MARC details
| 000 -LEADER |
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03613nam a2200433Ka 4500 |
| 001 - CONTROL NUMBER |
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| control field |
bslw06351068 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
UtOrBLW |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20210303085337.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS |
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| fixed length control field |
m d |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
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| fixed length control field |
cr un||||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
101115s2006 enk o 000 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781849504683 (electronic bk.) : |
| Terms of availability |
£62.95 ; €87.95 ; $111.95 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
UtOrBLW |
| Transcribing agency |
UtOrBLW |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HF5635 |
| Item number |
.I53 2006 |
| 072 #7 - SUBJECT CATEGORY CODE |
|---|
| Subject category code |
KFC |
| Source |
bicssc |
| 072 #7 - SUBJECT CATEGORY CODE |
|---|
| Subject category code |
KFFK |
| Source |
bicssc |
| 072 #7 - SUBJECT CATEGORY CODE |
|---|
| Subject category code |
BUS004000 |
| Source |
bisacsh |
| 072 #7 - SUBJECT CATEGORY CODE |
|---|
| Subject category code |
BUS001000 |
| Source |
bisacsh |
| 080 ## - UNIVERSAL DECIMAL CLASSIFICATION NUMBER |
|---|
| Universal Decimal Classification number |
336.717.16 |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
657 |
| Edition number |
22 |
| 245 00 - TITLE STATEMENT |
|---|
| Title |
Independent accounts |
| Medium |
[electronic resource] : |
| Remainder of title |
the possibilities for auditor independence in the age of financial scandal / |
| Statement of responsibility, etc. |
edited by Cheryl R. Lehman. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
Bingley, U.K. : |
| Name of publisher, distributor, etc. |
Emerald, |
| Date of publication, distribution, etc. |
2006. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
1 online resource (viii, 172 p.). |
| 490 1# - SERIES STATEMENT |
|---|
| Series statement |
Advances in public interest accounting, |
| International Standard Serial Number |
1041-7060 ; |
| Volume/sequential designation |
v. 12 |
| 505 0# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Auditor and audit independence in an age of financial scandals / David J. Cooper, Dean Neu -- Reforming auditor independence : voicing and acting upon auditors concerns and criticisms / Yves Gendron -- The changing nature of accounting virtues / Jeff Everett, Duncan Green -- On the (im)possibility of auditor independence : insights from central and eastern Europe / Katarzyna Kosmala, Pat Sucher -- Independence and competence? A Critical questioning of auditing / Christopher Humphrey, Peter Moizer, Stuart Turley -- The contested concept of auditor independence / C. Richard Baker -- Integrity, auditor independence, and the protection of investors / James C. Gaa -- Examining audit relations : a reconsideration of auditor independence / Joni J. Young -- Auditor independence and nonaudit services : the SEC's independence hearings through a user-primacy lens / John M. Thornton -- Politics and the public accounting profession in the U.S. : implications for the federal regulation of auditing and financial reporting / Robin W. Roberts. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
Returning to its roots in activism and economic justice, this issue exposes accounting practice as a contested terrain by examining its role as a social force encompassing issues of value, governance, ethics, politics, and class. Arguing that the view of the discipline as objective and fair is a myth, these papers illuminate the detrimental social consequences of failing to recognize accountings role in the social environment. Investigating accounting's use of independence as a protective shield in obscuring winners and losers regarding financial activity, the papers illustrate accountings contribution to the failures of free markets worldwide: systemic global poverty, questionable privatization of public enterprises and public goods, and greater divides between so-called first and third world nations. Revealing the integrated nature of regulation, accounting, and ethics, the papers in this volume question the logic of merely fine tuning current systems proposing instead visionary and innovative change by probing deeply into our beliefs, social practices, and consciousness. |
| 588 0# - SOURCE OF DESCRIPTION NOTE |
|---|
| Source of description note |
Print version record |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Business & Economics |
| General subdivision |
Banks & Banking. |
| Source of heading or term |
bisacsh |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Business & Economics |
| General subdivision |
Accounting |
| -- |
General. |
| Source of heading or term |
bisacsh |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Accounting. |
| Source of heading or term |
bicssc |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Banking. |
| Source of heading or term |
bicssc |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Accounting. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Finance. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Lehman, Cheryl R. |
| 776 1# - ADDITIONAL PHYSICAL FORM ENTRY |
|---|
| International Standard Book Number |
9780762313822 |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE |
|---|
| Uniform title |
Advances in public interest accounting ; |
| Volume/sequential designation |
v. 12. |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
<a href="https://www.emerald.com/insight/publication/doi/10.1016/S1041-7060(2006)12">https://www.emerald.com/insight/publication/doi/10.1016/S1041-7060(2006)12</a> |
| 913 ## - |
|---|
| -- |
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