Protecting Auditor Independence By Means Of Company Law

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Protecting Auditor Independence by Means of Company Law

Author : Kofi Osei-Afoakwa
Publisher :
ISBN 13 :
Total Pages : 11 pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis Protecting Auditor Independence by Means of Company Law by : Kofi Osei-Afoakwa

Download or read book Protecting Auditor Independence by Means of Company Law written by Kofi Osei-Afoakwa and published by . This book was released on 2013 with total page 11 pages. Available in PDF, EPUB and Kindle. Book excerpt: A content analysis of the Companies Code (Act 179 of 1963) of Ghana has been used to determine the extent to which company law in Ghana protects the auditor's independence. It was determined that the present law, the Companies Code, does not make adequate provision to protect Auditor independence in Ghana. The practical implication of this finding is that the law relating to company audits in Ghana requires an update to strengthen the auditor's independence in Ghana. The value of this paper lies in its contribution to the debate on auditor independence and how it can be improved under a reviewed Companies code of Ghana.

Statutory Auditors’ Independence in Protecting Stakeholders’ Interest

Author : Mitrendu Narayan Roy
Publisher : Springer
ISBN 13 : 3319737279
Total Pages : 538 pages
Book Rating : 4.3/5 (197 download)

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Book Synopsis Statutory Auditors’ Independence in Protecting Stakeholders’ Interest by : Mitrendu Narayan Roy

Download or read book Statutory Auditors’ Independence in Protecting Stakeholders’ Interest written by Mitrendu Narayan Roy and published by Springer. This book was released on 2018-07-20 with total page 538 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate failures and accounting scandals have shaken the foundations of investors’ confidence in the transparency, integrity and accountability of corporations and financial markets. There have also been public disquiet about the role of professional auditors and audit firms, who had been associated with these corporate scandals. Written from a global perspective, the book assists in understanding the gravity of independent attitude of statutory auditors in protecting stakeholders’ interest and examines the effectiveness of the existing standards and other legal and regulatory requirements in enforcing statutory auditors’ independent engagement. It then suggests modifications in those regulations. The study has been made through seven chapters in order to address empirically statutory auditors’ independence in protecting stakeholders’ interest. Primary audiences of the book are researchers in finance and control, students, and professionals in the field of accounting and auditing.

Accounting Reform and Investor Protection: without special title

Author : United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs
Publisher :
ISBN 13 :
Total Pages : 680 pages
Book Rating : 4.:/5 (327 download)

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Book Synopsis Accounting Reform and Investor Protection: without special title by : United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs

Download or read book Accounting Reform and Investor Protection: without special title written by United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs and published by . This book was released on 2003 with total page 680 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Auditor Independence

Author : Ismail Adelopo
Publisher : Routledge
ISBN 13 : 1317177436
Total Pages : 241 pages
Book Rating : 4.3/5 (171 download)

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Book Synopsis Auditor Independence by : Ismail Adelopo

Download or read book Auditor Independence written by Ismail Adelopo and published by Routledge. This book was released on 2016-04-08 with total page 241 pages. Available in PDF, EPUB and Kindle. Book excerpt: In Auditor Independence, Ismail Adelopo argues that the importance of auditors' independence cannot be over-emphasised. Not only do auditors provide certification of the truth and fairness of the information prepared by managers, they also have a duty to express opinions on the degree of compliance with laws and regulations guiding a firm's operations. Theirs is a socially important responsibility. In all that has been proposed to mitigate the governance crisis and restore confidence in the market system, relatively little attention has been paid to auditor independence. Examining the historical role of auditing in corporate governance and the regulatory context, this book sets the function within a theoretical framework and then provides empirical analysis of the problem issues such as the relationship between audit committees and external auditors and the probity of providing non-auditing services to audit clients. The focus on matters that are damaging to market confidence and threatening to the reputation of the auditing profession, means the conclusions and recommendations in this book are important for key stakeholders, including policy makers, regulators, those running companies, and their investors and customers. This is also a book for those responsible for training in the auditing profession and for others with a research or academic interest in the matters addressed.

United States and European Union Auditor Independence Regulation

Author : Christiane Strohm
Publisher : Springer Science & Business Media
ISBN 13 : 3835091158
Total Pages : 247 pages
Book Rating : 4.8/5 (35 download)

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Book Synopsis United States and European Union Auditor Independence Regulation by : Christiane Strohm

Download or read book United States and European Union Auditor Independence Regulation written by Christiane Strohm and published by Springer Science & Business Media. This book was released on 2007-12-11 with total page 247 pages. Available in PDF, EPUB and Kindle. Book excerpt: Christiane Strohm investigates the effects of the Sarbanes-Oxley-Act and the revised 8th EU-Directive on auditing. She shows that there is a difference in the communication and safeguarding effects of a regulation, depending on the precision of its wording and that safeguarding effects also depend on auditors' monetary incentives and on perceived costs of litigation.

Auditor Independence and Regulation

Author : Stefan Bode
Publisher : GRIN Verlag
ISBN 13 : 3638903230
Total Pages : 29 pages
Book Rating : 4.6/5 (389 download)

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Book Synopsis Auditor Independence and Regulation by : Stefan Bode

Download or read book Auditor Independence and Regulation written by Stefan Bode and published by GRIN Verlag. This book was released on 2008-02 with total page 29 pages. Available in PDF, EPUB and Kindle. Book excerpt: Essay from the year 2006 in the subject Business economics - Revision, Auditing, grade: 88 %, University of Glamorgan, 34 entries in the bibliography, language: English, abstract: This essay is concerned with the pros and cons of auditor independence and describes the way to the current audit regulation. The editor specifies five major threats which could jeopardise auditor independence. If auditors have any financial or personal interests in their clients then the self-interest threat, the self-review threat, the advocacy threat, the familiarity threat and finally the intimidation threat may occur. The intimidation threat is stressed as the most important one: as auditors highly rely on companies' directors. They have the power to interfere with auditors' work and can cease all lucrative non-audit service contracts if auditors do not agree with their view. Moreover, auditors' remuneration is determined and auditors are appointed by them in reality. Furthermore, it is emphasised that especially in recent times some safeguards have been implemented by the profession, regulation, within the assurance clients and within auditing firms to eliminate the above-mentioned threats. Within the assurance client introduced independent audit committees are widespread. Further, auditing firms have implemented their own more narrowly prescribed ethical standards. Beyond this, it is highlighted that legislation is of paramount importance. The Companies Act 1985, 1989, 2004 and above all the ISA were enacted to enhance auditor independence. The third section commences by describing the past of audit regulation. It is explained that in response to the growing public criticism in the 1960s and 1970s the professional accountancy bodies began slowly to introduce auditing standards, ethical codes, disciplinary, licensing and monitoring arrangements. Further, in the aftermath of the demise of many large companies in the 1980s, the government started to implement a new regu

Government Auditing Standards - 2018 Revision

Author : United States Government Accountability Office
Publisher : Lulu.com
ISBN 13 : 0359536395
Total Pages : 234 pages
Book Rating : 4.3/5 (595 download)

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Book Synopsis Government Auditing Standards - 2018 Revision by : United States Government Accountability Office

Download or read book Government Auditing Standards - 2018 Revision written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.

Accounting Reform and Investor Protection

Author : United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs
Publisher :
ISBN 13 :
Total Pages : 682 pages
Book Rating : 4.0/5 ( download)

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Book Synopsis Accounting Reform and Investor Protection by : United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs

Download or read book Accounting Reform and Investor Protection written by United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs and published by . This book was released on 2003 with total page 682 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Protecting the public interest selected governance, regulatory oversight, auditing, accounting, and financial reporting issues

Author :
Publisher : DIANE Publishing
ISBN 13 : 1428945601
Total Pages : 38 pages
Book Rating : 4.4/5 (289 download)

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Book Synopsis Protecting the public interest selected governance, regulatory oversight, auditing, accounting, and financial reporting issues by :

Download or read book Protecting the public interest selected governance, regulatory oversight, auditing, accounting, and financial reporting issues written by and published by DIANE Publishing. This book was released on 2002 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Integrity, Auditor Independence, and the Protection of Investors

Author : James C. Gaa
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis Integrity, Auditor Independence, and the Protection of Investors by : James C. Gaa

Download or read book Integrity, Auditor Independence, and the Protection of Investors written by James C. Gaa and published by . This book was released on 2013 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: A basic principle underlying the public securities markets in many countries is that the interests of investors need to be protected. Independence from their clients (i.e., client management) is supposed to make it more likely that auditors will protect investors' interests. This paper examines the question whether acting in accordance with professional rules governing accounting and auditing is sufficient to provide such assurance. In addition to a set of rules, it is argued that investor protection requires that auditors possess, or act with, integrity. An analysis of the principle of acting with integrity, as contained in the AICPA Code of Professional Conduct, shows that its formulation of the principle conflicts with the concept itself, and thus that the profession's commitment to integrity is questionable. Five recent and prominent cases are examined, which show that the required integrity may be lacking. The implications of a lack of integrity are discussed at the end.

The U.S. Sarbanes Oxley Act 2002 and Corporate Governance. Big Brother is watching you?

Author : Bernhard Kuschnik
Publisher : GRIN Verlag
ISBN 13 : 363848338X
Total Pages : 32 pages
Book Rating : 4.6/5 (384 download)

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Book Synopsis The U.S. Sarbanes Oxley Act 2002 and Corporate Governance. Big Brother is watching you? by : Bernhard Kuschnik

Download or read book The U.S. Sarbanes Oxley Act 2002 and Corporate Governance. Big Brother is watching you? written by Bernhard Kuschnik and published by GRIN Verlag. This book was released on 2006-03-27 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: Essay from the year 2005 in the subject Law - Comparative Legal Systems, Comparative Law, grade: 19 (von 20), University of Aberdeen, course: LL.M. Internationales Wirtschaftsrecht, language: English, abstract: Corporate Governance has become one of the hottest fields of international company law and economics. Whereas many European countries have chosen self – regulatory market based approaches or favour “comply or explain” provisions, the U.S. government decided to take mandatory legislative actions in the aftermath of various accounting and corporate governance scandals, headed up by Enron and WorldCom. This article explains why most, if not all of the relevant provisions regarding corporate governance, are ill conceived and thus should be withdrawn the sooner the better to prevent future economic harm. The author concludes with an evaluation and an outlook for alternatives.

The U.S. Sarbanes Oxley Act 2002 and Corporate Governance. Big Brother is Watching You?

Author : Anonym
Publisher : GRIN Verlag
ISBN 13 : 3638662233
Total Pages : 61 pages
Book Rating : 4.6/5 (386 download)

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Book Synopsis The U.S. Sarbanes Oxley Act 2002 and Corporate Governance. Big Brother is Watching You? by : Anonym

Download or read book The U.S. Sarbanes Oxley Act 2002 and Corporate Governance. Big Brother is Watching You? written by Anonym and published by GRIN Verlag. This book was released on 2007-06-25 with total page 61 pages. Available in PDF, EPUB and Kindle. Book excerpt: Essay from the year 2005 in the subject Law - Comparative Legal Systems, Comparative Law, grade: 19 (von 20), University of Aberdeen, course: LL.M. Internationales Wirtschaftsrecht, 49 entries in the bibliography, language: English, abstract: Corporate Governance has become one of the hottest fields of international company law and economics. Whereas many European countries have chosen self - regulatory market based approaches or favour "comply or explain" provisions, the U.S. government decided to take mandatory legislative actions in the aftermath of various accounting and corporate governance scandals, headed up by Enron and WorldCom. This article explains why most, if not all of the relevant provisions regarding corporate governance, are ill conceived and thus should be withdrawn the sooner the better to prevent future economic harm. The author concludes with an evaluation and an outlook for alternatives.

The Basics of IT Audit

Author : Stephen D. Gantz
Publisher : Elsevier
ISBN 13 : 0124171761
Total Pages : 271 pages
Book Rating : 4.1/5 (241 download)

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Book Synopsis The Basics of IT Audit by : Stephen D. Gantz

Download or read book The Basics of IT Audit written by Stephen D. Gantz and published by Elsevier. This book was released on 2013-10-31 with total page 271 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Basics of IT Audit: Purposes, Processes, and Practical Information provides you with a thorough, yet concise overview of IT auditing. Packed with specific examples, this book gives insight into the auditing process and explains regulations and standards such as the ISO-27000, series program, CoBIT, ITIL, Sarbanes-Oxley, and HIPPA. IT auditing occurs in some form in virtually every organization, private or public, large or small. The large number and wide variety of laws, regulations, policies, and industry standards that call for IT auditing make it hard for organizations to consistently and effectively prepare for, conduct, and respond to the results of audits, or to comply with audit requirements. This guide provides you with all the necessary information if you're preparing for an IT audit, participating in an IT audit or responding to an IT audit. - Provides a concise treatment of IT auditing, allowing you to prepare for, participate in, and respond to the results - Discusses the pros and cons of doing internal and external IT audits, including the benefits and potential drawbacks of each - Covers the basics of complex regulations and standards, such as Sarbanes-Oxley, SEC (public companies), HIPAA, and FFIEC - Includes most methods and frameworks, including GAAS, COSO, COBIT, ITIL, ISO (27000), and FISCAM

Government Auditing Standards

Author : Government Accounting Office
Publisher : www.Militarybookshop.CompanyUK
ISBN 13 : 9781780397030
Total Pages : 242 pages
Book Rating : 4.3/5 (97 download)

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Book Synopsis Government Auditing Standards by : Government Accounting Office

Download or read book Government Auditing Standards written by Government Accounting Office and published by www.Militarybookshop.CompanyUK. This book was released on 2012 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: Newly revised in 2011. Contains the auditing standards promulgated by the Comptroller General of the United States. Known as the Yellow Book. Includes the professional standards and guidance, commonly referred to as generally accepted government auditing standards (GAGAS), which provide a framework for conducting high quality government audits and attestation engagements with competence, integrity, objectivity, and independence. These standards are for use by auditors of government entities and entities that receive government awards and audit organizations performing GAGAS audits and attestation engagements.

In Re Allen

Author :
Publisher :
ISBN 13 :
Total Pages : 140 pages
Book Rating : 4.W/5 ( download)

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Book Synopsis In Re Allen by :

Download or read book In Re Allen written by and published by . This book was released on 1985 with total page 140 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Investor Protection in the CIS

Author : Rilka Dragneva
Publisher : Martinus Nijhoff Publishers
ISBN 13 : 9004155325
Total Pages : 353 pages
Book Rating : 4.0/5 (41 download)

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Book Synopsis Investor Protection in the CIS by : Rilka Dragneva

Download or read book Investor Protection in the CIS written by Rilka Dragneva and published by Martinus Nijhoff Publishers. This book was released on 2007 with total page 353 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book examines the legal regime for protection of company shareholders in the CIS. The focus is on important aspects of domestic legal reform in the twelve CIS countries, but also on the contribution of CIS model legislation to this process.

Accounting Reform and Investor Protection: Excerpts from the Congressional Record

Author : United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs
Publisher :
ISBN 13 :
Total Pages : 494 pages
Book Rating : 4.:/5 (327 download)

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Book Synopsis Accounting Reform and Investor Protection: Excerpts from the Congressional Record by : United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs

Download or read book Accounting Reform and Investor Protection: Excerpts from the Congressional Record written by United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs and published by . This book was released on 2003 with total page 494 pages. Available in PDF, EPUB and Kindle. Book excerpt: