Results 251 to 260 of about 601,814 (301)

Mine Waste Disasters on the Zambian Copperbelt: Regulatory and Community Concerns. [PDF]

Environ Manage
Mukumba CP, Sishekanu M, Marais L.
europepmc   +1 more source

Impact of a DSS-supported medication review on the safety of drug therapy and quality of life in patients with antithrombotic therapy. [PDF]

Front Pharmacol
Hassanzadeh TE, Hohmann C, Culmsee C.
europepmc   +1 more source

Do the unusual resignations of independent directors affect auditors' professional judgment? [PDF]

PLoS One
Zhang L, Li Z.
europepmc   +1 more source

Perceptions of auditor independence: U.K. evidence [PDF]

Journal of International Accounting, Auditing and Taxation, 1999
The reality and perception of auditor independence is fundamental to public confidence in financial reporting. A new Independence Standards Board was set up in the U.S.
Richard Brandt, Vivien Beattie, Stella Fearnley   +2 more
exaly   +2 more sources

UK investors’ perceptions of auditor independence [PDF]

British Accounting Review, 2011
The auditor's role in society is that of validating the truth and fairness of financial statements. If owners of organisations doubt the auditor's independence, financial statements will lack credibility.
Dart, Eleanor, Eleanor Dart
exaly   +2 more sources

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Auditor independence revisited: The effects of SOX on auditor independence

International Journal of Disclosure and Governance, 2008
Following 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, Gary Kleinman, Dan Palmon   +2 more
openaire   +1 more source

The auditor market and auditor independence

European Accounting Review, 2000
This 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.
openaire   +1 more source

Auditor Independence

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 ...
openaire   +1 more source

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
openaire   +1 more source

Auditor independence

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
Paul M. Clikeman, Jamie Diaz
openaire   +2 more sources