Semple Cochrane - Excalibur within a Scottish setting or the limitations of audit?
Semple Cochrane - Excalibur within a Scottish setting or the limitations of audit?
The paper outlines accounting irregularities which led to the near collapse of Semple Cochrane, one of last cases brought before a Tribunal under the aegis of the United Kingdom’s Joint Disciplinary Scheme. The accounting issues at stake provide a backdrop to an exploration of the role of the external auditors within corporate governance, the notion of expertise within the accounting profession, and possible limitations on what auditors can, and cannot, achieve, issues which remain at the centre of discussion on the role and value of audit.
Gwilliam, David
528866da-18ae-4a2e-ab5d-e58fe8f40072
Marnet, Oliver
6840910e-2e26-4e63-aa84-76c5c8d27877
22 September 2015
Gwilliam, David
528866da-18ae-4a2e-ab5d-e58fe8f40072
Marnet, Oliver
6840910e-2e26-4e63-aa84-76c5c8d27877
Gwilliam, David and Marnet, Oliver
(2015)
Semple Cochrane - Excalibur within a Scottish setting or the limitations of audit?
Journal of Professional Negligence, 31 (3).
Abstract
The paper outlines accounting irregularities which led to the near collapse of Semple Cochrane, one of last cases brought before a Tribunal under the aegis of the United Kingdom’s Joint Disciplinary Scheme. The accounting issues at stake provide a backdrop to an exploration of the role of the external auditors within corporate governance, the notion of expertise within the accounting profession, and possible limitations on what auditors can, and cannot, achieve, issues which remain at the centre of discussion on the role and value of audit.
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Accepted/In Press date: 26 August 2015
Published date: 22 September 2015
Organisations:
Centre of Excellence for International Banking, Finance & Accounting
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Local EPrints ID: 380985
URI: http://eprints.soton.ac.uk/id/eprint/380985
PURE UUID: 9d237991-a3fb-416f-b0de-584f46afc09e
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Date deposited: 22 Sep 2015 10:11
Last modified: 15 Mar 2024 03:48
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Author:
David Gwilliam
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