Index

AT&T, 106

Accountability reporting, 145146

Ahold, 23, 33, 40, 58

AIG, 95

American Institute of Certified Public Accountants (AICPA), 6667, 121

American University, 83

AMEX, 49

Anderson, Arthur, 126

Annual Corporate Directors Surveys, 90

Antifraud program and plan, 113115

Apple, 106

Asia

corporate governance, 4348

family controlled or government-owned model, 42, 48

in China, 4345

in Hong Kong, 4647

in India, 4546

Japan, 4748

Asian Crisis, 42

Association of Certified Fraud Examiners, 114

Audit Committee IPO pricing, 162

Auditing issues

audit failure, 123125

audit firm rotation, 129130

auditor independence, 121122

auditor liability, 128

auditor working relationship, 128129

audit partner rotation, 122

concentration of and competition ...

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