Open Access

The Independence Issue and Audit a Comparative Study of Portugal (EU) and Nordic Countries – A Theoretical Approach


Cite

Abdelhak, E., Elamer, A., AlHares, A., McLaughlin, C. (2019). Auditors’ Ethical Reasoning in Developing Countries: the Case of Egypt. International Journal of Ethics and Systems, Vol. 35(4), 558–583. https://doi.org/10.1108/IJOES-02-2019-0041.10.1108/IJOES-02-2019-0041Search in Google Scholar

Accounting Theory, (2004). 4th Edition, U.K: Business Press Thomson.Search in Google Scholar

AICPA Code of Ethics: https://www.aicpa.org/research/standards/codeofconduct.html.Search in Google Scholar

Bruton, Ahlstrom, Li (2010). Institutional Theory and Entrepreneurship: Where Are We Now and Where Do We Need to Move in the Future? Entrepreneurship Theory and Practice, 3(3), 421–440.10.1111/j.1540-6520.2010.00390.xSearch in Google Scholar

COSO - Committee od Sponsoring Organizations of the Treadway Commission https://www.coso.org/Pages/default.aspx.Search in Google Scholar

Dion, M. (2001). Corporate Citizenship and Ethics of Care: Corporate Values, Codes of Ethics and Global Governance. In J. Andriof and M. McIntosh (Eds.), Perspectives on Corporate Citizenship (Greenleaf, Sheffield, UK), pp. 118–138.10.9774/GLEAF.978-1-909493-19-3_9Search in Google Scholar

Donaldson, Preston (1995). The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications. Academy of Management Review, 20(1) 65–91.10.2307/258887Search in Google Scholar

Eilifsen, A. (1998). Auditing Regulation and the Statutory Auditor’s Responsibilities in Norway. The European Accounting Review, 7(4), 709–722, Norwegian School of Economics and Business Administration.10.1080/096381898336277Search in Google Scholar

FASB – Financial Accounting Standards Board, USA, https://www.fasb.org/home.Search in Google Scholar

Frynas, G., Stephan, S., (2015). Political Corporate Social Responsibility: Reviewing Theories and Setting New Agendas. International Journal of Review Management, 17(4), 483–509.10.1111/ijmr.12049Search in Google Scholar

Gaffikin, M., Lindawati, A.S.L., (2012). The Moral Reasoning of Public Accountants in the Development of a Code of Ethics: the Case of Indonesia. Australasian Accounting, Business and Finance Journal, 6(1), 3–28.Search in Google Scholar

IASB – International Accounting Standards Board https://www.iasplus.com/en/resources/ifrsf/iasb-ifrs-ic/iasb.Search in Google Scholar

IFAC – International Federation of Accountants, USA https://www.ifac.org/.Search in Google Scholar

Jonny, Brennan, Geoffrey (2014). Learning Anomaly, Social Norms, The Invisible Hand, and the Law. University of Queensland Law Journal, 33(2).Search in Google Scholar

Mark C. Suchman (1995). Managing Legitimacy: Strategic and Institutional Approaches, Academy Management Review, 20 (3) 571–610.10.5465/amr.1995.9508080331Search in Google Scholar

Mercier, S. (2004). L’éthique dans les entreprises. Paris: La Découverte.10.3917/dec.merci.2004.01Search in Google Scholar

Mihriban, Coskun, Arslan, Serkan, Demirkan, (2017). The Corporate Sustainability Solution: Triple Bottom. The Journal of Accounting and Finance, Special IssueSearch in Google Scholar

OECD, (2014). Risk Management and Corporate Governance. Corporate Governance, OECD Publishing, pp. 267–288. Retrieved from: http://dx.doi.org/10.1787/9789264208636-en.10.1787/9789264208636-enSearch in Google Scholar

Portugal Dias, A., Álvarez-Santullano, M.M. (2016). Supervision on Audit and the Effects of EU Directive 56/2014/. Case Study: Portugal and Spain. Global Journal of Advanced Research, 3(11), 1046–1057.Search in Google Scholar

Schroeder, H. (2014). An Art and Science Approach to Strategic Risk Management. Strategic Direction, 30(4), 28–30.10.1108/SD-04-2014-0056Search in Google Scholar

Rodgers, W., Al Fayi, S. (2019). Journal of Accounting Forum, 43(2) 220–245.10.1080/01559982.2019.1605871Search in Google Scholar

Windsor, C., Rasmussen, B.W. (2009). Critical Perspectives on Accounting, 20(2) 267–288.10.1016/j.cpa.2007.04.003Search in Google Scholar

Wolk, H.I., Dodd, J.L., Rozycki J.J. (2008). Accounting Theory: Conceptual Issues in a Political and Economic Environment, 7th edition. California: Sage Publications Inc.Search in Google Scholar

World Business Council for Sustainable Development, (WBCSD) http://www.wbcsd.org/.Search in Google Scholar

World Economic Forum, (2016). The Global Risks Report 2016. 11th edition.Search in Google Scholar

Windsor, C., Rasmussen, B.W. (2009). Critical Perspectives on Accounting, 20(2) 267–288.10.1016/j.cpa.2007.04.003Search in Google Scholar

Wolk, H.I., Dodd, J.L., Rozycki J.J. (2008). Accounting Theory: Conceptual Issues in a Political and Economic Environment, 7th edition. California: Sage Publications Inc.Search in Google Scholar

World Business Council for Sustainable Development, (WBCSD) http://www.wbcsd.org/.Search in Google Scholar

World Economic Forum, (2016). The Global Risks Report 2016. 11th edition.Search in Google Scholar