argument regarding the persistence of the commercialistic
culture, post-Enron, within large public
accounting firms. Auditor independence would become,
as a result of commercialistic influence, a less
significant part of the public accountant’s mindset,
and the appropriateness of regulatory mechanisms
aimed at tightening the profession’s regulatory standards
of auditor independence would blur in the eyes
of the individual. More research is needed, however,
in order to investigate the behavioral consequences of
public accountants’ relatively lower degree of independence
commitment.
argument regarding the persistence of the commercialisticculture, post-Enron, within large publicaccounting firms. Auditor independence would become,as a result of commercialistic influence, a lesssignificant part of the public accountant’s mindset,and the appropriateness of regulatory mechanismsaimed at tightening the profession’s regulatory standardsof auditor independence would blur in the eyesof the individual. More research is needed, however,in order to investigate the behavioral consequences ofpublic accountants’ relatively lower degree of independencecommitment.
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