Titlebook: Statutory Auditors’ Independence in Protecting Stakeholders’ Interest; An Empirical Study Mitrendu Narayan Roy,Siddhartha Sankar Saha Book

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n so far.Incorporates comparative analysis of statutory audi.Corporate failures and accounting scandals have shaken the foundations of investors’ confidence in the transparency, integrity and accountability of corporations and financial markets. There have also been public disquiet about the role of

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,Statutory Auditors’ Independence in Select Corporate Accounting Scandals Since 1990: A Comparative ach of the five select countries and to conduct a comparative analysis of them. The five scandals occurred at Enron, Polly Peck International, Satyam, Zhengzhou Baiwen and ComRoad AG. The analysis shows that a lack of professional scepticism of statutory auditors is a major sign of impaired independ

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,Perceptions of Respondents on Statutory Auditors’ Independence in Corporate Accounting Scandals: Anliterature and legal case judgments. The opinions of informed and experienced respondents have been collected through a structured questionnaire and statistically analysed. The methodology is outlined in this chapter. It is observed that different categories of respondent have expressed concern and

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,Respondents’ Perceptions on Quality Control Procedures for Statutory Financial Audit: A Survey,courses on select issues (in the form of statements in a structured questionnaire) relating to the quality control procedures for statutory financial audits and draws some conclusions on this theme. The research reveals that there are 21 factors governing the quality control procedures for statutory

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Concluding Observations and Suggestion,urther research are identified. The chapter reveals that Indian regulators of the accounting and auditing profession have already taken significant steps to improve statutory auditor independence through regulatory reforms, improving ethical responsibilities and modifying quality control procedures.