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| Tekijä: | Hatherly, D. |
| Otsikko: | Auditing after Enron: Reshaping the Investor Information Value Chain |
| Lehti: | Journal of General Management
2003 : SPRING, VOL. 28:3, p. 29-42 |
| Asiasana: | AUDITING INVESTORS INFORMATION MANAGEMENT |
| Kieli: | eng |
| Tiivistelmä: | The author answers how auditors can re-focus on adding further value to investors. The paper considers the case of Enron and in the first section it examines opportunities for auditors to add value and understanding for investors, through free-form reporting, through improved communication of the auditor's internal value chain, and finally through an investment report. Then the paper puts forward proposals to align regulation and the auditor's new business model. In the third section the paper examines the public interest in strengthening linkages between auditors and the investing community as part of a shift to 'governance led investment'. The paper concludes with a resume of the recommendations followed by a call for better quality leadership of the audit firms and auditing profession. |
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