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Safeguarding the public int...

Safeguarding the public interest

Vinten, Gerald

Emerald Group Pub. 2004

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

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monografia Rebiun19930575 https://catalogo.rebiun.org/rebiun/record/Rebiun19930575 m o d | cr -n--------- 041014s2004 enka gob 000 0 eng d 1-280-51537-6 9786610515370 1-84544-397-7 UPVA 997910461703706 CBUC 991001003077406712 CBUC 991010482837606709 MiAaPQ MiAaPQ MiAaPQ eng 657 Vinten, Gerald Safeguarding the public interest electronic resource] guest editor, Gerald Vinten [Bradford, England] Emerald Group Pub. 2004 [Bradford, England] [Bradford, England] Emerald Group Pub. 1 online resource (145 p.) 1 online resource (145 p.) Text txt computer c online resource cr Managerial auditing journal v. 19, no. 3, 2004 Description based upon print version of record Includes bibliographical references 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 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 English Auditing Accounting Electronic books Vinten, Gerald 0-86176-943-0 Managerial auditing journal v. 19, no. 3

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monografia Rebiun19930575 https://catalogo.rebiun.org/rebiun/record/Rebiun19930575 m o d | cr -n--------- 041014s2004 enka gob 000 0 eng d 1-280-51537-6 9786610515370 1-84544-397-7 UPVA 997910461703706 CBUC 991001003077406712 CBUC 991010482837606709 MiAaPQ MiAaPQ MiAaPQ eng 657 Vinten, Gerald Safeguarding the public interest electronic resource] guest editor, Gerald Vinten [Bradford, England] Emerald Group Pub. 2004 [Bradford, England] [Bradford, England] Emerald Group Pub. 1 online resource (145 p.) 1 online resource (145 p.) Text txt computer c online resource cr Managerial auditing journal v. 19, no. 3, 2004 Description based upon print version of record Includes bibliographical references 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 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 English Auditing Accounting Electronic books Vinten, Gerald 0-86176-943-0 Managerial auditing journal v. 19, no. 3