Auditor independence, accounting firms, and the Securities and Exchange Commission
The authors apply the issue life cycle model to analyze the 1999 through the 2001 dispute between the Securities and Exchange Commission and the accounting profession concerning auditor independence. The analysis also brings additional insights that extend understanding of the issue life cycle and i...
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| Veröffentlicht in: | Business & society 2003-03, Vol.42 (1), p.83 |
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| creator | Gerde, Virginia W White, Craig G |
| description | The authors apply the issue life cycle model to analyze the 1999 through the 2001 dispute between the Securities and Exchange Commission and the accounting profession concerning auditor independence. The analysis also brings additional insights that extend understanding of the issue life cycle and issues development. The analysis highlights the roles of a trigger event, the shift of an issue from a technical concern to a public debate, and likely recurrence. The reappearance of the auditor independence issue in 2002 with accounting scandals in consistent with the article's findings and highlights the use of the issue life cycle model and issue evolution. |
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The analysis also brings additional insights that extend understanding of the issue life cycle and issues development. The analysis highlights the roles of a trigger event, the shift of an issue from a technical concern to a public debate, and likely recurrence. 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| fulltext | fulltext |
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| ispartof | Business & society, 2003-03, Vol.42 (1), p.83 |
| issn | 0007-6503 1552-4205 |
| language | eng |
| recordid | cdi_proquest_journals_199341758 |
| source | Sociological Abstracts; SAGE Complete A-Z List |
| subjects | Accountant independence Accounting firms Audit committees Corporate governance CPAs Debates Financial statements Nonaudit services Public policy Regulation of financial institutions Regulatory agencies SEC registration Social responsibility |
| title | Auditor independence, accounting firms, and the Securities and Exchange Commission |
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