A construction of auditor independence in the Czech Republic: local insights
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.
Publication Name: Accounting, Auditing and Accountability
A culture of ethics and integrity: Lockheed Martin moves beyond Sarbanes-Oxley and the sentencing guidelines
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.
Publication Name: Journal of Organizational Excellence
The accuracy and incremental information content of audit reports in predicting bankruptcy
The accuracy of audit reports in predicting bankruptcy is considered.
Publication Name: Journal of Business Finance and Accounting
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