Governance and auditing

• Other Authors: Moizer, Peter
• Format: Book
• Language: English
• Published: Cheltenham, Glos, UK Edward Elgar 2005
• Series: Elgar reference collection
• Subjects: Auditing; Corporate governance; Management audit
• Online Access: Click Here to View Status and Holdings.
• Physical Description: xxv, 513 pages illustrations 25 cm
• Bibliography: Includes bibliographical references and index
• ISBN: 9781843768302; 1843768305

Moizer (accounting, Leeds University Business School, UK) collects seminal articles, from the 1980s and 1990s, on auditing and its relationship to the way in which outside stakeholders monitor the activities of corporate management. The articles have been selected to cover the role of auditing in the governance process, audit quality and auditor reputation, governance and audit committees, and the relationship between internal and external auditors. Some specific subjects discussed in the articles are the market for audit services, the incentives for voluntary audit committee formation, and evaluating the work of an internal audit. While the primary readership consists of students in upper-level undergraduate and graduate accounting courses, the book will also be of use to researchers. Annotation ©2004 Book News, Inc., Portland, OR (booknews.com)