Statutory Auditors’ Independence in Protecting Stakeholders’ Interest
Mitrendu Narayan Roy, Siddhartha Sankar Saha
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Springer International Publishing
Sozialwissenschaften, Recht, Wirtschaft / Betriebswirtschaft
Beschreibung
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.
Kundenbewertungen
regulatory and ethical framework, statutory auditors, financial reports, quality control procedure, corporate accounting scandals, corporate accounting, statutory financial audit