A construction of auditor independence in the Czech Republic: local insights
Article Abstract:
The article examines professional ethics in the Czech Republic's auditing services industry, and finds that cultural and socio-economic pressures exert a stronger influence than formal safeguards in the maintaining of professional competence and integrity.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 2004
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A culture of ethics and integrity: Lockheed Martin moves beyond Sarbanes-Oxley and the sentencing guidelines
Article Abstract:
Way in which, Maryland-based Lockheed Martin Corporation institutionalized an ethical culture, is discussed. It took the initiative before imposition of the United States' Sarbanes-Oxley Act of 2002, and amended Federal Sentencing Guidelines, 2004.
Publication Name: Journal of Organizational Excellence
Subject: Business
ISSN: 1531-1864
Year: 2006
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The accuracy and incremental information content of audit reports in predicting bankruptcy
Article Abstract:
The accuracy of audit reports in predicting bankruptcy is considered.
Publication Name: Journal of Business Finance and Accounting
Subject: Business
ISSN: 0306-686X
Year: 1999
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