Auditor independence provisions enshrined in the Sarbanes-Oxley Act (SOX) were promulgated in 2002 in response to the Errron-Anderson scandal leading to a diminution of trust in the audit profession. In seeking to r...Auditor independence provisions enshrined in the Sarbanes-Oxley Act (SOX) were promulgated in 2002 in response to the Errron-Anderson scandal leading to a diminution of trust in the audit profession. In seeking to regulate auditor independence in the name of investor protection, SOX has been heralded as "ground-breaking" public interest reform. Ironically, when one considers the substance of these reforms and contrasts them with the situation prevailing in South Africa, a different impression results. Despite the fact that South Africa is classified as a "developing" nation and one which has only recently transitioned to democracy, many of the auditor independence principles legislated under SOX have been part of generally accepted practice in South Africa since the 1950s. Accordingly, SOX may not be the progressive example of auditor regulation that it is generally perceived to be.展开更多
Geography is a kind of differential calculus in the sense that the three-dimensional, that is, the act of tangentially accessing things, is mapped on to the two-dimensional or the concrete. It is why we can say that t...Geography is a kind of differential calculus in the sense that the three-dimensional, that is, the act of tangentially accessing things, is mapped on to the two-dimensional or the concrete. It is why we can say that the East-West or Occidental versus Oriental dichotomy is so limited in its binary dualism. We could easily criticize not only Said's Orientalism, but also in turn, a critical self-defense by turning itself upon its own head. It can indeed be said that the cross or cardinal directions run four different ways and not two. "The East" is not just Far Eastern, that is, the so-called "Asian," but extends to the Far West or to California. Parts of Europe and the Dionysian are not simply limited to Central Europe and Southeastern Asia. We can see in Asia, that is, Eurasia and in North Africa, that 1-2% of non-Sub-saharan human DNA is genotypically Neanderthal in addition to being Homo Sapiens in DNA. 1 The task, it might be said, is to continually remediate binary directions and to reweave Apollo and Dionysos in Friedrich Nietzsche. We can see the limitations of Continentalism in categorizing the human.展开更多
文摘Auditor independence provisions enshrined in the Sarbanes-Oxley Act (SOX) were promulgated in 2002 in response to the Errron-Anderson scandal leading to a diminution of trust in the audit profession. In seeking to regulate auditor independence in the name of investor protection, SOX has been heralded as "ground-breaking" public interest reform. Ironically, when one considers the substance of these reforms and contrasts them with the situation prevailing in South Africa, a different impression results. Despite the fact that South Africa is classified as a "developing" nation and one which has only recently transitioned to democracy, many of the auditor independence principles legislated under SOX have been part of generally accepted practice in South Africa since the 1950s. Accordingly, SOX may not be the progressive example of auditor regulation that it is generally perceived to be.
文摘Geography is a kind of differential calculus in the sense that the three-dimensional, that is, the act of tangentially accessing things, is mapped on to the two-dimensional or the concrete. It is why we can say that the East-West or Occidental versus Oriental dichotomy is so limited in its binary dualism. We could easily criticize not only Said's Orientalism, but also in turn, a critical self-defense by turning itself upon its own head. It can indeed be said that the cross or cardinal directions run four different ways and not two. "The East" is not just Far Eastern, that is, the so-called "Asian," but extends to the Far West or to California. Parts of Europe and the Dionysian are not simply limited to Central Europe and Southeastern Asia. We can see in Asia, that is, Eurasia and in North Africa, that 1-2% of non-Sub-saharan human DNA is genotypically Neanderthal in addition to being Homo Sapiens in DNA. 1 The task, it might be said, is to continually remediate binary directions and to reweave Apollo and Dionysos in Friedrich Nietzsche. We can see the limitations of Continentalism in categorizing the human.