Statutory Auditors’ Objectivity in Corporate Accounting Scandals.

      Аннотация: Statutory auditors’ Objectivity in an audit engagement is a matter of significance while ensuring reliability and authenticity of financial statements. However,in recent cases of corporate failures, ensuing investigations showed that statutory auditors in those companies compromised their professional judgments because of their biased attitude towards the management which impaired their independence. In this backdrop, in order to make an empirical study on statutory auditors’ objectivity in corporate accounting scams ,the study has been made through 6 chapters in considering perception of stakeholders. This Research Book has been designed to meet the needs of students pursuing mainly research work and post-graduate as well as professional courses in commerce, management and finance. The present work, indeed, is based on my Major Research Project financed by the University Grants Commission (UGC), New Delhi, India.

Ключевые слова: Corporate Financial Reporting, Statutory Auditors’ Objectivity, Corporate Accounting Scandals, Protection of Stakeholders’ Interest