From the very beginning, auditing is pretty much a self-regulated follow in practice. But the plethora of recent corporate failures profession and has some ethical rules of thumb to and scandals where auditors＇ instr...From the very beginning, auditing is pretty much a self-regulated follow in practice. But the plethora of recent corporate failures profession and has some ethical rules of thumb to and scandals where auditors＇ instrumental role is evident in many instances raise question about the validity and suitability of ＂self-regulation＂ in auditing, especially in the 21st century where auditors need to perform auditing in ever complex risk management process. Moreover, to restore the market confidences within the auditing profession and to raise the overall audit quality, many countries are establishing some super regulatory bodies to oversee the functions of auditing and auditors. Based on the ＂documentary research methodology＂, the author examines whether ＂self-regulation＂ in auditing has completely failed in the 21 st century. The author reveals that ＂self-regulation＂ in auditing has not completely failed; rather, a joint approach is needed to raise the overall quality of auditing where there will be equilibrium between ＂self-regulation＂ and statutory directive.展开更多
This paper deals with the applicability of human rights in general and of third-generation human right in particular. It offers an explanation of the pathetic status of human rights and suggests an alternative approac...This paper deals with the applicability of human rights in general and of third-generation human right in particular. It offers an explanation of the pathetic status of human rights and suggests an alternative approach towards ＂third-generation＂ human rights, i.e., the rights of communities. It argues that since an immanent dichotomy exists between the political aspect of human rights--the fact that their addressee is the state government--and their universal aspect, i.e., the fact that they belong to everyone and their fulfillment is demanded by international bodies, very often their possessors cannot capitalize them. Third-generation human rights encounter additional problems. Very often their respondent--the state government----cannot comply with their demands, and according to the Kantian principle ＂Ought Implies Can,＂ they should be addressed towards someone who can in fact fulfill them. This article thus suggests addressing third-generation human rights towards the international community. This may exclude them from the current category of human rights, and create the need to establish a new category such as Community Rights. Such classification may bear the advantage of making these rights more applicable and accessible than they are at present.展开更多
文摘From the very beginning, auditing is pretty much a self-regulated follow in practice. But the plethora of recent corporate failures profession and has some ethical rules of thumb to and scandals where auditors＇ instrumental role is evident in many instances raise question about the validity and suitability of ＂self-regulation＂ in auditing, especially in the 21st century where auditors need to perform auditing in ever complex risk management process. Moreover, to restore the market confidences within the auditing profession and to raise the overall audit quality, many countries are establishing some super regulatory bodies to oversee the functions of auditing and auditors. Based on the ＂documentary research methodology＂, the author examines whether ＂self-regulation＂ in auditing has completely failed in the 21 st century. The author reveals that ＂self-regulation＂ in auditing has not completely failed; rather, a joint approach is needed to raise the overall quality of auditing where there will be equilibrium between ＂self-regulation＂ and statutory directive.
文摘This paper deals with the applicability of human rights in general and of third-generation human right in particular. It offers an explanation of the pathetic status of human rights and suggests an alternative approach towards ＂third-generation＂ human rights, i.e., the rights of communities. It argues that since an immanent dichotomy exists between the political aspect of human rights--the fact that their addressee is the state government--and their universal aspect, i.e., the fact that they belong to everyone and their fulfillment is demanded by international bodies, very often their possessors cannot capitalize them. Third-generation human rights encounter additional problems. Very often their respondent--the state government----cannot comply with their demands, and according to the Kantian principle ＂Ought Implies Can,＂ they should be addressed towards someone who can in fact fulfill them. This article thus suggests addressing third-generation human rights towards the international community. This may exclude them from the current category of human rights, and create the need to establish a new category such as Community Rights. Such classification may bear the advantage of making these rights more applicable and accessible than they are at present.
