Audit firms and disclaimers: is the bar set too low?
The purpose of the book is show from a theoretical and ethical perspective how the big audit firms have managed to set the bar of culpability so low that they offer only opinions on whether financial statements. Such opinions, are often combined with disclaimers of responsibility. The book explains the background aspects of institutional theory that are relevant to describe how professional bodies construct identical strategies. Such similarities relegate managerial agency, and tend to explain management actions as being both the products and producers of institutionalized cultural frameworks. With regard to the ethics involved in the audit f…
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Produktdetails
Weitere Autoren: Wang, Jenny
- ISBN: 978-613-9-92100-3
- EAN: 9786139921003
- Produktnummer: 37365409
- Verlag: LAP Lambert Academic Publishing
- Sprache: Englisch
- Erscheinungsjahr: 2018
- Seitenangabe: 64 S.
- Masse: H22.0 cm x B15.0 cm x D0.4 cm 113 g
- Abbildungen: Paperback
- Gewicht: 113
Über den Autor
Professor Keith Hooper, formerly Head of Department at AUT University, has recently joined Unitec Institute of Technology. During his tenure at AUT University, Keith introduced and managed Auckland's first MPA programme. Keith has produced over 60 ranked journal publications and is the author of several books and professional articles.
2 weitere Werke von Keith Hooper:
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