Zobrazeno 1 - 10
of 8 834
pro vyhledávání: '"independence in fact"'
Autor:
Church, Bryan K.1, Jenkins, J. Gregory2 greg.jenkins@vt.edu, McCracken, Susan A.3, Roush, Pamela B.4, Stanley, Jonathan D.5
Publikováno v:
Accounting Horizons. Mar2015, Vol. 29 Issue 1, p217-238. 22p. 1 Diagram, 2 Charts.
Autor:
Parlin, Carol Jean, Bartlett, Roger W.
Publikováno v:
Business & Professional Ethics Journal, 1994 Apr 01. 13(1/2), 185-202.
Externí odkaz:
https://www.jstor.org/stable/27800943
Autor:
Benjaminsson, Erik, Doherty, Leo
Purpose – The purpose of this paper is to get an increased insight on a governmental regulator's view on independence in a Swedish context, with the aim to contribute to the research regarding auditor independence. Design/methodology/approach – T
Externí odkaz:
http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-179784
Publikováno v:
Accounting Horizons. 29:217-238
SYNOPSIS Notwithstanding various safeguards intended to enhance auditor independence in fact, regulators including the PCAOB have continued to express concerns that auditors, at times, are failing to maintain an appropriate level of independence. In
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::bcf71ebfa1d3d6efbed07cc386b13ca6
https://doi.org/10.2308/acch-50966
https://doi.org/10.2308/acch-50966
Publikováno v:
Contemporary Accounting Research. Spring2003, Vol. 20 Issue 1, p79-114. 36p. 2 Black and White Photographs, 1 Diagram, 5 Charts, 19 Graphs.
Publikováno v:
Journal für Betriebswirtschaft. 58:209-239
Confidence in the processes of corporate reporting and auditing has rapidly decreased recently due to front-page accounting scandals in both the United States and Europe. The goal of audit regulations, such as the Sarbanes Oxley Act in the United Sta
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1d08a8e044dd60714b78fe54a27279f8
https://doi.org/10.1007/s11301-009-0043-0
https://doi.org/10.1007/s11301-009-0043-0
Autor:
Roger W. Bartlett, Carol Jean Parlin
Publikováno v:
Business and Professional Ethics Journal. 13:185-202
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2bd81755e0a7f284a7cf94bd8b60e7d0
https://doi.org/10.5840/bpej1994131/27
https://doi.org/10.5840/bpej1994131/27
Autor:
Akhmad Samsul Ulum
Publikováno v:
Journal of Accounting and Investment, Vol 6, Iss 1, Pp 74-93 (2016)
The research is to test the effects of internal factors within an auditor of BPK (ethical orientation: idealism & relativism) on independence in fact and audit quality. Respondents of the research are BPK auditors across Indonesia. The method used in
Externí odkaz:
https://doaj.org/article/70385f2f9e25446b990c9bbb87f1efa2
Publikováno v:
Journal für Betriebswirtschaft; Feb2009, Vol. 58 Issue 4, p209-239, 31p
Autor:
Björk, Krister, Johnsson, Julia
To complete work in a satisfactory manner, the auditor needs to maintain his or her qualifying role; it is required that the auditor is independent. The auditor shall review his or her independence before each assignment and resign if there are circu
Externí odkaz:
http://urn.kb.se/resolve?urn=urn:nbn:se:du-41658