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Independent Accounts : The Possibilities for Auditor Independence in the Age of Financial Scandal - Cheryl R. Lehman

Independent Accounts

The Possibilities for Auditor Independence in the Age of Financial Scandal

By: Cheryl R. Lehman (Editor)

Hardcover

Published: 1st December 2006
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Returning to its roots in activism and economic justice, this issue exposes accounting practice as a contested terrain by examining its role as a social force encompassing issues of value, governance, ethics, politics, and class. Arguing that the view of the discipline as objective and fair is a myth, these papers illuminate the detrimental social consequences of failing to recognize accounting??'s role in the social environment. Investigating accounting's use of ???independence??? as a protective shield in obscuring winners and losers regarding financial activity, the papers illustrate accounting??'s contribution to the failures of free markets worldwide: systemic global poverty, questionable privatization of public enterprises and public goods, and greater divides between so-called first and third world nations. Revealing the integrated nature of regulation, accounting, and ethics, the papers in this volume question the logic of merely fine tuning current systems proposing instead visionary and innovative change by probing deeply into our beliefs, social practices, and consciousness.

Auditor and Audit Independence in an Age of Financial Scandals
The Contested Concept of Auditor Independence
Integrity, Auditor Independence, and the Protection of Investors
Examining Audit Relations: A Reconsideration of Auditor Independence
Auditor Independence and Non Audit Services: The SECs Independence Hearings Through a User Primary Lens
Politics and the Public Accounting Profession in the U.S.: Implications for the Federal Regulation of Auditing and Financial Reporting
Reforming Auditor Independence: Voicing and Acting Upon Auditors Concerns and Criticisms
The Changing Nature of Accounting Virtues
On the (Im)Possiblity of Auditor Independence: Insights from Central and Eastern Europe
Turley Independence and Competence? A Critical Questioning of Auditing
Table of Contents provided by Publisher. All Rights Reserved.

ISBN: 9780762313822
ISBN-10: 076231382X
Series: Advances in Public Interest Accounting : Book 12
Audience: Professional
Format: Hardcover
Language: English
Number Of Pages: 180
Published: 1st December 2006
Publisher: Emerald Publishing Limited
Country of Publication: US
Dimensions (cm): 23.4 x 15.6  x 1.1
Weight (kg): 0.43