FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2149084845> ?p ?o ?g. }

• W2149084845 endingPage "71" @default.
• W2149084845 startingPage "39" @default.
• W2149084845 abstract "The principles-based U.K. regulatory framework for auditor independence (Chartered Accountants Joint Ethics Committee 1996), which was adopted in 1997, identifies threats to independence in fact, independence in appearance, and the safeguards that control these threats. These principles are incorporated in the International Federation of Accountants (IFAC 2001) ethics framework. Drawing on six case studies of interactions involving significant accounting issues between audit engagement partners and finance directors in U.K.-listed companies, we analyze the threats and safeguards to auditor independence in fact that are relevant to the outcome of each interaction. Despite the U.K.'s comprehensive regulatory framework for independence, audit quality control, and independent inspection of firms, not all the interactions have a fully compliant outcome. Independence in fact is compromised where the safeguards in the framework are insufficient defense against the threats, particularly regarding intimidation and bullying during the audit process. Further examples of existing threats are identified and additional threats emerge, in particular an urgency threat, and a loss of face threat. Management motivation is found to be a key driver of pressure. Threats to independence arising within audit firms are not recognized in the current U.K. audit risk model. An extended risk model incorporating within-firm risk is suggested. This study demonstrates the need for continual improvement to regulatory frameworks; in particular it supports the recent U.S. Securities and Exchange Commission (SEC) rule on improper influence on the conduct of audits (Securities and Exchange Commission 2003a)." @default.
• W2149084845 created "2016-06-24" @default.
• W2149084845 creator A5021114315 @default.
• W2149084845 creator A5053067331 @default.
• W2149084845 creator A5067656960 @default.
• W2149084845 date "2005-01-01" @default.
• W2149084845 modified "2023-10-03" @default.
• W2149084845 title "Auditor Independence and Audit Risk: A Reconceptualization" @default.
• W2149084845 cites W1984438139 @default.
• W2149084845 cites W1994348495 @default.
• W2149084845 cites W1999426605 @default.
• W2149084845 cites W2000210782 @default.
• W2149084845 cites W2002599130 @default.
• W2149084845 cites W2020550191 @default.
• W2149084845 cites W2046019138 @default.
• W2149084845 cites W2063234046 @default.
• W2149084845 cites W2065023214 @default.
• W2149084845 cites W2074711180 @default.
• W2149084845 cites W2083819869 @default.
• W2149084845 cites W2121274846 @default.
• W2149084845 cites W2153428762 @default.
• W2149084845 cites W2157239129 @default.
• W2149084845 cites W3121272464 @default.
• W2149084845 cites W3122108025 @default.
• W2149084845 cites W3123397884 @default.
• W2149084845 cites W3123658119 @default.
• W2149084845 cites W3124768642 @default.
• W2149084845 cites W3126108583 @default.
• W2149084845 doi "https://doi.org/10.2308/jiar.2005.4.1.39" @default.
• W2149084845 hasPublicationYear "2005" @default.
• W2149084845 type Work @default.
• W2149084845 sameAs 2149084845 @default.
• W2149084845 citedByCount "45" @default.
• W2149084845 countsByYear W21490848452012 @default.
• W2149084845 countsByYear W21490848452013 @default.
• W2149084845 countsByYear W21490848452014 @default.
• W2149084845 countsByYear W21490848452015 @default.
• W2149084845 countsByYear W21490848452016 @default.
• W2149084845 countsByYear W21490848452017 @default.
• W2149084845 countsByYear W21490848452018 @default.
• W2149084845 countsByYear W21490848452019 @default.
• W2149084845 countsByYear W21490848452020 @default.
• W2149084845 countsByYear W21490848452021 @default.
• W2149084845 countsByYear W21490848452022 @default.
• W2149084845 countsByYear W21490848452023 @default.
• W2149084845 crossrefType "journal-article" @default.
• W2149084845 hasAuthorship W2149084845A5021114315 @default.
• W2149084845 hasAuthorship W2149084845A5053067331 @default.
• W2149084845 hasAuthorship W2149084845A5067656960 @default.
• W2149084845 hasConcept C10138342 @default.
• W2149084845 hasConcept C105795698 @default.
• W2149084845 hasConcept C121955636 @default.
• W2149084845 hasConcept C144133560 @default.
• W2149084845 hasConcept C147007100 @default.
• W2149084845 hasConcept C150130657 @default.
• W2149084845 hasConcept C170856484 @default.
• W2149084845 hasConcept C191602146 @default.
• W2149084845 hasConcept C199521495 @default.
• W2149084845 hasConcept C24204470 @default.
• W2149084845 hasConcept C27504089 @default.
• W2149084845 hasConcept C2776034101 @default.
• W2149084845 hasConcept C33923547 @default.
• W2149084845 hasConcept C35651441 @default.
• W2149084845 hasConcept C58812954 @default.
• W2149084845 hasConcept C62190432 @default.
• W2149084845 hasConceptScore W2149084845C10138342 @default.
• W2149084845 hasConceptScore W2149084845C105795698 @default.
• W2149084845 hasConceptScore W2149084845C121955636 @default.
• W2149084845 hasConceptScore W2149084845C144133560 @default.
• W2149084845 hasConceptScore W2149084845C147007100 @default.
• W2149084845 hasConceptScore W2149084845C150130657 @default.
• W2149084845 hasConceptScore W2149084845C170856484 @default.
• W2149084845 hasConceptScore W2149084845C191602146 @default.
• W2149084845 hasConceptScore W2149084845C199521495 @default.
• W2149084845 hasConceptScore W2149084845C24204470 @default.
• W2149084845 hasConceptScore W2149084845C27504089 @default.
• W2149084845 hasConceptScore W2149084845C2776034101 @default.
• W2149084845 hasConceptScore W2149084845C33923547 @default.
• W2149084845 hasConceptScore W2149084845C35651441 @default.
• W2149084845 hasConceptScore W2149084845C58812954 @default.
• W2149084845 hasConceptScore W2149084845C62190432 @default.
• W2149084845 hasIssue "1" @default.
• W2149084845 hasLocation W21490848451 @default.
• W2149084845 hasOpenAccess W2149084845 @default.
• W2149084845 hasPrimaryLocation W21490848451 @default.
• W2149084845 hasRelatedWork W1509893835 @default.
• W2149084845 hasRelatedWork W1980810902 @default.
• W2149084845 hasRelatedWork W2505381831 @default.
• W2149084845 hasRelatedWork W272640971 @default.
• W2149084845 hasRelatedWork W2786890208 @default.
• W2149084845 hasRelatedWork W2899741472 @default.
• W2149084845 hasRelatedWork W2985194302 @default.
• W2149084845 hasRelatedWork W3004526068 @default.
• W2149084845 hasRelatedWork W4251489658 @default.
• W2149084845 hasRelatedWork W4253914439 @default.
• W2149084845 hasVolume "4" @default.
• W2149084845 isParatext "false" @default.
• W2149084845 isRetracted "false" @default.

• next