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000890145 019__ $$a1046189087
000890145 020__ $$a9783319737270$$q(electronic book)
000890145 020__ $$a3319737279$$q(electronic book)
000890145 020__ $$z9783319737263
000890145 020__ $$z3319737260
000890145 035__ $$aSP(OCoLC)on1045629729
000890145 035__ $$aSP(OCoLC)1045629729$$z(OCoLC)1046189087
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000890145 049__ $$aISEA
000890145 050_4 $$aHF5670
000890145 08204 $$a657$$223
000890145 1001_ $$aRoy, Mitrendu Narayan,$$eauthor.
000890145 24510 $$aStatutory Auditors' Independence in Protecting Stakeholders' Interest :$$bAn Empirical Study /$$cMitrendu Narayan Roy, Siddhartha Sankar Saha.
000890145 264_1 $$aCham, Switzerland :$$bPalgrave Macmillan,$$c2018.
000890145 300__ $$a1 online resource.
000890145 336__ $$atext$$btxt$$2rdacontent
000890145 337__ $$acomputer$$bc$$2rdamedia
000890145 338__ $$aonline resource$$bcr$$2rdacarrier
000890145 5050_ $$aIntro; Preface; Contents; List of Tables; List of Figures; List of Charts; List of Appendices; List of Abbreviations; List of Standard Measures/Symbols; About the Authors; 1: Introduction; 1.1 Preamble; 1.2 Research Problem; 1.3 Research Questions; 1.4 Review ofLiterature; 1.4.1 International Studies; 1.4.2 National Studies; 1.4.3 Summary ofPast Studies; 1.4.4 Addressing theResearch Gap; 1.5 Objectives oftheStudy; 1.6 Research Methodology; 1.6.1 Theoretical Background; 1.6.2 Sample Design; 1.6.3 Survey Method; 1.6.4 Data Collection; 1.6.5 Statistical Tools
000890145 5058_ $$a1.7 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
000890145 5058_ $$a2.6.1.1 Structure ofRegulatory Framework andBrief Overview ofRegulatory Pronouncements2.6.1.2 Regulatory Enforcement Mechanisms; 2.6.1.2.1 Audit Inspection Mechanisms; 2.6.1.2.2 Disciplinary Framework; 2.6.2 The United Kingdom; 2.6.2.1 Structure ofRegulatory Framework andBrief Overview ofRegulatory Pronouncements; 2.6.2.2 Regulatory Enforcement Mechanisms; 2.6.2.2.1 Audit Inspection Mechanisms; 2.6.2.2.2 Disciplinary Framework; 2.6.3 India; 2.6.3.1 Structure ofRegulatory Framework andBrief Overview ofRegulatory Pronouncements; 2.6.3.2 Regulatory Enforcement Mechanisms
000890145 5058_ $$a2.6.3.2.1 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
000890145 5058_ $$a2.7 Regulatory andEthical Framework forStatutory Auditor Independence: AComparative Review inSelect Countries2.8 Conclusions; 3: Statutory Auditors' Independence inSelect Corporate Accounting Scandals Since 1990: AComparative Study; 3.1 Introduction; 3.2 Statutory Auditor Independence inAccounting Scandal; 3.3 Past Studies; 3.3.1 Summary ofPast Studies; 3.3.2 Addressing theResearch Gap; 3.4 Objectives; 3.5 Research Methodology; 3.5.1 Selection ofParameters; 3.5.2 Mode ofAnalysis
000890145 506__ $$aAccess limited to authorized users.
000890145 520__ $$aCorporate failures and accounting scandals have shaken the foundations of investors’ confidence in the transparency, integrity and accountability of corporations and financial markets. There have also been public disquiet about the role of professional auditors and audit firms, who had been associated with these corporate scandals. Written from a global perspective, the book assists in understanding the gravity of independent attitude of statutory auditors in protecting stakeholders’ interest and examines the effectiveness of the existing standards and other legal and regulatory requirements in enforcing statutory auditors’ independent engagement. It then suggests modifications in those regulations. The study has been made through seven chapters in order to address empirically statutory auditors’ independence in protecting stakeholders’ interest. Primary audiences of the book are researchers in finance and control, students, and professionals in the field of accounting and auditing.
000890145 588__ $$aOnline resource; title from PDF title page (viewed July 25, 2018).
000890145 650_0 $$aAuditor-client relationships.
000890145 650_0 $$aAuditors.
000890145 650_0 $$aManagement audit.
000890145 7001_ $$aSaha, Siddhartha Sankar,$$eauthor.
000890145 77608 $$iPrint version $$z3319737260$$z9783319737263$$w(OCoLC)1015848513
000890145 852__ $$bebk
000890145 85640 $$3SpringerLink$$uhttps://univsouthin.idm.oclc.org/login?url=http://link.springer.com/10.1007/978-3-319-73727-0$$zOnline Access$$91397441.1
000890145 909CO $$ooai:library.usi.edu:890145$$pGLOBAL_SET
000890145 980__ $$aEBOOK
000890145 980__ $$aBIB
000890145 982__ $$aEbook
000890145 983__ $$aOnline
000890145 994__ $$a92$$bISE