Statutory Auditors Independence In Protecting Stakeholders Interest
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Statutory Auditors’ Independence in Protecting Stakeholders’ Interest
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.
Statutory Auditors' Independence in the Protection of Stakeholders' Interest
An audited financial statement is considered to be authentic and reliable by the stakeholders. Therefore, statutory auditors play an important role in protecting stakeholders' interest in a company. Thus, statutory auditors should be independent from their audit client. However, in recent corporate accounting scandals, a company's demise resulted in disastrous consequences for its stakeholders and audit failure was diagnosed to be one of the reasons behind those scandals. In this backdrop, based on existing literature, this paper attempts to identify a few issues that positively or negatively affect statutory auditors' independence in their professional engagement. Opinion of statutory auditors and select groups of respondents from other related occupations on these variables have been collected and duly analyzed. Homogeneity in the opinion of select respondent groups has also been tested using Chi-Square Test of Homogeneity. Finally, the important findings of the study are summarized and a suitable conclusion on statutory auditors' independence is drawn.
Prosecuting Crime in the Public Interest
Author: Kellie Toole
language: en
Publisher: Bloomsbury Publishing
Release Date: 2024-07-25
This book provides the first detailed analysis of the decision to prosecute made by the statutory Australian Offices of Director of Prosecution. It examines the system of prosecution as part of the executive branch of government, and the role and challenges of the individual prosecutors who make decisions within the system. It explores the tension between prosecutorial independence and prosecutorial accountability, and the paradox that political involvement in prosecutions is necessary for accountability and to uphold the public interest, but can compromise independence. The book makes a unique contribution to both Australian criminal law scholarship and to the international literature on criminal prosecution, by drawing on the sub-disciplines of criminal law and administrative law. It includes case studies on prosecuting child sexual abuse, rape, and government espionage, and comparisons with common law and civil law countries including the USA, the UK, Italy and South Africa.