Accountability mechanisms in the auditing profession

References

• AICPA . 1994 . AICPA Professional Standards , Vols. 1 & 2 , Chicago : CCH .
   Google Scholar
• Arens , A. and Loebbecke , J. Auditing: An Integrated Approach , 1988 Prentice‐Hall .
   Google Scholar
• Brecht , H. 1991 . “Accountants’ Duty to the Public for Audit Negligence: Self‐Regulation and Legal Liability.”; . Business & Professional Ethics Journal , 10 ( 3 ) Spring : 85 – 100 .
   Google Scholar
• Brecht , H. 1989 . “Auditors’ Duty of Care to Third Parties: A Comment on Judicial Reasoning Underlying US Cases.”; . Accounting and Business Research , 19 ( 74 ) Spring : 175 – 178 .
   Google Scholar
• Carmichael , D. 1972 . “The Auditor's Reporting Obligation.” . In Auditing Research Monograph #1 , New York : AICPA .
   Google Scholar
• Cushing , B. and Loebbecke , J. 1986 . “Comparison of Audit Methodologies of Large Accounting Firms.” . In Studies in Accounting Research, #26 , Sarasota : American Accounting Association .
   Google Scholar
• Epstein , M. and Spalding , A. 1993 . The Accountant's Guide to Legal Liability and Ethics , Irwin .
   Google Scholar
• Touche Ross Foundation and The American Accounting Association . 1983 . The Trueblood Professors’ Seminar: Accounting and Auditing Case Studies
   Google Scholar
• U.S. Senate Committee on Reports, Accounting, and Management . 1977 . The Accounting Establishment, A Staff Study , Document No. 95–34 U.S. Government Printing Office .
   Google Scholar
• Weirich , T. and Reinstein , A. 1992 . Accounting and Auditing Research , South‐Western .
   Google Scholar