Accounting Quality, Auditing and Corporate Governance

26 Pages Posted: 2 Mar 2003

See all articles by Gene Imhoff

Gene Imhoff

University of Michigan - Stephen M. Ross School of Business

Multiple version iconThere are 2 versions of this paper

Date Written: January 2003

Abstract

This commentary provides an analysis of past and present dimensions of accounting, auditing and corporate governance that have led to the currently troubling state of affairs in the financial reporting environment. It offers specific recommendations for addressing the current problems designed to enhance the quality and integrity of the financial reporting environment. It argues that substantive changes in corporate governance are necessary before meaningful improvements can occur in accounting and auditing. Until corporate boards are truly independent of corporate management and are knowledgeable enough to act as effective shareholder advocates, changes in accounting and auditing will be of limited impact. The commentary hopes to stimulate meaningful debate and change related to improving accounting quality, auditing and corporate governance.

JEL Classification: M41, G34, M49

Suggested Citation

Imhoff, Eugene, Accounting Quality, Auditing and Corporate Governance (January 2003). Available at SSRN: https://ssrn.com/abstract=374380 or http://dx.doi.org/10.2139/ssrn.374380

Eugene Imhoff (Contact Author)

University of Michigan - Stephen M. Ross School of Business ( email )

701 Tappan Street
Ann Arbor, MI MI 48109-1234
United States
313-763-1192 (Phone)
313-647-3871 (Fax)

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