Statutory Auditors’ Independence in Protecting Stakeholders’ Interest

An Empirical Study

Mitrendu Narayan Roy, Siddhartha Sankar Saha (Autoren)

Buch | Hardcover

XXXIV, 517 Seiten

2018 | 1st ed. 2018
Springer International Publishing (Verlag)
978-3-319-73726-3 (ISBN)

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Corporate failures and accounting scandals have shaken the foundations of investors' confidence in the transparency, integrity and accountability of corporations and financial markets. There have also been public disquiet about the role of professional auditors and audit firms, who had been associated with these corporate scandals. Written from a global perspective, the book assists in understanding the gravity of independent attitude of statutory auditors in protecting stakeholders' interest and examines the effectiveness of the existing standards and other legal and regulatory requirements in enforcing statutory auditors' independent engagement. It then suggests modifications in those regulations. The study has been made through seven chapters in order to address empirically statutory auditors' independence in protecting stakeholders' interest. Primary audiences of the book are researchers in finance and control, students, and professionals in the field of accounting and auditing.

Dr. Mitrendu Narayan Roy is an Assistant Professor, Goenka College of Commerce and Business Administration for more than 2 years. He did his M.Com. from the University of Calcutta in 2010 and qualified NET with JRF under UGC in 2011. He obtained his Ph.D. from the University of Calcutta under the supervision of Dr. Siddhartha Sankar Saha in 2016. He has published more than 25 research papers in refereed journals along with a joint authorship for research oriented book published by Emerald Publishing Ltd., UK.

Chapter-I: Introduction.- Chapter-II: Regulatory and Ethical Framework for Statutory Auditors' Independence: A Review in Select Countries including India.- Chapter-III: Statutory Auditors' Independence in Select Corporate Accounting Scandals since 1990: A Comparative Study.- Chapter-IV: Perceptions of Respondents on Statutory Auditors' Independence in Corporate Accounting Scandals : An Empirical Analysis.- Chapter-V: Ethical Responsibility of Statutory Auditors in the Backdrop of Corporate Accounting Scandals : An Analysis of Respondents' Perceptions'.- Chapter-VI: Respondents' Perceptions on Quality Control Procedures for Statutory Financial Audit: A Survey.- Chapter-VII: Concluding Observations and Suggestions.

Erscheinungsdatum	26.08.2018
Zusatzinfo	XXXIV, 517 p. 13 illus., 4 illus. in color.
Verlagsort	Cham
Sprache	englisch
Maße	148 x 210 mm
Gewicht	842 g
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
Schlagworte	Corporate accounting • corporate accounting scandals • financial reports • quality control procedure • regulatory and ethical framework • statutory auditors • statutory financial audit
ISBN-10	3-319-73726-0 / 3319737260
ISBN-13	978-3-319-73726-3 / 9783319737263
Zustand	Neuware