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Cited by 91Auditing, Earnings Management, GovernanceCorporate Governance and Financial ManagementAccounting and Financial Management

Restoring public trust in the accounting profession by developing anti‐fraud education, programs, and auditing

Rezaee, Zabihollah·2004·Managerial Auditing Journal
DOI 10.1108/02686900410509857
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Abstract

The public trust in auditors’ judgments and reputation plays an important role in substantiating audit functions as value‐added services, which lend credibility to published financial reports. Recent numerous financial restatements by high profile companies coupled with bankruptcies of major companies caused by reported financial statement fraud have eroded public confidence in financial reports and related audit functions. Restoring the public confidence requires considerable efforts by legislators, regulators, standard‐setting bodies, the business community, and the accounting profession. This article suggests 12 ways that the accounting profession can rebuild public trust in financial reports and related audit functions.

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Crossref · 10.1108/02686900410509857

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Authors
Rezaee, Z.
Affiliations
University of Memphis (US)
Corresponding author
Rezaee, Zabihollah
ORCID
Rezaee, Zabihollah
Venue
Managerial Auditing Journal
Publisher
Emerald
Published
2004-01-01
Volume
19
Issue
1
Pages
134-148
ISSN
0268-6902 (ISSN-L)
DOI
10.1108/02686900410509857
OpenAlex
W2051250216
Cited by
91
References
6
Citations by year
2026: 2 · 2025: 2 · 2024: 6 · 2023: 11 · 2022: 3 · 2021: 7 · 2020: 3 · 2019: 7 · 2018: 4 · 2017: 2 · 2016: 4 · 2015: 4 · 2014: 5 · 2013: 7 · 2012: 5
FWCI
11.80
Type
journal article
Language
en
Open access
closed
Licence
www.emerald.com/insight/site-policies (tdm)
Locations
Managerial Auditing Journal (publishedVersion)
Topics
  • Social Sciences › Business, Management and Accounting › Accounting › Auditing, Earnings Management, Governance
  • Social Sciences › Business, Management and Accounting › Strategy and Management › Corporate Governance and Financial Management
  • Social Sciences › Business, Management and Accounting › Accounting › Accounting and Financial Management
Keywords
public trust, accounting profession, auditing, financial statement fraud, financial restatements, auditor reputation, audit credibility, financial reporting

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