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| Tekijä: | Kirk, D. Siegel, A. |
| Otsikko: | How directors and auditors can improve corporate governance |
| Lehti: | Journal of Accountancy
1996 : JAN, VOL. 181:1, p. 53-58 |
| Asiasana: | DIRECTORS AUDITORS COMPANIES |
| Kieli: | eng |
| Tiivistelmä: | Auditors are challenged to continuously improve their professionalism and define their responsibilities. Early in 1994, chief accountant of the Securities and Exchange commission Walter Schuetze criticized independent auditors for not measuring up to their profession's high standards for integrity, objectivity and independence. His criticisms were similar to those also aimed at corporate directors - failure to act a guardians of the corporation and its stockholders and being passive supporters of management. |
SCIMA