Creative Accounting and the Cross-Eyed Javelin Thrower

Creative Accounting and the Cross-Eyed Javelin Thrower PDF Author: Doreen McBarnet
Publisher: Wiley
ISBN: 9780471988359
Category : Business & Economics
Languages : en
Pages : 0

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Book Description
Creative accounting, as highlighted in the best selling books of Terry Smith and Ian Griffiths, was one of the key themes in corporate finance in the 1980s. The control of creative accounting has been a major issue of the 1990s. This book looks at the regulatory response to creative accounting and the role olf the Financial Reporting Review Panel, under Sir David Tweedie, in policing company accounts. The book is about the contest for the control of creative accounting, a contest in which Sir David Tweedie describes the Financial Reporting Review Panel as 'like a cross-eyed javelin thrower at the Olympic Games'.

Creative Accounting and the Cross-Eyed Javelin Thrower

Creative Accounting and the Cross-Eyed Javelin Thrower PDF Author: Doreen McBarnet
Publisher: Wiley
ISBN: 9780471988359
Category : Business & Economics
Languages : en
Pages : 0

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Book Description
Creative accounting, as highlighted in the best selling books of Terry Smith and Ian Griffiths, was one of the key themes in corporate finance in the 1980s. The control of creative accounting has been a major issue of the 1990s. This book looks at the regulatory response to creative accounting and the role olf the Financial Reporting Review Panel, under Sir David Tweedie, in policing company accounts. The book is about the contest for the control of creative accounting, a contest in which Sir David Tweedie describes the Financial Reporting Review Panel as 'like a cross-eyed javelin thrower at the Olympic Games'.

Creative Accounting, Fraud and International Accounting Scandals

Creative Accounting, Fraud and International Accounting Scandals PDF Author: Michael J. Jones
Publisher: John Wiley & Sons
ISBN: 1119978629
Category : Business & Economics
Languages : en
Pages : 581

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Book Description
Business scandals are always with us from the South Sea Bubble to Enron and Parmalat. As accounting forms a central element of any business success or failure, the role of accounting is crucial in understanding business scandals. This book aims to explore the role of accounting, particularly creative accounting and fraud, in business scandals. The book is divided into three parts. In Part A the background and context of creative accounting and fraud is explored. Part B looks at a series of international accounting scandals and Part C draws some themes and implications from the country studies.

Governing the Corporation

Governing the Corporation PDF Author: Justin O'Brien
Publisher: John Wiley & Sons
ISBN: 0470017538
Category : Business & Economics
Languages : en
Pages : 406

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Book Description
Governing the Corporation is a unique forum combining the insights of some of the most influential minds involved in the governance of global financial markets with internationally recognised academics and practitioners. Divided into three sections, the book first examines changes to the regulation of markets and assesses the global implications of the export of Sarbanes-Oxley for financial sector governance. The second section examines the challenges facing the professions with critical analysis from leading lawyers and accountants. The final section calculates the effectiveness of state and self-regulatory policy and posits the importance of institutionalising an ethical framework tied to incentives. Each section of the book features contributions from regulators, practitioners and academics from a range of disciplines, including finance, political science, criminology, law and philosophy.

Human Rights and the Moral Responsibilities of Corporate and Public Sector Organisations

Human Rights and the Moral Responsibilities of Corporate and Public Sector Organisations PDF Author: Tom Campbell
Publisher: Springer Science & Business Media
ISBN: 1402023618
Category : Philosophy
Languages : en
Pages : 250

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Book Description
All students and advocates of human rights will be interested in this concerted exploration of the human rights moral obligations that fall, not directly on states, but on private and public organisations. Such an approach to human rights opens up the possibility of holding corporations and bureaucracies to account for human rights violations even when they have acted in accordance with the law. This interdisciplinary and international project brings together eminent philosophers, lawyers, social scientists and practitioners to articulate theoretically and develop in practical contexts the moral implications of human rights for non-state actors. What emerges from the book as a whole is a distinctive contemporary vision of the emerging moral impact of human rights and its significance for organisational behaviour and performance.

The UN Guiding Principles on Business and Human Rights

The UN Guiding Principles on Business and Human Rights PDF Author: Radu Mares
Publisher: Martinus Nijhoff Publishers
ISBN: 9004210512
Category : Law
Languages : en
Pages : 356

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Book Description
Ruggie's reports with a special emphasis on regulatory and governance issues surrounding corporate responsibility. How does international human rights law handle corporations? Are we beginning to grasp the complexities and impacts of financial markets on human rights? What kind of corporate due diligence can make supply chains more socially sustainable? Why should parent companies act when their affiliates infringe rights? What is the potential of national human rights institutions in the area of business and human rights? What is the role of states and law in the social change process promoted by the corporate responsibility movement? How do we 'orchestrate' polycentric governance regimes to ensure respect for human rights?

Lawyers and Regulation

Lawyers and Regulation PDF Author: Patrick Schmidt
Publisher: Cambridge University Press
ISBN: 9781139444644
Category : Law
Languages : en
Pages : 320

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Book Description
This book is a close study of lawyers who practise occupational safety and health law in the United States, using detailed interview and survey data to explore the roles that lawyers have as representatives of companies, unions, and OSHA (the Occupational Safety and Health Administration). Placed in the context of evolving understandings of regulatory politics as a problem of public-private interaction and negotiation, the book argues that lawyers adapt to multiple roles in what prove to be highly complex settings. The core chapters examine stages of the administrative process where various groups attempt to shape the immediate outcomes and the development of OSHA law. These stages include administrative rulemaking, post-rulemaking litigation of government standards, regulatory enforcement, and compliance counseling by lawyers.

The Oxford Handbook of White-collar Crime

The Oxford Handbook of White-collar Crime PDF Author: Shanna Van Slyke
Publisher: Oxford University Press
ISBN: 0199925518
Category : Law
Languages : en
Pages : 745

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Book Description
The Oxford Handbook of White-Collar Crime offers a comprehensive treatment of the most up-to-date theories and research regarding white-collar crime. Contributors tackle a vast range of topics, including the impact of white-collar crime, the contexts in which white-collar crime occurs, current crime policies and debates, and examinations of the criminals themselves. The volume concludes with a set of essays that discuss potential responses for controlling white-collar crime, as well as promising new avenues for future research.

The Oxford Handbook of Regulation

The Oxford Handbook of Regulation PDF Author: Robert Baldwin
Publisher: Oxford University Press
ISBN: 0191629421
Category : Business & Economics
Languages : en
Pages : 679

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Book Description
Regulation is often thought of as an activity that restricts behaviour and prevents the occurrence of certain undesirable activities, but the influence of regulation can also be enabling or facilitative, as when a market could potentially be chaotic if uncontrolled. This Handbook provides a clear and authoritative discussion of the major trends and issues in regulation over the last thirty years, together with an outline of prospective developments. It brings together contributions from leading scholars from a range of disciplines and countries. Each chapter offers a broad overview of key current issues and provides an analysis of different perspectives on those issues. Experiences in different jurisdictions and insights from various disciplines are drawn upon, and particular attention is paid to the challenges that are encountered when specific approaches are applied in practice. Contributors develop their own distinctive arguments relating to the central issues in regulation and apply scholarly rigour and clear writing to matters of high policy-relevance. The essays are original, accessible, and agenda-setting, and the Handbook will be essential reading both to students and researchers and to with regulatory and regulated professionals.

Public Law within Government

Public Law within Government PDF Author: T. P. B. Rattenbury
Publisher: Springer
ISBN: 0230583628
Category : Political Science
Languages : en
Pages : 262

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Book Description
Drawing on rich source material - one local authority's involvement in the epic central/local confrontation over local government spending in 1980s England - this book develops a multifaceted and widely applicable analysis of public law within government as a process of 'sustaining the art of the possible'.

An Introduction to the Law on Financial Investment

An Introduction to the Law on Financial Investment PDF Author: Iain G MacNeil
Publisher: Bloomsbury Publishing
ISBN: 1847318746
Category : Law
Languages : en
Pages : 446

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Book Description
Since the publication of the first edition of this book in 2005, the world of financial investment has experienced an unprecedented boom followed by a spectacular bust. Significant changes have been proposed and in some cases implemented in areas such as the structure of regulation, the organisation of markets, supervision of market participants and the protection of consumers. The second edition takes account of these developments, integrating them into an analytical framework that enables the reader to develop a critical overview of the role of general legal rules and specialised systems of regulation in financial investment. The framework focuses on the role of contract, trusts and regulation as the primary legal influences for financial investment. The first part explores the relationship between investment, law and regulation. The second part examines the nature of investments and investors, both professional and private. The third part discusses the central role of corporate finance and corporate governance in linking investors with enterprises that require external capital. The fourth part examines the nature, operation and regulation of markets and the participants that support the functioning of the markets. The objective remains to provide a broadly-based and critical account of the role of law in financial investment. "MacNeil's eloquent and informative distillation of the regulatory fundamentals of investment law gives his book much international relevance...a timely contribution to help readers decipher the seemingly inextricable maze of financial regulation...Practitioners and legal policy advisers will..welcome it. They should find enlightening the book's careful scrutiny of the trust and contractual foundations of investment law and practice." Benjamin J Richardson Journal of International Banking Law and Regulation, Vol 22 Issue 1, 2007 ...a fascinating and informative book...thoroughly recommended as a learned but at the same time very readable introduction to the law of financial investment Gerard McCormack Banking and Finance Law Review, Volume 21 No 2, June 2006 ...very informative tool that introduces in a very friendly and accessible manner the nearly inextricable world of financial investment laws. Fadi Moghaizel International Company and Commercial Law Review, Vol. 17 No 2, February 2006