By Don E. Garner
This ebook is key for college kids and practitioners in accounting, foreign company, finance, and economics. In an easy and readable sort, it makes a speciality of the altering accounting and auditing criteria in nationwide and worldwide economies within the post-Enron/Arthur Andersen period. The authors make clear the explanations in the back of and results of the accounting profession's failure in auditing and self-regulation, as so much enterprises put consulting earnings sooner than public audit tasks. They exhibit how Sarbanes-Oxley ideas, whereas now not excellent, are significant participants to the profession's redemption, and feature enabled it to upward push to new heights of provider and profit. The publication bargains a close exam of accounting practitioners' previous demanding situations and destiny clients. It presents a practical research of particular matters dealing with accounting and auditing companies this present day, together with the becoming challenge of independence; the necessity for one set of overseas accounting criteria and one set of auditing criteria; changes dealing with the worldwide economy; and the influence of the net and conversation structures on accounting organizations.
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Additional resources for Accounting and the Global Economy After Sarbanes-Oxley
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SEC chief lashes out against auditors. Electronic Accountant (October 8th). Covaleski, M. , Dirsmith, M. , Heian, J. , & Samuel, S. (1998). The calculated and the avowed: Techniques of discipline and struggles over identity in Big 6 public accounting firms. Administrative Science Quarterly, 43, 293–327. Dwyer, P. , Welker, R. , & Freidberg, A. H. (2000). A research note concerning the dimensionality of the professional commitment scale. Behavioral Research in Accounting, 12, 279–296. Emler, N. , & Malone, B.
Since the going concern decision has distinct adverse consequences for the client, high levels of confidence are called for to withstand the client resistance that is likely to result. Accordingly, the following hypothesis will be considered: H2. Audit groups will exhibit greater confidence than individual auditors about going concern decisions. Research over the last thirty years has identified many reasons to depart from the belief that the direction of influence in decision-making is symmetrical.