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Auditing with Accountability Report : Shrinking the Opportunity Spaces for Audit Failure. / Leaver, Adam; Seabrooke, Leonard; Stausholm, Saila; Wigan, Duncan.

Sheffield : University of Sheffield, 2020. 48 s.

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Leaver, Adam o.a.. Auditing with Accountability Report: Shrinking the Opportunity Spaces for Audit Failure Sheffield: University of Sheffield. 2020.

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@book{25380f4e7f154cd88bd77e3ecb5e0d1a,
title = "Auditing with Accountability Report: Shrinking the Opportunity Spaces for Audit Failure",
abstract = "In recent years, a number of high-profile company failures have raised fundamental questions about the willingness and/or ability of auditors to exercise the professional scepticism necessary for the production of robust audits.The report argues that audit failure takes place within a particular configuration of economic, cultural and regulatory arrangements which create the 'opportunity spaces' for poor practice. Shrinking those opportunity spaces requires a multi-dimensional response, including the structural separation of audit and non-audit functions, a more robust system of fines and the integration of a civil society voice into the reform process to prevent regulatory capture.",
author = "Adam Leaver and Leonard Seabrooke and Saila Stausholm and Duncan Wigan",
year = "2020",
month = "3",
day = "13",
language = "English",
publisher = "University of Sheffield",
address = "United Kingdom",

}

RIS

TY - RPRT

T1 - Auditing with Accountability Report

T2 - Shrinking the Opportunity Spaces for Audit Failure

AU - Leaver, Adam

AU - Seabrooke, Leonard

AU - Stausholm, Saila

AU - Wigan, Duncan

PY - 2020/3/13

Y1 - 2020/3/13

N2 - In recent years, a number of high-profile company failures have raised fundamental questions about the willingness and/or ability of auditors to exercise the professional scepticism necessary for the production of robust audits.The report argues that audit failure takes place within a particular configuration of economic, cultural and regulatory arrangements which create the 'opportunity spaces' for poor practice. Shrinking those opportunity spaces requires a multi-dimensional response, including the structural separation of audit and non-audit functions, a more robust system of fines and the integration of a civil society voice into the reform process to prevent regulatory capture.

AB - In recent years, a number of high-profile company failures have raised fundamental questions about the willingness and/or ability of auditors to exercise the professional scepticism necessary for the production of robust audits.The report argues that audit failure takes place within a particular configuration of economic, cultural and regulatory arrangements which create the 'opportunity spaces' for poor practice. Shrinking those opportunity spaces requires a multi-dimensional response, including the structural separation of audit and non-audit functions, a more robust system of fines and the integration of a civil society voice into the reform process to prevent regulatory capture.

M3 - Report

BT - Auditing with Accountability Report

PB - University of Sheffield

CY - Sheffield

ER -