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Executive Summaries

Executive Summaries International Journal of Disclosure and Governance (2010) 7, 281 – 283. doi: 10.1057/jdg.2010.26 How and why an independent audit more useful fi nancial information. In addition, matters it is essential that auditors continue to be posi tioned to provide assurance on fi nancial Robert J. Kueppers and Kristen reporting, in any format. As we move toward a B. Sullivan set of global standards (accounting, auditing and With each new fraud and ‘ audit failure ’ independence), the value of the independent divulged in the fi nancial press, more pointed audit will continue to increase in infl uence as an questions are being asked about the value of the element of effi ciently functioning global capital independent audit. Although many recognize markets affecting investors around the world. that the audit profession plays an essential role The views expressed in this article are those of in the functioning of the global capital markets the authors and do not necessarily refl ect those and adds value to the roles played by other of Deloitte LLP or any other organization with stakeholders in the fi nancial reporting process, which they have been associated. others contend that the value of the inde- pendent audit, http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png International Journal of Disclosure and Governance Springer Journals

Executive Summaries

International Journal of Disclosure and Governance , Volume 7 (4) – Nov 12, 2010
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Publisher
Springer Journals
Copyright
Copyright © 2010 by Palgrave Macmillan, a division of Macmillan Publishers Ltd
Subject
Business and Management; Business and Management, general; Accounting/Auditing; Corporate Finance; Corporate Governance
ISSN
1741-3591
eISSN
1746-6539
DOI
10.1057/jdg.2010.26
Publisher site
See Article on Publisher Site

Abstract

International Journal of Disclosure and Governance (2010) 7, 281 – 283. doi: 10.1057/jdg.2010.26 How and why an independent audit more useful fi nancial information. In addition, matters it is essential that auditors continue to be posi tioned to provide assurance on fi nancial Robert J. Kueppers and Kristen reporting, in any format. As we move toward a B. Sullivan set of global standards (accounting, auditing and With each new fraud and ‘ audit failure ’ independence), the value of the independent divulged in the fi nancial press, more pointed audit will continue to increase in infl uence as an questions are being asked about the value of the element of effi ciently functioning global capital independent audit. Although many recognize markets affecting investors around the world. that the audit profession plays an essential role The views expressed in this article are those of in the functioning of the global capital markets the authors and do not necessarily refl ect those and adds value to the roles played by other of Deloitte LLP or any other organization with stakeholders in the fi nancial reporting process, which they have been associated. others contend that the value of the inde- pendent audit,

Journal

International Journal of Disclosure and Governance – Springer Journals

Published: Nov 12, 2010

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