Financial crisis and the silence of the auditors

Arnold, 2001, Globalization and the state-profession relationship: The case of the Bank of Credit and Commerce International, Accounting, Organizations and Society, 26, 475, 10.1016/S0361-3682(01)00009-5 Auditing Practices Board (2004a). International standard on auditing (UK and Ireland) 570: Going concern. London: APB. Auditing Practices Board (2004b). International standard on auditing (UK and Ireland) 560: Subsequent events. London: APB. Auditing Practices Board (2007). Practice note 19: The audit of banks and building societies in the United Kingdom. London: APB. Bank of England (2008). Financial stability report: No. 24, October 2008. London: Bank of England. Basel Committee on Banking Supervision (2004). Working paper no. 13: Bank failures in mature economies. Basel: Bank for International Settlements. Collyns, C., Kincaid, R. (2003). Occasional paper no. 217: Managing financial crises: Recent experiences and lessons for Latin America. Washington, DC: IMF. Committee on the Financial Aspects of Corporate Governance (1992). The financial aspects of corporate governance (Cadbury report). London: Gee. Dunbar, 2000 Englund, 1999, The Swedish banking crisis, Oxford Review of Economic Policy, 15, 80, 10.1093/oxrep/15.3.80 Ferguson, 2008 Gros, 2008 Hanlon, 1994 Heseltine, 1987 Hildyard, 2008 Lowy, 1991 Morris, 2008 O’Connor, 1987 Power, 1999 Powers, W. C., Jr., Troubh, R. S., Winokur, H. S., Jr. (2002). Report on investigation by the special investigative committee of the board of directors of enron corp., Austin: Wilmer, Cutler & Picketing <http://i.cnn.net/cnn/2002/LAW/02/02/enron.report/powers.report.pdf>. Sikka, 1992, Audit policy-making in the UK: The case of “The auditor’s considerations in respect of going concern, European Accounting Review, 1, 349, 10.1080/09638189200000027 Sikka, 2002, The politics of restructuring the standard setting bodies: The case of the UK’s auditing practices board, Accounting Forum, 26, 97, 10.1111/1467-6303.t01-1-00010 Sikka, P. (2008a). Watching the detectives. The Guardian (Comment is free). <http://www.guardian.co.uk/commentisfree/2008/mar/14/watchingthedetectives> 14 March. Sikka, 2008, Globalization and its discontents: Accounting firms buy limited liability partnership legislation in Jersey, Accounting, Auditing and Accountability Journal, 21, 398, 10.1108/09513570810863987 Sikka, 2008, Enterprise culture and accountancy firms: New masters of the universe, Accounting, Auditing and Accountability Journal, 21, 268, 10.1108/09513570810854437 Sikka, 2007, Professionalising claims and the state of UK professional accountancy education: Some evidence, Accounting Education: An International Journal, 16, 3, 10.1080/09639280601150921 Sikka, 1995, The power of ‘independence’: Defending and extending the jurisdiction of accounting in the UK, Accounting, Organizations and Society, 20, 547, 10.1016/0361-3682(94)00027-S Soros, 2008 Stiglitz, 2003 UK Department of Trade and Industry (1976). Roadships limited. London: HMSO. UK Department of Trade and Industry (1979). Burnholme and Forder limited. London: HMSO. UK House of Commons Treasury Committee (2008). The run on the rock (two volumes). London: The Stationery Office. United States Bankruptcy Court for the District Delaware (2008). Final report of Michael J. Missal bankruptcy court examiner: In re: New Century Trs Holdings, Inc., a Delaware corporation, et al. <graphics8.nytimes.com/packages/pdf/business/Final_Report_New_Century.pdf>. US Office of Federal Housing Enterprise Oversight (2006). Report of the special examination of fannie mae. Washington, DC: OFFHEO <http://www.ofheo.gov/media/pdf/FNMSPECIALEXAM.PDF>. US Securities Exchange Commission (2008). SEC’s oversight of bear stearns and related entities: The consolidated supervised entity program. Washington, DC: SEC <http://finance.senate.gov/press/Gpress/2008/prg092608i.pdf>. US Senate Committee on Foreign Relations (1992). The BCCI affair: A report to the committee on foreign relations by Senator John Kerry and Senator Hank Brown. Washington, DC: GPO. US Senate Committee on Governmental Affairs (2002). Financial oversight of enron: The SEC and private-sector watchdogs. Washington, DC: USGPO <http://www.senate.gov/~gov_affairs/100702watchdogsreport.pdf>. Willett, 1996, A survey of time budget pressure and irregular auditing practices amongst newly qualified UK chartered accountants, British Accounting Review, 28, 101, 10.1006/bare.1996.0009 Zhang, 1995