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BL
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864526
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| Main Entry
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Roy, Mitrendu Narayan
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| Title & Author
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Statutory Auditors' Independence in Protecting Stakeholders' Interest : : an Empirical Study /\ Mitrendu Narayan Roy, Siddhartha Sankar Saha.
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| Publication Statement
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Cham, Switzerland :: Palgrave Macmillan,, 2018.
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| Page. NO
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1 online resource
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| ISBN
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3319737279
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: 9783319737270
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3319737260
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9783319737263
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| Contents
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Intro; Preface; Contents; List of Tables; List of Figures; List of Charts; List of Appendices; List of Abbreviations; List of Standard Measures/Symbols; About the Authors; 1: Introduction; 1.1 Preamble; 1.2 Research Problem; 1.3 Research Questions; 1.4 Review ofLiterature; 1.4.1 International Studies; 1.4.2 National Studies; 1.4.3 Summary ofPast Studies; 1.4.4 Addressing theResearch Gap; 1.5 Objectives oftheStudy; 1.6 Research Methodology; 1.6.1 Theoretical Background; 1.6.2 Sample Design; 1.6.3 Survey Method; 1.6.4 Data Collection; 1.6.5 Statistical Tools
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1.7 The Scheme ofWork2: Regulatory andEthical Framework forStatutory Auditors' Independence: AReview inSelect Countries including India; 2.1 Introduction; 2.2 Regulatory andEthical Framework forStatutory Auditor Independence: Background; 2.3 Past Studies; 2.3.1 Summary ofPast Studies; 2.3.2 Addressing theResearch Gap; 2.4 Objectives; 2.5 Research Methodology; 2.6 Regulatory andEthical Framework forStatutory Auditor Independence inSelect Countries includingIndia; 2.6.1 The United States ofAmerica
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2.6.1.1 Structure ofRegulatory Framework andBrief Overview ofRegulatory Pronouncements2.6.1.2 Regulatory Enforcement Mechanisms; 2.6.1.2.1 Audit Inspection Mechanisms; 2.6.1.2.2 Disciplinary Framework; 2.6.2 The United Kingdom; 2.6.2.1 Structure ofRegulatory Framework andBrief Overview ofRegulatory Pronouncements; 2.6.2.2 Regulatory Enforcement Mechanisms; 2.6.2.2.1 Audit Inspection Mechanisms; 2.6.2.2.2 Disciplinary Framework; 2.6.3 India; 2.6.3.1 Structure ofRegulatory Framework andBrief Overview ofRegulatory Pronouncements; 2.6.3.2 Regulatory Enforcement Mechanisms
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2.6.3.2.1 Audit Inspection Mechanisms2.6.3.2.2 Disciplinary Framework; 2.6.4 China; 2.6.4.1 Structure ofRegulatory Framework andBrief Overview ofRegulatory Pronouncements; 2.6.4.2 Regulatory Enforcement Mechanisms; 2.6.4.2.1 Audit Inspection Mechanisms; 2.6.4.2.2 Disciplinary Framework; 2.6.5 Germany; 2.6.5.1 Structure ofRegulatory Framework andBrief Overview ofRegulatory Pronouncements; 2.6.5.2 Regulatory Enforcement Mechanisms; 2.6.5.2.1 Audit Inspection Mechanisms; 2.6.5.2.2 Disciplinary Framework
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2.7 Regulatory andEthical Framework forStatutory Auditor Independence: AComparative Review inSelect Countries2.8 Conclusions; 3: Statutory Auditors' Independence inSelect Corporate Accounting Scandals Since 1990: AComparative Study; 3.1 Introduction; 3.2 Statutory Auditor Independence inAccounting Scandal; 3.3 Past Studies; 3.3.1 Summary ofPast Studies; 3.3.2 Addressing theResearch Gap; 3.4 Objectives; 3.5 Research Methodology; 3.5.1 Selection ofParameters; 3.5.2 Mode ofAnalysis
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| Abstract
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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.
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| Subject
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Auditor-client relationships.
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Auditors.
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Management audit.
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Auditor-client relationships.
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Auditors.
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BUSINESS ECONOMICS-- Accounting-- Financial.
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| Subject
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Management audit.
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| Dewey Classification
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657
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| LC Classification
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HF5670
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| Added Entry
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Saha, Siddhartha Sankar
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