A construction of auditor independence in the Czech Republic: local insights

Article Abstract:

The article examines professional ethics in the Czech Republic's auditing services industry, and finds that cultural and socio-economic pressures exert a stronger influence than formal safeguards in the maintaining of professional competence and integrity.

Author: Sucher, Pat, Kosmala-MacLullich, Katarzyna
Publisher: Emerald Group Publishing, Ltd.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 2004
Czech Republic, Influence, Comparative analysis, Professional ethics, Social values

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A culture of ethics and integrity: Lockheed Martin moves beyond Sarbanes-Oxley and the sentencing guidelines

Article Abstract:

Way in which, Maryland-based Lockheed Martin Corporation institutionalized an ethical culture, is discussed. It took the initiative before imposition of the United States' Sarbanes-Oxley Act of 2002, and amended Federal Sentencing Guidelines, 2004.

Author: Sears, Brian
Publisher: John Wiley & Sons, Inc.
Publication Name: Journal of Organizational Excellence
Subject: Business
ISSN: 1531-1864
Year: 2006
Maryland, Lockheed Martin Corp. Advanced Technology Laboratories

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The accuracy and incremental information content of audit reports in predicting bankruptcy

Article Abstract:

The accuracy of audit reports in predicting bankruptcy is considered.

Author: Lennox, Clive S.
Publisher: Blackwell Publishers Ltd.
Publication Name: Journal of Business Finance and Accounting
Subject: Business
ISSN: 0306-686X
Year: 1999
Accounting Methods NEC, Accounting

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Subjects list: Methods, Auditing, Ethical aspects
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