Safeguarding the public interest / guest editor, Gerald Vinten.

Format:

Book

Contributor:

Vinten, Gerald.

Series:

Managerial auditing journal ; v. 19, no. 3.

Managerial auditing journal ; v. 19, no. 3, 2004

Language:

English

Subjects (All):

Auditing.

Accounting.

Physical Description:

1 online resource (145 p.)

Edition:

1st ed.

Place of Publication:

[Bradford, England] : Emerald Group Pub., 2004.

Language Note:

English

Summary:

The highly publicized accounting scandals of the recent past seriously damaged the credibility of the accounting profession. In an effort to restore public confidence in the capital markets, the US Congress passed the Sarbanes-Oxley Act of 2002. A central theme of this new law is the attempted reduction of major audit failure by stricter governmental regulation of the accounting profession and the creation of the Public Company Accounting Oversight Board. This paper discusses the likely effectiveness of the Sarbanes-Oxley Act in the reduction of major audit failures. Four root causes of audit

Contents:

CONTENTS; EDITORIAL ADVISORY BOARD; Abstracts and keywords; Sarbanes-Oxley and audit failure A critical examination; Interaction between compulsory and voluntary disclosure in Saudi Arabian corporate annual reports; Dual reforms Accounting and corporate governance; Internal auditors' role and authority New Zealand evidence; The US General Accounting Office Is freedom of audit access imperiled?; Implementing the impairment of assets requirements of SFAS No. 144 An empirical analysis; Corporate reporting on the Internet Audit issues and content analysis of practices

Creative accounting in small advancing countries The Greek caseGoing concern prediction using data mining techniques

Notes:

Description based upon print version of record.

Includes bibliographical references.

ISBN:

1-280-51537-6

9786610515370

1-84544-397-7

OCLC:

70739644