ANU E Press - Ethics and Auditing

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Ethics and Auditin - Whole Book (7mb)

Preliminary Pages

Introduction

Part I. Approaches to the critique of auditing

Chapter 1. Governance and accountability: a legal approach to auditing
Chapter 2. 'Perfectly legal': a sociological approach to auditing
Chapter 3. Public oversight: an international approach to auditing
Chapter 4. The role of markets: an economic approach to auditing
Chapter 5. True and fair to whom?: a philosophical approach to auditing

Part II. Auditor independence

Chapter 6. Conflicts of interest in auditing: are they conducive to corruption?
Chapter 7. Attachments between directors and auditors: do they affect engagement tenure?
Chapter 8. Where were the gatekeepers? Corporate collapses and the role of accountants
Chapter 9. Management economic bargaining power and auditors' objectivity
Chapter 10. Criticisms of auditors and earnings management during the Asian economic crisis

Part III. Beyond the auditor: the search for solutions

Chapter 11. Auditor independence: regulation, oversight and inspection
Chapter 12. Improving ethical judgment through deep learning
Chapter 13. Can we teach auditors and accountants to be more ethically competent and publicly accountable?
Chapter 14. Do auditor provided non-audit services (APNAS) fees impair auditor independence?

Portable Document Format (PDF) Instructions