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100   $a20041014d2004      my             0
101 0 $aeng
135   $aur|n|---|||||
181   $ctxt
182   $cc
183   $acr
200 00$aSafeguarding the public interest$b[electronic resource] /$fguest editor, Gerald Vinten
210   $a[Bradford, England] $cEmerald Group Pub.$d2004
215   $a1 online resource (145 p.)
225 1 $aManagerial auditing journal ;$vv. 19, no. 3, 2004
300   $aDescription based upon print version of record.
311   $a0-86176-943-0 
320   $aIncludes bibliographical references.
327   $aCONTENTS; 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
327   $aCreative accounting in small advancing countries The Greek caseGoing concern prediction using data mining techniques
330   $aThe highly publicized accounting scandals of the recent past seriously damaged the credibility of the accounting profession. In an effort to restore public confidence in the capital markets, the US Congress passed the Sarbanes-Oxley Act of 2002. A central theme of this new law is the attempted reduction of major audit failure by stricter governmental regulation of the accounting profession and the creation of the Public Company Accounting Oversight Board. This paper discusses the likely effectiveness of the Sarbanes-Oxley Act in the reduction of major audit failures. Four root causes of audit
410  0$aManagerial auditing journal ;$vv. 19, no. 3.
606   $aAuditing
606   $aAccounting
608   $aElectronic books.
615  0$aAuditing.
615  0$aAccounting.
676   $a657
701   $aVinten$b Gerald$0631135
801  0$bMiAaPQ
801  1$bMiAaPQ
801  2$bMiAaPQ
906   $aBOOK
912   $a9910450348303321
996   $aSafeguarding the public interest$92145127
997   $aUNINA