Ethics and Sustainability in Accounting and Finance, Volume III

In: Accounting, Finance, Sustainability, Governance and Fraud: Theory and Application Ser.

Abstract

Intro -- Acknowledgement -- Contents -- Editor and Contributors -- List of Figures -- List of Tables -- Part I Introduction -- 1 Introduction Chapter: Announcements by Related Institutions (CAQ, PCAOB, FRC, IFAC) on Auditing in COVID Times -- References -- Part II Good Governance in Accounting, Tax, Auditing, Fraud Examination -- 2 Is a Determination and Application of Joint Audit Procedures of Financial Statement and Tax Certification Audits Possible? -- 2.1 Introduction -- 2.2 Literature Review for Joint Audit -- 2.3 Joint Audit Approach on Audit Procedures -- 2.3.1 Integration of Audit Procedures-Joint Audit -- 2.3.2 Joint Audit Procedures in Account Base -- 2.3.3 Joint Audit Assumptions for All Accounts -- 2.4 The Method Used for the Study-Survey -- 2.5 Survey Results -- 2.6 Results -- 2.6.1 Interaction Between Financial Statement Audit and Tax Certification Audit -- 2.6.2 Joint Audit Procedures Between Financial Statement Audit and Tax Certification Audit -- 2.6.3 Increase in Time Savings and Efficiency with Joint Audit Procedures -- 2.6.4 Contributions of Joint Audit Procedures to Professionals -- 2.6.5 Contributions to Social Sciences -- Appendix -- References -- 3 The Transition from Self-Regulation to Public Oversight in the Independent Audit: An Investigation of Developments by Accounting Sub-Culture -- 3.1 Introduction -- 3.2 Social Role of Independent Audit -- 3.3 Self-Regulation Structure of Independent Audit -- 3.3.1 Criticism of the Self-Regulation Structure -- 3.3.2 Peer-Review Systems -- 3.4 Transition to Public Oversight in Independent Audit -- 3.5 Developments in Turkey About Audit -- 3.5.1 Public Oversight Board in Turkey (KGK) -- 3.5.2 Criticisms of Turkish POB (KGK) -- 3.6 Literature -- 3.6.1 Self-Regulation and Public Oversight Literature -- 3.6.2 Accounting and Culture Literature -- 3.7 Values of Accounting Sub-Cultures.