Author Archives: Rocky Dwyer

Perception or Reality:  Auditor Independence And Objectivity

Accountant searching for laws, office

Rocky J. Dwyer, PhD, FCPA, CPA, FCMA, CMA   Independence is considered by many to be of paramount importance to the effectiveness of the audit function and increasingly, the public, media critics and regulatory agencies have questioned if auditors are sufficiently independent of their clients in fact and appearance.  While the private and public sectors acknowledge the importance of auditor

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Creating an Accountability Framework to Support Performance Measurement

Group Of Business People Having Meeting In Office

Article by: Rocky J. Dwyer, PhD, FCPA, FCMA An Accountability Framework should be the product of deliberate and strategic –decision-making, based on an understanding of the organization, its objectives, operating environment and culture.  In the past, accountability referred largely to the processes followed, the inputs used, and the outputs produced. This focus was consistent with the more traditional view of

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