... in Table II . Corporate governance Auditors Communication Finance Under International Standards on Auditing (ISAs), external auditors have a responsibility to communicate certain matters discovered during the financial statement audit with those persons charged with governance of the entity...

...”. Recommends a case‐by‐case approach by way of conclusion. © MCB UP Limited 1993 Ethics Finance Share prices Mergers and acquisitions Valuation 22 MANAGERIAL AUDITING JOURNAL 8,1 Some moral considerations on the efficient market defence of hostile takeovers. Acquisition and Value: The Ethical...