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Ethics and Auditing »

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Part I. Approaches to the critique of auditing

  • Chapter 1. Governance and accountability: a legal approach to auditing
  • Chapter 2. ‘Perfectly legal’: a sociological approach to auditing
  • Chapter 3. Public oversight: an international approach to auditing
  • Chapter 4. The role of markets: an economic approach to auditing
  • Chapter 5. True and fair to whom?: a philosophical approach to auditing


Part II. Auditor independence

  • Chapter 6. Conflicts of interest in auditing: are they conducive to corruption?
  • Chapter 7. Attachments between directors and auditors: do they affect engagement tenure?
  • Chapter 8. Where were the gatekeepers? Corporate collapses and the role of accountants
  • Chapter 9. Management economic bargaining power and auditors’ objectivity
  • Chapter 10. Criticisms of auditors and earnings management during the Asian economic crisis


Part III. Beyond the auditor: the search for solutions

  • Chapter 11. Auditor independence: regulation, oversight and inspection
  • Chapter 12. Improving ethical judgment through deep learning
  • Chapter 13. Can we teach auditors and accountants to be more ethically competent and publicly accountable?
  • Chapter 14. Do auditor provided non-audit services (APNAS) fees impair auditor independence?

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