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Volumn 10, Issue 4, 1996, Pages 76-97

The future of accounting, part III: Reliability and auditor independence

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Indexed keywords


EID: 0002609453     PISSN: 08887993     EISSN: 15587975     Source Type: Journal    
DOI: None     Document Type: Note
Times cited : (124)

References (27)
  • 1
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    • Deloitte & Touche, Ernst & Young, KPMG Peat Marwick, and Price Waterhouse
    • Arthur Andersen & Co, Coopers & Lybrand
    • Arthur Andersen & Co., Coopers & Lybrand, Deloitte & Touche, Ernst & Young, KPMG Peat Marwick, and Price Waterhouse. 1991. The Public Accounting Profession: Meeting the Needs of a Changing World.
    • (1991) The Public Accounting Profession: Meeting the Needs of a Changing World
  • 2
  • 5
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    • Report to the Public Oversight Board of the SEC Practice Section, AICPA from the Advisory Panel on Auditor Independence (the "Kirk Committee")
    • New York, NY: AICPA
    • -. 1994b. Report to the Public Oversight Board of the SEC Practice Section, AICPA from the Advisory Panel on Auditor Independence (the "Kirk Committee"). Strengthening the Professionalism of the Independent Auditor. New York, NY: AICPA.
    • (1994) Strengthening the Professionalism of the Independent Auditor
  • 6
    • 77449138982 scopus 로고    scopus 로고
    • Official Releases: AICPA Ruling No. 103 of Rule of Conduct 101. Member Providing Attest Report on Internal Controls
    • August
    • -. 1996. Official Releases: AICPA Ruling No. 103 of Rule of Conduct 101. Member Providing Attest Report on Internal Controls. Journal of Accountancy (August): 110.
    • (1996) Journal of Accountancy , pp. 110
  • 7
    • 0039326045 scopus 로고
    • Farming out internal audits
    • June
    • Barr, S. 1995. Farming out internal audits. CFO Magazine (June): 69-72.
    • (1995) CFO Magazine , pp. 69-72
    • Barr, S.1
  • 8
    • 77449111296 scopus 로고    scopus 로고
    • Big 6 Firms. 1991. The public accounting profession: Meeting the needs of a changing world.
    • Big 6 Firms. 1991. The public accounting profession: Meeting the needs of a changing world.
  • 9
    • 0007148870 scopus 로고
    • Do management services endanger independence and objectivity?
    • August
    • Briloff, A. 1987. Do management services endanger independence and objectivity? The CPA Journal (August): 22-29.
    • (1987) The CPA Journal , pp. 22-29
    • Briloff, A.1
  • 10
    • 0003796099 scopus 로고
    • Commission on Auditors' Responsibilities, New York, NY
    • Commission on Auditors' Responsibilities. 1978. Report, Conclusions and Recommendations. New York, NY.
    • (1978) Report, Conclusions and Recommendations
  • 11
    • 0009236906 scopus 로고
    • Audit independence: Concept and application
    • March
    • Elliott, R. 1992. Audit independence: Concept and application. The CPA Journal (March): 34-39.
    • (1992) The CPA Journal , pp. 34-39
    • Elliott, R.1
  • 12
    • 77449116722 scopus 로고    scopus 로고
    • The 1996 top 100 firms
    • March 18-April 7
    • Hock, S. 1996. The 1996 top 100 firms. Accounting Today (March 18-April 7): 12-23.
    • (1996) Accounting Today , pp. 12-23
    • Hock, S.1
  • 13
    • 77449114668 scopus 로고    scopus 로고
    • Lea, R. 1996. Opportunities for assurance services in the 21st century: A progress report of the special committee on assurance services. Presented at the University of Kansas Audit Symposium, May.
    • Lea, R. 1996. Opportunities for assurance services in the 21st century: A progress report of the special committee on assurance services. Presented at the University of Kansas Audit Symposium, May.
  • 14
    • 0009163714 scopus 로고
    • CPA performance of consulting engagements with audit clients: Effects on financial statement users' perceptions and decisions
    • Fall
    • Lowe, D., and K. Pany. 1995. CPA performance of consulting engagements with audit clients: Effects on financial statement users' perceptions and decisions. Auditing: A Journal of Practice & Theory (Fall): 35-53.
    • (1995) Auditing: A Journal of Practice & Theory , pp. 35-53
    • Lowe, D.1    Pany, K.2
  • 15
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    • The scope of CPA services: A view of the future from the perspective of a century of progress
    • May
    • Mednick, R., and G. J. Previts. 1987. The scope of CPA services: A view of the future from the perspective of a century of progress. Journal of Accountancy (May): 220-227.
    • (1987) Journal of Accountancy , pp. 220-227
    • Mednick, R.1    Previts, G.J.2
  • 16
    • 77449095495 scopus 로고    scopus 로고
    • National Commission on Fraudulent Financial Reporting. 1987. Report of the National Commission on Fraudulent Financial Reporting (the Treadway Commission). New York, NY.
    • National Commission on Fraudulent Financial Reporting. 1987. Report of the National Commission on Fraudulent Financial Reporting (the "Treadway Commission"). New York, NY.
  • 17
    • 77449149646 scopus 로고    scopus 로고
    • Auditors: Experts or just robots?
    • August 4, C1
    • Norris, F. 1996. Auditors: Experts or just robots? The New York Times (August 4): C1.
    • (1996) The New York Times
    • Norris, F.1
  • 18
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    • U.S. v. Arthur Young, 104 S.Ct. 1495 (1984).
    • U.S. v. Arthur Young, 104 S.Ct. 1495 (1984).
  • 19
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    • U.S. Securities and Exchange Commission SEC
    • U.S. Securities and Exchange Commission (SEC). 1978. Accounting Series Release No. 250.
    • (1978) Accounting Series Release , vol.250
  • 25
    • 0002044184 scopus 로고
    • The future of accounting and disclosure in an evolving world: The need for dramatic change
    • September
    • Wallman, S. 1995. The future of accounting and disclosure in an evolving world: The need for dramatic change. Accounting Horizons (September): 81-91.
    • (1995) Accounting Horizons , pp. 81-91
    • Wallman, S.1
  • 26
    • 0003278317 scopus 로고    scopus 로고
    • The future of accounting and financial reporting part II: The colonized approach
    • June
    • -. 1996. The future of accounting and financial reporting part II: The colonized approach. Accounting Horizons (June): 138-148.
    • (1996) Accounting Horizons , pp. 138-148
    • Wallman, S.1
  • 27
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    • Andersen flap could presage formal split
    • July 29, B1
    • Wall Street Journal. 1996. Andersen flap could presage formal split (July 29): B1.
    • (1996) Wall Street Journal


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