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Author: Christopher Bleibtreu
Publisher:
ISBN: 9781680839005
Category :
Languages : en
Pages : 200
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Book Description
Audit Regulations, Audit Market Structure, and Financial Reporting Quality provides a structured overview of the empirical and analytical literature on the effects of audit market regulations. After a short introduction, the monograph is organized as follows. Chapter II addresses the structure of the audit markets of industrialized countries. First presenting an overview of the concentration metrics used to describe the structure of an audit market or a market segment, then providing the empirical findings on audit market concentration at the national level and presenting an overview of the main reasons that led to the currently high degree of concentration. Chapter III summarizes the reasons why regulators worldwide consider a high degree of concentration to be a concern. In particular, it reviews the regulator's assumption that a high degree of concentration inevitably leads to a low degree of competition and to the corresponding effects of low audit quality and high audit fees. It also provides an overview of the empirical findings on the association between concentration and audit quality and fees, respectively. Chapter IV introduces the mandatory audit firm rotation, the prohibition on the joint supply of audit and non-audit services, and joint audits as examples for regulations that are likely to have both incentive and market structure effects. Chapter V summarizes the empirical findings on the effects of these regulations on audit quality and market structure. Chapter VI summarizes models that regard the market structure as given. The results from these models show that the effects of regulations are not straightforward, but depend on various factors related to the auditor, the client, and the legal environment. Chapter VII gives an overview of analytical research that simultaneously considers incentive effects and market structure effects. It also provides a brief overview of industrial organization models that seem suitable to expand the models applied to investigate the effects of audit regulations. Chapter VIII concludes and highlights avenues for future research.
Author: Christopher Bleibtreu
Publisher:
ISBN: 9781680839005
Category :
Languages : en
Pages : 200
Get Book Here
Book Description
Audit Regulations, Audit Market Structure, and Financial Reporting Quality provides a structured overview of the empirical and analytical literature on the effects of audit market regulations. After a short introduction, the monograph is organized as follows. Chapter II addresses the structure of the audit markets of industrialized countries. First presenting an overview of the concentration metrics used to describe the structure of an audit market or a market segment, then providing the empirical findings on audit market concentration at the national level and presenting an overview of the main reasons that led to the currently high degree of concentration. Chapter III summarizes the reasons why regulators worldwide consider a high degree of concentration to be a concern. In particular, it reviews the regulator's assumption that a high degree of concentration inevitably leads to a low degree of competition and to the corresponding effects of low audit quality and high audit fees. It also provides an overview of the empirical findings on the association between concentration and audit quality and fees, respectively. Chapter IV introduces the mandatory audit firm rotation, the prohibition on the joint supply of audit and non-audit services, and joint audits as examples for regulations that are likely to have both incentive and market structure effects. Chapter V summarizes the empirical findings on the effects of these regulations on audit quality and market structure. Chapter VI summarizes models that regard the market structure as given. The results from these models show that the effects of regulations are not straightforward, but depend on various factors related to the auditor, the client, and the legal environment. Chapter VII gives an overview of analytical research that simultaneously considers incentive effects and market structure effects. It also provides a brief overview of industrial organization models that seem suitable to expand the models applied to investigate the effects of audit regulations. Chapter VIII concludes and highlights avenues for future research.
Author: Roderick M. Kramer
Publisher: SAGE
ISBN: 0803957386
Category : Language Arts & Disciplines
Languages : en
Pages : 365
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Book Description
A collection of 14 studies emphasizing the social dimensions of negotiation as a means of reducing the domination of the field by cognitive approaches. Among the topics are an information-processing perspective on the social context in negotiation, social factors that make freedom unattractive and more.
Author:
Publisher:
ISBN:
Category : Dissertations, Academic
Languages : en
Pages : 580
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Book Description
Abstracts of dissertations available on microfilm or as xerographic reproductions.
Author: United States. Congress. Senate. Committee on Government Operations. Subcommittee on Reports, Accounting, and Management
Publisher:
ISBN:
Category : Accountants
Languages : en
Pages : 28
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Book Description
Author: United States. General Accounting Office
Publisher:
ISBN:
Category : Accounting firms
Languages : en
Pages : 172
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Book Description
Author: John W. Buckley
Publisher: Belmont, Calif. : Lifetime Learning Publications
ISBN:
Category : Business & Economics
Languages : en
Pages : 266
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Book Description
Author: American Bar Association. House of Delegates
Publisher: American Bar Association
ISBN: 9781590318737
Category : Law
Languages : en
Pages : 216
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Book Description
The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.
Author: Leire San-Jose
Publisher:
ISBN: 9783030000011
Category : Accounting
Languages : en
Pages : 600
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Book Description
Author: David A. Lax
Publisher: Simon and Schuster
ISBN: 1439105200
Category : Business & Economics
Languages : en
Pages : 619
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Book Description
This fine blend of Harvard scholarship and seasoned judgment is really two books in one. The first develops a sophisticated approach to negotiation for executives, attorneys, diplomats -- indeed, for anyone who bargains or studies its challenges. The second offers a new and compelling vision of the successful manager: as a strong, often subtle negotiator, constantly shaping agreements and informal understandings throughout the complex web of relationships in an organization. Effective managers must be able to reach good formal accords such as contracts, out-of-court settlements, and joint venture agreements. Yet they also have to negotiate with others on whom they depend for results, resources, and authority. Whether getting fuller support from the marketing department, hammering out next year's budget, or winning the approval for a new line of business, managers must be adept at advantageously working out and modifying understandings, resolving disputes, and finding mutual gains where interests and perceptions conflict. In such situations, The Manager as Negotiator shows how to creatively further the totality of one's interests, including important relationships -- in a way that Richard Walton, Harvard Business School Professor of Organizational Behavior, describes as "sensitive to the nuances of negotiating in organizations" and "relentless and skillful in making systematic sense of the process." This book differs fundamentally from the recent spate of negotiation handbooks that tend to espouse one of two approaches: the competitive ("Get yours and most of theirs, too") or the cooperative ("Everyone can always win"). Transcending such cynical and naive views, the authors develop a comprehensive approach, based on strategies and tactics for productively managing the tension between the cooperation and competition that are both inherent in bargaining. Based on the authors' extensive experience with hundreds of cases, and peppered with a number of wide-ranging examples, The Manager as Negotiator will be invaluable to novice and experienced negotiators, public and private managers, academics, and anyone who needs to know the state of the art in this important field.
Author: United States. General Accounting Office
Publisher: DIANE Publishing
ISBN: 1428937056
Category : Accounting firms
Languages : en
Pages : 167
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Book Description
