Detail Auditor Independence, Accounting Firms, and the Securities and Exchange Commission: Application of the Issue Life Cycle Model Bibliografi Author: Gerde, Virginia W. ; White, Craig G. (Co-Author) Topik: social responsibility; auditor independence; government relations; Exchange Commission; Securities; issue life cycle; auditing; corporate social performance; accounting Bahasa: (EN )     Penerbit: Unika Atma Jaya     Tahun Terbit: 2006     Jenis: Article Fulltext: 83BdS421.pdf (127.0KB; 4 download) Abstract The authors apply the issue life cycle model to analyze the 1999 through 2001 dispute between the Securities and Exchange Commission and the accounting profession concerning auditor independence. The analysis also brings additional insights that extend understanding of the issue life cycle and issues development. This analysis highlights the roles of a trigger event, the shift of an issue from a technical concern to a public debate, and likely recurrence. The reappearance of the auditor independence issue in 2002 with accounting scandals is consistent with the article's findings and highlights the use of the issue life cycle model and issue evolution. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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