The UK's framework approach to auditor independence and the commercialization of the accounting profession

Article Abstract:

The article evaluates the 1996 Integrity, Objectivity and Independence Statement issued by the United Kingdom Chartered Accountants Joint Ethics Committee. The Statement offers legitimization for increased commercial activities within the accounting profession and provides a flexible framework for the operation of such activities.

United Kingdom, Business Ethics, Methods, Comparative analysis, Industry self-regulation, Industry self regulation

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The credibility of self-regulation: evidence from the accounting profession's peer view program

Article Abstract:

The efficacy of self-regulated peer reviews at accounting firms which existed prior to Sarbanes-Oxley Act is examined. After the promulgation of the act, these programs were replaced by independent inspections by Public Company Accounting and Oversight Board.

United States, Management dynamics, Management, Company business management, Inspection

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