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Abstract We explore differences in the roles of auditors and judges in the United States, emphasizing the issue of independence for each group. We examine factors that influence the independence of US judges and auditors. We use examples to highlight the potential impact of various factors on...
Abstract We provide an assessment of the role of economic theory in orienting Italy’s banking legislation over eight decades. From the unification of the country (1861) to the introduction of the 1936 Banking Act, five regulatory regimes are mapped out. Whilst market discipline and...
The aim of this paper is to stimulate a more systematic method of evolving standard, but evolutionary, rules of accounting. The conclusion, if sound, follows from two premises. First, rules of accounting have become, in large measure rules of law. Second, that the present methods by which...
The book is a revision of prior version that was intended as a text for teaching accounting students about ethics, as well as a book about ethics for professional accountants. As such, the current book serves a useful purpose. Educating accounting students and practicing professionals is an...
In Professor Baker’s review of the book by Pakaluk and Cheffers (2011) he took exception to their contention, implied in the book’s title, that accounting ethics contributed to the current financial crisis. Baker’s claim is that there is no evidence to support that contention. There have been a...
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