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008			101115s2006 enk o 000 0 eng d
020			_a9781849504683 (electronic bk.) : _c£62.95 ; €87.95 ; $111.95
040			_aUtOrBLW _cUtOrBLW
050		4	_aHF5635 _b.I53 2006
072		7	_aKFC _2bicssc
072		7	_aKFFK _2bicssc
072		7	_aBUS004000 _2bisacsh
072		7	_aBUS001000 _2bisacsh
080			_a336.717.16
082	0	4	_a657 _222
245	0	0	_aIndependent accounts _h[electronic resource] : _bthe possibilities for auditor independence in the age of financial scandal / _cedited by Cheryl R. Lehman.
260			_aBingley, U.K. : _bEmerald, _c2006.
300			_a1 online resource (viii, 172 p.).
490	1		_aAdvances in public interest accounting, _x1041-7060 ; _vv. 12
505	0		_aAuditor 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			_aReturning 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		_aPrint version record
650		7	_aBusiness & Economics _xBanks & Banking. _2bisacsh
650		7	_aBusiness & Economics _xAccounting _xGeneral. _2bisacsh
650		7	_aAccounting. _2bicssc
650		7	_aBanking. _2bicssc
650		0	_aAccounting.
650		0	_aFinance.
700	1		_aLehman, Cheryl R.
776	1		_z9780762313822
830		0	_aAdvances in public interest accounting ; _vv. 12.
856	4	0	_uhttps://www.emerald.com/insight/publication/doi/10.1016/S1041-7060(2006)12
913			_1BMEbacklist
999			_c31697 _d31697