Accounting and Auditing Practices in Africa

Accounting and Auditing Practices in Africa PDF Author: Mariaan Roos
Publisher: AFRICAN SUN MeDIA
ISBN: 192835744X
Category : Business & Economics
Languages : en
Pages : 171

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Book Description
This book comprises nine chapters drawn from the papers presented at the fourth annual conference of the African Accounting and Finance Association which took place in Somerset West, South Africa in 2014. The chapters address a number of aspects of accounting, ranging from the adoption of IFRS for SMEs in Africa, the compliance by SMEs with IFRS for SMEs in Ghana, the provision of finance to small businesses, drivers of corporate failures, financial regulations, the audit of casinos, the auditors' report and investment decisions, the role of government audit committees, and audit fees and audit quality.

Accounting and Auditing Practices in Africa

Accounting and Auditing Practices in Africa PDF Author: Mariaan Roos
Publisher: AFRICAN SUN MeDIA
ISBN: 192835744X
Category : Business & Economics
Languages : en
Pages : 171

Get Book Here

Book Description
This book comprises nine chapters drawn from the papers presented at the fourth annual conference of the African Accounting and Finance Association which took place in Somerset West, South Africa in 2014. The chapters address a number of aspects of accounting, ranging from the adoption of IFRS for SMEs in Africa, the compliance by SMEs with IFRS for SMEs in Ghana, the provision of finance to small businesses, drivers of corporate failures, financial regulations, the audit of casinos, the auditors' report and investment decisions, the role of government audit committees, and audit fees and audit quality.

Accounting and Auditing Practices and Procedures

Accounting and Auditing Practices and Procedures PDF Author: United States. Congress. Senate. Committee on Governmental Affairs. Subcommittee on Reports, Accounting, and Management
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 2204

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Book Description


International Professional Practices Framework (IPPF).

International Professional Practices Framework (IPPF). PDF Author: The Institute of Internal Auditors Gloval
Publisher:
ISBN: 9780894139840
Category :
Languages : en
Pages :

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Book Description


The Principles and Practice of Auditing

The Principles and Practice of Auditing PDF Author: George Puttick
Publisher: Juta and Company Ltd
ISBN: 9780702172687
Category : Business & Economics
Languages : en
Pages : 1300

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Book Description
A valuable resource for students preparing for certification, registered accountants and auditors, and financial personnel in various businesses, this is the 9th updated edition of a classic auditing text. Integrating theory with practice and application, it is up-to-date with the field's recent and gradual transition from self-regulation to external auditing and supervision.

Auditing Good Government in Africa

Auditing Good Government in Africa PDF Author: M. Gustavson
Publisher: Springer
ISBN: 113728272X
Category : Social Science
Languages : en
Pages : 367

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Book Description
This book gives a comprehensive overview of the literature on development in Sub-Saharan Africa, and challenges the notions of African public officials presented there. It focuses on public audit institutions and offers rich empirical research results, which contradicts many assumptions made in the literature on development in Sub-Saharan Africa.

Globalisation of Accounting Standards

Globalisation of Accounting Standards PDF Author: Jayne Maree Godfrey
Publisher: Edward Elgar Publishing
ISBN: 9781782542704
Category : Business & Economics
Languages : en
Pages : 344

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Book Description
In this book, Jayne Godfrey and Keryn Chalmers explore the intricacies of the globalisation of accounting standards - arguably one of the most significant business developments of the wider globalisation process during the past two decades. They examine the key issues and implications of this harmonization of accounting standards from the perspectives of a diverse range of worldwide stakeholders. "Globalisation of Accounting Standards" shows that globalisation approaches differ significantly because countries seek to maintain varying degrees of sovereignty over their regulations. International differences in economic, political, legal, religious and social characteristics also affect globalisation approaches and, in turn, influence national accounting standard-setting agendas. The book explores why countries relinquish their existing national accounting standard-setting regimes to join the global movement. It also seeks to resolve questions such as: To what extent are national incentives altruistic, economic, political or social? Who are the winners and losers in the process? This authoritative book is thoroughly researched and expertly informed. Written by both academics and regulators, it tackles a critical and controversial issue in the globalisation movement. As such, it will be of great interest to a wide-ranging audience including: international, national, private and public sector standard-setters, economic regulators, accounting academics and political economists and strategists.

Corporate Governance in Africa

Corporate Governance in Africa PDF Author: Kerry E. Howell
Publisher: Springer
ISBN: 1137567007
Category : Business & Economics
Languages : en
Pages : 276

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Book Description
Using a range of case-studies, this book analyzes corporate governance relationships between several African countries and the international community, providing an ethical assessment of issues surrounding globalization and adherence to external governance mechanisms. Employing a methodological approach, Corporate Governance in Africa critiques occidental perspectives of corporate governance in relation to the needs of separate states, and the contradictions that arise when local cultures are not taken in to consideration. With case studies from Egypt, Ghana, Nigeria, South Africa, Kenya and The Gambia the book presents a comprehensive view of North, East, West and South Africa with contributions from global experts in the field. The authors critique the transformations deemed necessary for governance procedures in order to facilitate confidence and inward investment for these African states.

Government Auditing Standards

Government Auditing Standards PDF Author: Government Accounting Office
Publisher: www.Militarybookshop.CompanyUK
ISBN: 9781780397030
Category : Business & Economics
Languages : en
Pages : 242

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Book Description
Newly revised in 2011. Contains the auditing standards promulgated by the Comptroller General of the United States. Known as the Yellow Book. Includes the professional standards and guidance, commonly referred to as generally accepted government auditing standards (GAGAS), which provide a framework for conducting high quality government audits and attestation engagements with competence, integrity, objectivity, and independence. These standards are for use by auditors of government entities and entities that receive government awards and audit organizations performing GAGAS audits and attestation engagements.

Management Challenges for Africa in the Twenty-First Century

Management Challenges for Africa in the Twenty-First Century PDF Author: Felix M. Edoho
Publisher: Bloomsbury Publishing USA
ISBN: 031309554X
Category : Education
Languages : en
Pages : 325

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Book Description
Edoho and his contributors examine the management challenges facing African governments and businesses on the eve of a new millennium. As the authors make clear, Africa's future is defined by how Africa does in the 21st century. For Africa, a major challenge is how to effectively and efficiently manage its vast wealth. Africa is not poor because it is poor—it is poor because it cannot manage its development process. The shortages of managerial knowledge, skills, and talents are pervasive. Consequently, the region lacks the ability to organize production and run operations effectively and efficiently. The task of developing managerial manpower in Africa is not only imperative, it is urgent. After outlining theoretical and applied perspectives on management, the volume examines the public and private sector planning and management. It then explores the globalization of management technology, provides case studies of African management dilemmas, looks at management ethics and morality, and concludes with an analysis of the role of management in African national development. As the authors make clear, abundant resources will not of themselves usher in an African economic renaissance. Africa needs skills to identify and analyze its resources, to undertake investment, and to establish and run all kinds of organizations. Until Africa develops its indigenous managerial talents, development will continue to be elusive, and the process traumatizing. An important resource for scholars, students, and policy makers involved with African economic development.

Diagnostic Study of Accounting and Auditing Practices in the Marshall Islands

Diagnostic Study of Accounting and Auditing Practices in the Marshall Islands PDF Author: Francis B. Narayan
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 176

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Book Description
This book consolidates the results of a study conducted in four DMCs--Azerbaijan, Fiji Islands, Marshall Islands, and Sri Lanka. It summarizes the major findings of the diagnostic study on available accounting and auditing support contained in the four country reports and provides recommendations and an action plan to address identified weaknesses.