auditor, auditor's role, corporate governance, corporations, Enron
The recent financial collapse of Enron and other corporate powerhouses as well as the demise of accounting firm Arthur Andersen brings into question the credibility of the auditor’s role in corporate governance. This article comments on the harmonization of accounting standards within the context of the role of the auditor in corporate governance.
Puri, Poonam, "Converging Numbers: Harmonization of Accounting Standards with the Context of the Role of the Auditor in Corporate Governance" (2001). All Papers. 22.