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Governance and Auditing
Corporate Governance in the New Global Economy Series 1
This authoritative new collection contains reprints of seminal articles on the subject of auditing and its relationship to the way in which outside stakeholders monitor the activities of corporate management. Whilst the primary audience is students in upper-level undergraduate and graduate accounting courses, the book should also be of use to existing researchers, as it collects together the 'must read' articles on the subject in a readily accessible form. The articles have been selected to cover four broad topic areas: (i) the role of auditing in the governance process, (ii) audit quality and auditor reputation, (iii) governance and audit committees and (iv) the relationship between internal and external auditors. The readings show that much work has been done and that there now exists a substantial body of knowledge of how auditing can contribute to corporate governance. The volume makes an important contribution to an issue that will continue to raise challenges in the years ahead.
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What Reviewers Are Saying
'It can be seen from the foregoing that this book constitutes a wide-ranging selection of good quality and interesting papers on a topic area of ongoing concern... Peter Moizer's introduction is succinct, cogent and provides a compelling structure within which to consider the papers. A further particularly nice feature of the selection is, that by often including two papers in a specific area, the manner in which extensions of ideas and refinements in method are highlighted, and thus the reader is given a flavour of how papers in a given area have developed: one gains a sense of living literatures... readers are unlikely to be disappointed... this volume constitutes a nicely judged and good selection of papers in the area of governance and auditing that is a useful addition to the shelves of anyone with an interest in this area.' -- Pelham Gore, European Accounting Review