Governance and Auditing (Corporate Governance in the New Global Economy Series) Год выпуска: 2005Издательство: Страниц: 0ISBN: 1843768305Описание Book DescriptionThis authoritative new collection contains reprints of seminal articles on the subject of auditing and its relationship to the way in which outside stakeholders monitor the activities of corporate management. While the primary audience isstudents in upper-level undergraduate and graduate accounting courses, the book should also be of use to existing researchers, as it collects together the ?must read? articles on the subject in a readily accessible form. The articles have been selected to cover four broad topic areas: (i) the role of auditing in the governance process, (ii) audit quality and auditor reputation, (iii) governance and audit committees and (iv) the relationship between internal and external auditors. The readings show that much work has been done and that there now exists a substantial body of knowledge of how auditing can contribute to corporate governance. The volume makes an important contribution to an issue that will continue to raise...
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