IDEAS home Printed from https://ideas.repec.org/a/eee/joaced/v26y2008i1p1-29.html
   My bibliography  Save this article

Educational interventions for teaching the new auditor independence rules

Author

Listed:
  • Roybark, Helen M.

Abstract

The Sarbanes-Oxley Act of 2002 brought sweeping changes to the accounting profession. One important mandate was for the US Securities and Exchange Commission (SEC) to strengthen the rules of auditor independence. To meet its legal responsibility, the SEC issued Final Rule No. 68 [United States Securities and Exchange Commission (USSEC) (2003). Final Rule 68: Strengthening the commission’s requirements regarding auditor independence. Washington, DC: Government Printing Office [Issue Date: January 28, 2003 (www.sec.gov/rules/final/33-8183.htm and Retrieval Date: January 25, 2004)]], thereby adopting new independence rules for auditors of public companies.

Suggested Citation

  • Roybark, Helen M., 2008. "Educational interventions for teaching the new auditor independence rules," Journal of Accounting Education, Elsevier, vol. 26(1), pages 1-29.
  • Handle: RePEc:eee:joaced:v:26:y:2008:i:1:p:1-29
    DOI: 10.1016/j.jaccedu.2007.10.001
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0748575107000413
    Download Restriction: Full text for ScienceDirect subscribers only

    File URL: https://libkey.io/10.1016/j.jaccedu.2007.10.001?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Gaa, James, 2004. "Introduction: Special Issue on Accounting Ethics," Business Ethics Quarterly, Cambridge University Press, vol. 14(3), pages 349-354, July.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Apostolou, Barbara & Hassell, John M. & Rebele, James E. & Watson, Stephanie F., 2010. "Accounting education literature review (2006–2009)," Journal of Accounting Education, Elsevier, vol. 28(3), pages 145-197.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Boyce, Gordon, 2008. "The social relevance of ethics education in a global(ising) era: From individual dilemmas to systemic crises," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(2), pages 255-290.
    2. Özgür Özmen Uysal, 2010. "Business Ethics Research with an Accounting Focus: A Bibliometric Analysis from 1988 to 2007," Journal of Business Ethics, Springer, vol. 93(1), pages 137-160, April.
    3. Seleshi Sisaye, 2011. "The functional-institutional and consequential-conflictual sociological approaches to accounting ethics education: Integrations from sustainability and ecological resources management literature," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(3), pages 263-294, March.
    4. Ariela Caglio & Mara Cameran, 2017. "Is it Shameful to be an Accountant? GenMe Perception(s) of Accountants' Ethics," Abacus, Accounting Foundation, University of Sydney, vol. 53(1), pages 1-27, March.
    5. Guillermina Tormo-Carbó & Elies Seguí-Mas & Victor Oltra, 2016. "Accounting Ethics in Unfriendly Environments: The Educational Challenge," Journal of Business Ethics, Springer, vol. 135(1), pages 161-175, April.
    6. Abdulai Agbaje Salami & Mubaraq Sanni & Ahmad Bukola Uthman, 2018. "Accounting Ethics Education in Nigeria: Value-Improving or Value-Deteriorating Tool?," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 4(4), pages 116-126, December.
    7. Lisa McManus & Nava Subramaniam, 2009. "Ethical evaluations and behavioural intentions of early career accountants: the impact of mentors, peers and individual attributes," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 49(3), pages 619-643, September.
    8. Ralph Adler & Gregory Liyanarachchi, 2020. "Towards measuring professionalism in accounting," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(3), pages 1907-1941, September.
    9. Bonnie Amelia Dean & Stephanie Perkiss & Milica Simic Misic & Karina Luzia, 2020. "Transforming accounting curricula to enhance integrative learning," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(3), pages 2301-2338, September.
    10. Jeff Everett, 2007. "Ethics Education and the Role of the Symbolic Market," Journal of Business Ethics, Springer, vol. 76(3), pages 253-267, December.
    11. Sally Gunz & Linda Thorne, 2020. "Thematic Symposium: The Impact of Technology on Ethics, Professionalism and Judgement in Accounting," Journal of Business Ethics, Springer, vol. 167(2), pages 153-155, November.
    12. Salvador Carmona & Rafael Donoso & Philip Reckers, 2013. "Timing in Accountability and Trust Relationships," Journal of Business Ethics, Springer, vol. 112(3), pages 481-495, February.

    More about this item

    Keywords

    Auditor independence; Sarbanes-Oxley;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:joaced:v:26:y:2008:i:1:p:1-29. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/journal-of-accounting-education .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.