Statutory Auditors' Independence in Protecting Stakeholders' Interest

· Comprises a cross country analysis of regulatory and ethical framework for statutory auditors' independence which is not made in studies seen so far;

· Incorporates comparative analysis of statutory auditors' independence in select corporate accounting scandals from different countries across the globe which has not been seen in past studies;

· Examines empirical analysis of primary data collected based on opinions of respondents.

Autorentext

Dr. Mitrendu Narayan Roy is an Assistant Professor, Goenka College of Commerce and Business Administration for more than 2 years. He did his M.Com. from the University of Calcutta in 2010 and qualified NET with JRF under UGC in 2011. He obtained his Ph.D. from the University of Calcutta under the supervision of Dr. Siddhartha Sankar Saha in 2016. He has published more than 25 research papers in refereed journals along with a joint authorship for research oriented book published by Emerald Publishing Ltd., UK.

Dr. Siddhartha Sankar Saha is a Professor of Commerce in the Department of Commerce at University of Calcutta, Kolkata, West Bengal, India. He served department of commerce (Accounting and Finance), St. Xavier's College (Autonomous), Kolkata, India previously. He obtained his PhD in Finance from the Department of Commerce, University of Calcutta. He has two decades of teaching experience at undergraduate and postgraduate levels in accounting, finance and control in universities and business schools, and is presently supervising a number of MPhil and PhD scholars. He has completed a Major Research Project (MRP) funded by the UGC, New Delhi, India and is currently conducting another MRP funded by the ICSSR, New Delhi, India. Dr. Saha has 122 research papers to his credit in journals of national and international repute, conference proceedings of national and international conferences and edited volumes. Dr. Saha has also been invited to chair sessions and deliver keynote speeches at international conferences in India and abroad. He has become a prolific author and has contributed ten books in the field of finance published by publication houses of national and international repute, such as McGraw-Hill Education, Taxmann, LAP Lambert Academic Publishing, Scholars' Press and Emerald Publishing.

Inhalt

ChapterI: Introduction.- ChapterII: Regulatory and Ethical Framework for Statutory Auditors' Independence: A Review in Select Countries including India.- ChapterIII: Statutory Auditors' Independence in Select Corporate Accounting Scandals since 1990: A Comparative Study.- ChapterIV: Perceptions of Respondents on Statutory Auditors' Independence in Corporate Accounting Scandals : An Empirical Analysis.- ChapterV: Ethical Responsibility of Statutory Auditors in the Backdrop of Corporate Accounting Scandals : An Analysis of Respondents' Perceptions'.- ChapterVI: Respondents' Perceptions on Quality Control Procedures for Statutory Financial Audit: A Survey.- ChapterVII: Concluding Observations and Suggestions.