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2018 | OriginalPaper | Buchkapitel

1. Introduction

verfasst von : Mitrendu Narayan Roy, Siddhartha Sankar Saha

Erschienen in: Statutory Auditors’ Independence in Protecting Stakeholders’ Interest

Verlag: Springer International Publishing

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Abstract

Statutory auditors play an important role in verifying and authenticating the financial statements of a corporate enterprise in order to protect stakeholder interests. Statutory auditors’ work is perceived to be reliable if they are independent of the management of the corporate enterprise. However, in cases of corporate failure, the ensuing investigations unearthed possible lack of independence in statutory auditors that could have been one of the causes behind disastrous consequences faced by stakeholders. In this context, this chapter identifies the specific focus of the present study and points out a few questions that need answering. Existing literature in the area is reviewed and gaps are identified that help formulate the objectives of the present study. In order to meet those objectives, a comprehensive methodology and detailed chapter plan are set out.

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Nächstes Kapitel Regulatory and Ethical Framework for Statutory Auditors’ Independence: A Review in Select Countries including India

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Titel: Introduction
verfasst von: Mitrendu Narayan Roy
Siddhartha Sankar Saha
Verlag: Springer International Publishing
Buch: Statutory Auditors’ Independence in Protecting Stakeholders’ Interest
Print ISBN: 978-3-319-73726-3

Electronic ISBN: 978-3-319-73727-0

Copyright-Jahr: 2018
DOI: https://doi.org/10.1007/978-3-319-73727-0_1