Converging Numbers: Harmonization of Accounting Standards with the Context of the Role of the Auditor in Corporate Governance
15 Pages Posted: 29 Dec 2009
Date Written: December 31, 2001
Abstract
The recent financial collapse of Enron and other corporate powerhouses as well as the demise of accounting firm Arthur Andersen brings into question the credibility of the auditor’s role in corporate governance. This article comments on the harmonization of accounting standards within the context of the role of the auditor in corporate governance.
Keywords: corporate governance, auditor, auditor's role, Enron, corporations
Suggested Citation: Suggested Citation
Puri, Poonam, Converging Numbers: Harmonization of Accounting Standards with the Context of the Role of the Auditor in Corporate Governance (December 31, 2001). Queen's Univ. Legal Studies Research, 1-15, Available at SSRN: https://ssrn.com/abstract=1472943
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