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Record Nr. |
UNINA9910450348303321 |
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Titolo |
Safeguarding the public interest [[electronic resource] /] / guest editor, Gerald Vinten |
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Pubbl/distr/stampa |
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[Bradford, England], : Emerald Group Pub., 2004 |
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ISBN |
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1-280-51537-6 |
9786610515370 |
1-84544-397-7 |
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Descrizione fisica |
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1 online resource (145 p.) |
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Collana |
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Managerial auditing journal ; ; v. 19, no. 3, 2004 |
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Altri autori (Persone) |
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Disciplina |
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Soggetti |
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Auditing |
Accounting |
Electronic books. |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di bibliografia |
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Includes bibliographical references. |
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Nota di contenuto |
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CONTENTS; EDITORIAL ADVISORY BOARD; Abstracts and keywords; Sarbanes-Oxley and audit failure A critical examination; Interaction between compulsory and voluntary disclosure in Saudi Arabian corporate annual reports; Dual reforms Accounting and corporate governance; Internal auditors' role and authority New Zealand evidence; The US General Accounting Office Is freedom of audit access imperiled?; Implementing the impairment of assets requirements of SFAS No. 144 An empirical analysis; Corporate reporting on the Internet Audit issues and content analysis of practices |
Creative accounting in small advancing countries The Greek caseGoing concern prediction using data mining techniques |
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Sommario/riassunto |
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The highly publicized accounting scandals of the recent past seriously damaged the credibility of the accounting profession. In an effort to restore public confidence in the capital markets, the US Congress passed the Sarbanes-Oxley Act of 2002. A central theme of this new law is the attempted reduction of major audit failure by stricter governmental regulation of the accounting profession and the creation of the Public Company Accounting Oversight Board. This paper discusses the likely effectiveness of the Sarbanes-Oxley Act in the |
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