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Mohiuddin Golam (Institute of Education, Research and Training, University of Chittagong, Bangladesh)
A study on Audit Independence and Corporate Governance of Private Commercial Bankers of Bangladesh
International Letters of Social and Humanistic Sciences (ILSHS), 2015, vol. 3, s. 1-12, bibliogr. 29 poz.
Audyt, Sprawozdawczość finansowa, Kontrola, Ład korporacyjny
Audit, Financial reporting, Control, Corporate governance
Auditors lodge an exclusive position in the business community when they implement an audit for clients. Auditors are called upon to verify to financial statements and to safeguard the interest of various parties. In recent years the audit practice because of several humiliations has been diluted. This empirical study shows that several factors effect on audit independence in Bangladesh. The results show that there is a huge difference between auditors and bankers on audit independence. It has come to the conclusion that for solving this problem well-established corporate governance can improve audit independence. (original abstract)
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