Independent Accounts, Volume 12: The Possibilities for Auditor Independence in the Age of Financial Scandal (Advances in Public Interest Accounting) (Advances ... (Advances in Public Interest Accounting) PDF
Preview Independent Accounts, Volume 12: The Possibilities for Auditor Independence in the Age of Financial Scandal (Advances in Public Interest Accounting) (Advances ... (Advances in Public Interest Accounting)
INDEPENDENT ACCOUNTS: THE POSSIBILITIES FOR AUDITOR INDEPENDENCE IN THE AGE OF FINANCIAL SCANDAL ADVANCES IN PUBLIC INTEREST ACCOUNTING Series Editor: Cheryl R. Lehman Volume 1: 1986 Volume 2: 1987 Volume 3: 1990 Volume 4: 1991 Volume 5: 1993 Volume 6: 1995 Volume 7: 1998 Volume 8: 2001 Advances in Accountability: Regulation, Research, Gender and Justice Volume 9: 2002 Mirrors and Prisms: Interrogating Accounting Volume 10: 2005 Re-inventing Realities Volume 11: 2005 Corporate Governance: Does Any Size Fit? ADVANCES IN PUBLIC INTEREST ACCOUNTING VOLUME 12 INDEPENDENT ACCOUNTS: THE POSSIBILITIES FOR AUDITOR INDEPENDENCE IN THE AGE OF FINANCIAL SCANDAL EDITED BY CHERYL R. LEHMAN Hofstra University, New York, USA Amsterdam – Boston – Heidelberg – London – New York – Oxford Paris – San Diego – San Francisco – Singapore – Sydney – Tokyo JAIPressisanimprintofElsevier JAIPressisanimprintofElsevier TheBoulevard,LangfordLane,Kidlington,OxfordOX51GB,UK Radarweg29,POBox211,1000AEAmsterdam,TheNetherlands 525BStreet,Suite1900,SanDiego,CA92101-4495,USA Firstedition2007 Copyrightr2007ElsevierLtd.Allrightsreserved Nopartofthispublicationmaybereproduced,storedinaretrievalsystem ortransmittedinanyformorbyanymeanselectronic,mechanical,photocopying, recordingorotherwisewithoutthepriorwrittenpermissionofthepublisher PermissionsmaybesoughtdirectlyfromElsevier’sScience&TechnologyRights DepartmentinOxford,UK:phone(+44)(0)1865843830;fax(+44)(0)1865853333; email:permissions@elsevier.com.Alternativelyyoucansubmityourrequestonlineby visitingtheElsevierwebsiteathttp://elsevier.com/locate/permissions,andselecting ObtainingpermissiontouseElseviermaterial Notice Noresponsibilityisassumedbythepublisherforanyinjuryand/ordamagetopersons orpropertyasamatterofproductsliability,negligenceorotherwise,orfromanyuse oroperationofanymethods,products,instructionsorideascontainedinthematerial herein.Becauseofrapidadvancesinthemedicalsciences,inparticular,independent verificationofdiagnosesanddrugdosagesshouldbemade BritishLibraryCataloguinginPublicationData AcataloguerecordforthisbookisavailablefromtheBritishLibrary ISBN-13: 978-0-7623-1382-2 ISBN-10: 0-7623-1382-X ISSN: 1041-7060(Series) ForinformationonallJAIPresspublications visitourwebsiteatbooks.elsevier.com PrintedandboundinTheNetherlands 07 08 09 10 11 10 9 8 7 6 5 4 3 2 1 CONTENTS LIST OF CONTRIBUTORS vii LIST OF REVIEWERS ix EDITORIAL BOARD xi AUDITOR AND AUDIT INDEPENDENCE IN AN AGE OF FINANCIAL SCANDALS David J.Cooper and Dean Neu 1 THE CONTESTED CONCEPT OF AUDITOR INDEPENDENCE C.Richard Baker 17 INTEGRITY, AUDITOR INDEPENDENCE, AND THE PROTECTION OF INVESTORS James C.Gaa 27 EXAMINING AUDIT RELATIONS: A RECONSIDERATION OF AUDITOR INDEPENDENCE Joni J.Young 49 AUDITOR INDEPENDENCE AND NONAUDIT SERVICES: THE SEC’S INDEPENDENCE HEARINGS THROUGH A USER-PRIMACY LENS John M.Thornton 67 v vi CONTENTS POLITICS AND THE PUBLIC ACCOUNTING PROFESSION IN THE U.S.: IMPLICATIONS FOR THE FEDERAL REGULATION OF AUDITING AND FINANCIAL REPORTING Robin W.Roberts 85 REFORMING AUDITOR INDEPENDENCE: VOICING AND ACTING UPON AUDITORS’ CONCERNS AND CRITICISMS Yves Gendron 103 THE CHANGING NATURE OF ACCOUNTING VIRTUES Jeff Everett and Duncan Green 119 ON THE (IM)POSSIBILITY OF AUDITOR INDEPENDENCE: INSIGHTS FROM CENTRAL AND EASTERN EUROPE Katarzyna Kosmala and Pat Sucher 133 INDEPENDENCE AND COMPETENCE? A CRITICAL QUESTIONING OF AUDITING Christopher Humphrey, Peter Moizer and Stuart Turley 149 LIST OF CONTRIBUTORS C. Richard Baker School of Business, Adelphi University, Garden City, NY, USA David J. Cooper School of Business, University of Alberta, Canada Jeff Everett Haskayne School of Business, University of Calgary, Canada James C. Gaa School of Business, University of Alberta, Canada Yves Gendron E´cole de Comptabilite´, Universite´ Laval, Canada Duncan Green Haskayne School of Business, University of Calgary, Canada Christopher Humphrey ManchesterAccountingandFinanceGroup (MAFG), Manchester Business School, England Katarzyna Kosmala School of Management and Languages, Heriot-Watt University, UK Peter Moizer Leeds University Business School, The University of Leeds, UK Dean Neu Haskayne School of Business, University of Calgary, Canada Robin W. Roberts College of Business Administration, University of Central Florida, Orlando, FL, USA Pat Sucher Royal Holloway, University of London, UK vii viii LIST OFCONTRIBUTORS John M. Thornton Department of Accounting, College of Business, Washington State University, Richland, WA, USA Stuart Turley ManchesterAccountingandFinanceGroup (MAFG), Manchester Business School, UK Joni J. Young Anderson Schools of Management, University of New Mexico, Albuquerque, NM, USA LIST OF REVIEWERS C. Richard Baker Peter Moizer Adelphi University The University of Leeds David J. Cooper Dean Neu University of Alberta University of Calgary Jeff Everett Robin W. Roberts University of Calgary University of Central Florida James C. Gaa Pat Sucher University of Alberta Royal Holloway – University of London Yves Gendron University of Alberta John M. Thornton Washington State University Duncan Green University of Calgary Stuart Turley Manchester Business School Christopher Humphrey Manchester Business School Joni J. Young University of New Mexico Katarzyna Kosmala Heriot-Watt University ix
Description:The list of books you might like
