role in society (Loeb, 1978:136). As testament to its importance, independence is considered in the ethical codes of all associations of professional auditors and for decades has been the subject of both ...
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Independence is widely considered to be one of the defining characteristics of the public accounting profession and an important aspect of the CPA's role in society (Loeb, 1978:136). As testament to its importance, independence is considered in the ethical codes of all associations of professional auditors and for decades has been the subject of both ...
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How Independent Are the Independent Auditors?
Financial Analysts Journal, 1979(1979). How Independent Are the Independent Auditors? Financial Analysts Journal: Vol. 35, No. 6, pp. 76-78.
Steven E. Bolten, John H. Crockett
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SSRN Electronic Journal, 2010
This research reviews the viewpoints of independent auditors in auditing institutions who are members of the official auditors society in Iran and the staff of Holding Investment companies accepted in Iran Stock Exchange in regard to how to select auditors for auditing financial statements lists, the effect of independent auditors' practices on their ...
Mohamad Reza Abdoli, Reza Eftekhari
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This research reviews the viewpoints of independent auditors in auditing institutions who are members of the official auditors society in Iran and the staff of Holding Investment companies accepted in Iran Stock Exchange in regard to how to select auditors for auditing financial statements lists, the effect of independent auditors' practices on their ...
Mohamad Reza Abdoli, Reza Eftekhari
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Business and Professional Ethics Journal, 2018
The concept of “auditor independence”—that the provider of assurance on financial information should be free of conflicting interests—is deeply embedded in the world’s capital markets. This paper examines stresses on the global model of Big Audit that call into question both the basis and the ongoing usefulness of auditor independence: The threats to ...
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The concept of “auditor independence”—that the provider of assurance on financial information should be free of conflicting interests—is deeply embedded in the world’s capital markets. This paper examines stresses on the global model of Big Audit that call into question both the basis and the ongoing usefulness of auditor independence: The threats to ...
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Professional standards require auditors to be independent in the performance of attestation services. Recently, the SEC and some private sector groups have expressed concern that pressure to maintain and develop business may erode an individual auditor's objectivity and independence when making audit judgments. The profession contends that although the
Barbara M. Vinciguerra +1 more
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Barbara M. Vinciguerra +1 more
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Managerial Auditing Journal, 2011
PurposeThe purpose of the paper is to examine the extent to which there is shared meaning of the concept of auditor independence between the three major groups of parties on the demand and supply sides of the audit services market – auditors, financial report preparers and financial report users.Design/methodology/approachThe paper utilises the ...
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PurposeThe purpose of the paper is to examine the extent to which there is shared meaning of the concept of auditor independence between the three major groups of parties on the demand and supply sides of the audit services market – auditors, financial report preparers and financial report users.Design/methodology/approachThe paper utilises the ...
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Regulating auditor independence
European Accounting Review, 2000The article considers, from the perspective of the European Commission, what is the role of the regulator in seeking to intervene in the provision of statutory audit services. The role of the auditor is considered both from the perspective of the capital market and in an agency context, and the article assesses how this interacts with the regulator. It
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