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Rebuilding Trust
Oleh:
Tie, Robert
Jenis:
Article from Bulletin/Magazine
Dalam koleksi:
Journal of Accountancy vol. 194 no. 6 (Dec. 2002)
,
page 61-64.
Topik:
Trust
;
rebuilding
;
trust
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
JJ85.15
Non-tandon:
1 (dapat dipinjam: 0)
Tandon:
tidak ada
Lihat Detail Induk
Isi artikel
William F. Ezzell - a partner of Deloitte & Touche LLP - assumed the AICPA chairmanship in October at the Institute’s annual meeting, which was held this year in Hawaii. Like all incoming chairmen, Ezzell faces a host of urgent priorities. But in the wake of the Enron scandal he has singled out the profession’s tarnished image as his most immediate concern and pledged to focus on practitioners’ core values of integrity and objectivity. "Before we do anything else,” he said during a recent interview with the JofA, “we’ve got to put our house in order.” It’s clear, however, that restoring investors’ and regulators’ eroded confidence in auditors won’t be a cakewalk. To make matters worse, Ezzell says, critics of the profession don’t distinguish between auditors of public companies and those of small, privately held businesses. He fears this could lead to laws and regulations that inappropriately and illogically apply to all auditors. That’s what makes Ezzell’s accession to the chairmanship both a challenge and an opportunity. True, his big - firm pedigree could alienate small firms. But if he succeeds in protecting their interests and supports policies that address other members’ needs as well, practitioners of all stripes are likely to rally around common values and professional aspirations. A stronger, unified profession could better repair the other bonds of trust - with investors, clients and the government - on which all practitioners’ success depends.
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