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Author:
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 286
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Book Description
Author:
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 286
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Book Description
Author: Prem Sikka
Publisher:
ISBN: 9780900094842
Category : Accounting
Languages : en
Pages : 39
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Book Description
Author: Mervyn King
Publisher: Routledge
ISBN: 9781138496774
Category : Accounting
Languages : en
Pages : 0
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Book Description
The audit profession is at a tipping point. The book outlines the critical success factors needed for a sustainable audit profession for auditors, company directors and regulators.
Author: Richard W. Waterman
Publisher: University of Michigan Press
ISBN: 0472119141
Category : Biography & Autobiography
Languages : en
Pages : 217
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Book Description
Today, all presidents confront an expectations gap—the difference between what the public expects them to accomplish and what is actually possible
Author: United States Government Accountability Office
Publisher: Lulu.com
ISBN: 0359536395
Category : Reference
Languages : en
Pages : 234
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Book Description
Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
Author: Richard Waterman
Publisher: University of Michigan Press
ISBN: 0472029711
Category : Political Science
Languages : en
Pages : 208
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Book Description
For decades, public expectations of U.S. presidents have become increasingly excessive and unreasonable. Despite much anecdotal evidence, few scholars have attempted to test the expectations gap thesis empirically. This is the first systematic study to prove the existence of the expectations gap and to identify the factors that contribute to the public’s disappointment in a given president. Using data from five original surveys, the authors confirm that the expectations gap is manifest in public opinion. It leads to lower approval ratings, lowers the chance that a president will be reelected, and even contributes to the success of the political party that does not hold the White House in congressional midterm elections. This study provides important insights not only on the American presidency and public opinion, but also on citizens’ trust in government.
Author: Marques, Rui Pedro
Publisher: IGI Global
ISBN: 1522573577
Category : Business & Economics
Languages : en
Pages : 404
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Book Description
Auditing is constantly and quickly changing due to the continuous evolution of information and communication technologies. As the auditing process is forced to adapt to these changes, issues have arisen that lead to a decrease in the auditing effectiveness and efficiency, leading to a greater dissatisfaction among users. More research is needed to provide effective management and mitigation of the risk associated to organizational transactions and to assign a more reliable and accurate character to the execution of business transactions and processes. Organizational Auditing and Assurance in the Digital Age is an essential reference source that discusses challenges, identifies opportunities, and presents solutions in relation to issues in auditing, information systems auditing, and assurance services and provides best practices for ensuring accountability, accuracy, and transparency. Featuring research on topics such as forensic auditing, financial services, and corporate governance, this book is ideally designed for internal and external auditors, assurance providers, managers, risk managers, academicians, professionals, and students.
Author: R.A. Rayman
Publisher: Routledge
ISBN: 1134183585
Category : Business & Economics
Languages : en
Pages : 241
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Book Description
Topical critique of the failure of accounting to prevent corporate financial standards Accessibly written and clearly presented arguments with a foreword by an eminent figure in accounting standards Proposes an alternative system for the improvement of corporate governance
Author: Krish Bhaskar
Publisher: Routledge
ISBN: 1000007863
Category : Business & Economics
Languages : en
Pages : 144
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Book Description
Focussing on the dominance of the Big Four auditing firms – PwC, EY, Deloitte and KPMG – this concise volume provides an authoritative critical assessment of the state and future of the audit market, currently the subject of much debate and the focus of significant government enquiries. Drawing on extensive research and a vast collection of evidence from interviews with insiders, experts and users, it explores the key issues of audit quality, independence, choice and the growing expectation gap. Just as disruptive technologies are overturning other established sectors, this book explores their impact on accounting, financial reporting and auditing. It questions whether the Big Four-dominated audit market is prepared not only for the inevitable disruption of new technologies, but also the challenges of negative public perceptions, cynicism about regulation and demands for greater transparency. In the context of increasing high-profile corporate failures, this book provides a compelling scrutiny of the industry’s failings and present difficulties, and the impact of future disruption. At this crucial time, it will be of great interest to students, researchers and professionals in accounting and auditing, as well as policy makers and regulators.
Author: Steven Cole
Publisher: Inst of Company Directors
ISBN:
Category : Business & Economics
Languages : en
Pages : 114
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Book Description
