Converging Numbers: Harmonization of Accounting Standards with the Context of the Role of the Auditor in Corporate Governance

15 Pages Posted: 29 Dec 2009

See all articles by Poonam Puri

Poonam Puri

York University - Osgoode Law School

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

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

Poonam Puri (Contact Author)

York University - Osgoode Law School ( email )

4700 Keele Street
Toronto, Ontario M3J 1P3
Canada

HOME PAGE: http://www.osgoode.yorku.ca/faculty/Puri_Poonam.html

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