Safeguarding the public interest

  • 其他作者: Vinten, Gerald.
  • 出版: [Bradford, England] : Emerald Group Pub. 2004.
  • 稽核項: 1 online resource (pages 336-476) :illustrations.
  • 叢書名: Managerial auditing journal ;v. 19, no. 3, 2004
  • 標題: AccountingFinancial. , Andre fag (naturvidenskab og teknik) Andre fag , BUSINESS & ECONOMICS Accounting -- Financial. , Auditing. , Electronic books. , Accounting. , BUSINESS & ECONOMICS
  • ISBN: 1845443977 , 9781845443979
  • 試查全文@TNUA:
  • 附註: Includes bibliographical references. 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
  • 摘要: 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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  • 系統號: 005320561
  • 資料類型: 電子書
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