共查询到20条相似文献,搜索用时 0 毫秒
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Carl S. Shoup 《The Journal of Finance》1975,30(5):1329-1341
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K. V. PEASNELL 《Abacus》1977,13(2):123-140
The question of Depreciation is one upon which so many articles have been written, and so many opinions expressed, that there would not appear to be much more which could profitably be said upon the subject. (John H. Armstrong, The Accountant, 8 August 1903.) 相似文献
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《Africa Research Bulletin》2012,49(7):19626A-19626B
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Christopher L. Bach 《The Journal of Finance》1968,23(5):887-888
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《Africa Research Bulletin》2017,54(10):21903A-21903C
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《Africa Research Bulletin》2014,51(2):20297B-20297C
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《Africa Research Bulletin》2018,55(8):22257A-22257B
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DUNCAN L. GREEN 《Accounting Perspectives》2006,5(1):37-65
This paper uses the theoretical framework of Goldman and Barlev (1974) to examine auditor independence in Canada. It traces the historical development of the auditor's role in the 19th century and the beginning of the auditor's relationship with shareholders and management. It shows how, following the separation of management from shareholding, management's ability to influence auditors undermined auditor independence. The paper traces attempts by legislators and regulatory bodies to limit management's influence over auditors and to correct the asymmetry of their relationship. It notes that recent changes to legislation and rules of professional conduct are no longer proactive, but are reactions to corporate scandals in Canada and the United States. The paper argues that although future changes will occur to redress the imbalance, only structural changes are likely to provide a real solution to auditor independence problems. However, it is likely that such changes will be resisted by the accounting profession. 相似文献
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《Africa Research Bulletin》2015,52(9):20998B-20998C
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《Africa Research Bulletin》2017,54(1):21573A-21573C
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