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Author: Wolfgang Schön
Publisher: Springer Science & Business Media
ISBN: 3540772766
Category : Business & Economics
Languages : en
Pages : 423
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Book Description
Academic research shows that well-known principal-agent and capital market problems are strongly influenced by tax considerations. Against this background, this volume is the first to present a fully-fledged overview of the interdependence of tax and corporate governance. Not only the basic political, legal and economic questions but also major topics like income measurement, shareholding structures, corporate social responsibility and tax shelter disclosure are covered.
Author: Wolfgang Schön
Publisher: Springer Science & Business Media
ISBN: 3540772766
Category : Business & Economics
Languages : en
Pages : 423
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Book Description
Academic research shows that well-known principal-agent and capital market problems are strongly influenced by tax considerations. Against this background, this volume is the first to present a fully-fledged overview of the interdependence of tax and corporate governance. Not only the basic political, legal and economic questions but also major topics like income measurement, shareholding structures, corporate social responsibility and tax shelter disclosure are covered.
Author: Dalvinder Singh
Publisher: Ashgate Publishing, Ltd.
ISBN: 9780754639718
Category : Business & Economics
Languages : en
Pages : 244
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Book Description
Dalvinder Singh provides an interdisciplinary analysis of the legal aspects of prudential supervision of financial bank conglomerates. This gives the reader a broader understanding of the core processes of banking supervision. By using the UK as a case study, a comparative approach is made with other countries such as the US.
Author: Marshall A. Geiger
Publisher: Routledge
ISBN: 1000392031
Category : Business & Economics
Languages : en
Pages : 160
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Book Description
Auditor reporting on going-concern-related uncertainties remains one of the most challenging issues faced by external auditors. Business owners, market participants and audit regulators want an early warning of impending business failure. However, companies typically do not welcome audit opinions indicating uncertainty regarding their future viability. Thus, the auditor’s decision to issue a "going concern opinion" (GCO) is a complex and multi-layered one, facing a great deal of tension. Given such a rich context, academic researchers have examined many facets related to an auditor’s decision to issue a GCO. This monograph reviews and synthesizes 182 recent GCO studies that have appeared since the last significant review published in 2013 through the end of 2019. The authors categorize studies into the three broad areas of GCO: (1) determinants, (2) accuracy and (3) consequences. As an integral part of their synthesis, they summarize the details of each study in several user-friendly tables. After discussing and synthesizing the research, they present a discussion of opportunities for future research, including issues created or exacerbated as a result of the global COVID-19 pandemic. This monograph will be of assistance to researchers interested in exploring this area of auditor responsibility. It will also be of interest to auditing firms and individual practitioners wanting to learn what academic research has examined and found regarding this challenging aspect of audit practice. Auditing standard-setters and regulators will find it of interest as the authors review numerous studies examining issues related to audit policy and regulation, and their effects on GCO decisions. The examination of GCO research is extremely timely given the financial and business disruption caused by the worldwide COVID-19 pandemic. This unprecedented global event has caused companies, auditors and professional bodies to revisit and reassess their approach to going concern, and to think even more deeply about this fundamental business imperative.
Author: Johanna Miettinen
Publisher: University of Vaasa
ISBN: 9524762447
Category : Audit committees
Languages : en
Pages : 169
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Book Description
Tiivistelmä: Tilintarkastuksen laadun vaikutus tarkastusvaliokunnan tehokkuuden ja taloudellisen tiedon laadun väliseen suhteeseen.
Author: Thomas B. Lawrence
Publisher: Cambridge University Press
ISBN: 0521518555
Category : Business & Economics
Languages : en
Pages : 337
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Book Description
This book contains a series of essays and empirical case studies exploring the nature of institutional work.
Author: Tariq Tawfeeq Yousif Alabdullah
Publisher: Springer Nature
ISBN: 2384760521
Category : Education
Languages : en
Pages : 757
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Book Description
This is an open access book. The Covid-19 pandemic has become a global issue have a great impact in almost all fields including in the economic, social, political, cultural and education, and has created social pressures community economy. Almost all over the country having trouble. However, this has consequences for declining economic growth has had an impact on social life, including in countries in ASEAN and especially in Indonesia. We are only at the beginning of the most challenging part, which is how we will emerge out of this situation and return to a “new normal. These challenges highlight the importance of science, technology, and innovation as the decisive factors in any scenario of emergence from the crisis and economic recovery. To eliminate Covid-19 and find solutions to its effects are endeavored through research in various fields of sciences. Hopefully, the cure can be found and the new situation can be adapted.
Author: David Hay
Publisher: Routledge
ISBN: 1136210350
Category : Business & Economics
Languages : en
Pages : 387
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Book Description
Auditing has been a subject of some controversy, and there have been repeated attempts at reforming its practice globally. This comprehensive companion surveys the state of the discipline, including emerging and cutting-edge trends. It covers the most important and controversial issues, including auditing ethics, auditor independence, social and environmental accounting as well as the future of the field. This handbook is vital reading for legislators, regulators, professionals, commentators, students and researchers involved with auditing and accounting. The collection will also prove an ideal starting place for researchers from other fields looking to break into this vital subject.
Author: Dan A. Simunic
Publisher: Canadian Certified General Accountants' Research Foundation = Fondation de recherche de l'Association des comptables généraux licenciés du Canada
ISBN:
Category : Business & Economics
Languages : en
Pages : 90
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Book Description
A fundamental question with respect to the market for audit services is whether or not such services are homogeneous across suppliers ... In this monograph, we review the basic principles and findings concerning differentiated product markets as they have been developed in the economic literature. Using Lancaster's characteristics framework, we posit that the audit service contains several attributes which are valued by top management. A key attribute is "credibility", which is communicated by an audit firm's brand name and is identified with the power of an auditor's test ... We posit that, along with other product characteristics, the power of test varies systematically across audit firms. Hypotheses concerning the demand for different audit service specifications (qualities) are developed in a context where companies are changing their capital structure through an initial public offering of common shares. These hypotheses are tested using a sample of 469 U.S. corporations which first "went public" during 1981. The results are consistent with the existence of differential audit services.
Author: Shahzad Uddin
Publisher: Emerald Group Publishing
ISBN: 0857244523
Category : Business & Economics
Languages : en
Pages : 310
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Book Description
Includes research papers that examines various issues including the adoption of International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSASs), management accounting change in the context of public sector reforms, corporate reporting disclosures, auditing, etcetera.
Author: Allen T. Craswell
Publisher:
ISBN:
Category : Auditors
Languages : en
Pages : 155
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Book Description
