03030nam 2200613Ia 450 991045034830332120200520144314.01-280-51537-697866105153701-84544-397-7(CKB)1000000000007030(EBL)289862(OCoLC)70739644(SSID)ssj0000466176(PQKBManifestationID)11301439(PQKBTitleCode)TC0000466176(PQKBWorkID)10457870(PQKB)10470205(MiAaPQ)EBC289862(Au-PeEL)EBL289862(CaPaEBR)ebr10058598(CaONFJC)MIL51537(EXLCZ)99100000000000703020041014d2004 my 0engur|n|---|||||txtccrSafeguarding the public interest[electronic resource] /guest editor, Gerald Vinten[Bradford, England] Emerald Group Pub.20041 online resource (145 p.)Managerial auditing journal ;v. 19, no. 3, 2004Description based upon print version of record.0-86176-943-0 Includes bibliographical references.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 practicesCreative accounting in small advancing countries The Greek caseGoing concern prediction using data mining techniquesThe 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 reduction of major audit failures. Four root causes of auditManagerial auditing journal ;v. 19, no. 3.AuditingAccountingElectronic books.Auditing.Accounting.657Vinten Gerald631135MiAaPQMiAaPQMiAaPQBOOK9910450348303321Safeguarding the public interest2145127UNINA