Author:
Publisher:
ISBN:
Category : Auditing
Languages : en
Pages : 100
Book Description
Corporate Integrity Framework Research Monograph: Impact of non-audit services on auditor independence
Author:
Publisher:
ISBN:
Category : Auditing
Languages : en
Pages : 100
Book Description
Publisher:
ISBN:
Category : Auditing
Languages : en
Pages : 100
Book Description
Corporate Integrity Framework Research Monograph: An investigation of auditor and client tenure in Malaysian public listed companies
Author:
Publisher:
ISBN:
Category : Auditor-client relationships
Languages : en
Pages : 52
Book Description
Publisher:
ISBN:
Category : Auditor-client relationships
Languages : en
Pages : 52
Book Description
Auditqual
Author: Angus Duff
Publisher:
ISBN: 9781904574026
Category : Auditing
Languages : en
Pages : 148
Book Description
"This research report considers service quality and technical quality as components of overall audit quality, and explores their importance to audit firms as a means to help attract and retain high calibre staff as well as to generate sufficient income. It considers the audit expectations gap and service quality and from this develops a model of audit quality based on the existing research literature on the topic. Finally, it examines the external communication and brochures provided for clients by the country's largest audit firms. The research report reflects a combination of documentary research and analysis together with interviews of a sample of auditors, finance directors and fund managers"--p. [i].
Publisher:
ISBN: 9781904574026
Category : Auditing
Languages : en
Pages : 148
Book Description
"This research report considers service quality and technical quality as components of overall audit quality, and explores their importance to audit firms as a means to help attract and retain high calibre staff as well as to generate sufficient income. It considers the audit expectations gap and service quality and from this develops a model of audit quality based on the existing research literature on the topic. Finally, it examines the external communication and brochures provided for clients by the country's largest audit firms. The research report reflects a combination of documentary research and analysis together with interviews of a sample of auditors, finance directors and fund managers"--p. [i].
The Convergence of Corporate Governance
Author: Abdul Rasheed
Publisher: Springer
ISBN: 1137029560
Category : Business & Economics
Languages : en
Pages : 262
Book Description
Takes readers through an in-depth examination of many leading industrialized nations and identifies both the drivers that propel corporations towards convergence and the major impediments that stand in the way of convergence. Also examines many mechanisms of convergence such as governance codes, MNCs, and IPOs.
Publisher: Springer
ISBN: 1137029560
Category : Business & Economics
Languages : en
Pages : 262
Book Description
Takes readers through an in-depth examination of many leading industrialized nations and identifies both the drivers that propel corporations towards convergence and the major impediments that stand in the way of convergence. Also examines many mechanisms of convergence such as governance codes, MNCs, and IPOs.
Earnings Management
Author: Joshua Ronen
Publisher: Springer Science & Business Media
ISBN: 0387257713
Category : Business & Economics
Languages : en
Pages : 587
Book Description
This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?
Publisher: Springer Science & Business Media
ISBN: 0387257713
Category : Business & Economics
Languages : en
Pages : 587
Book Description
This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?
Code of Ethics for Professional Accountants
Author: International Federation of Accountants
Publisher:
ISBN: 9781887464284
Category : Accountants
Languages : en
Pages : 55
Book Description
Publisher:
ISBN: 9781887464284
Category : Accountants
Languages : en
Pages : 55
Book Description
Ethics and Auditing
Author: Tom Campbell
Publisher: ANU E Press
ISBN: 1920942262
Category : Philosophy
Languages : en
Pages : 368
Book Description
Ethics and Auditing examines ethical challenges exposed by recent accounting and auditing 'lapses' through a study of interconnected moral, legal and accounting issues. The book aims to engage a broad readership in the discussion of audit failure and reform. With its range of intellectual and practical perspectives, Ethics and Auditing provides critical analyses of auditor independence, conflicts of interest, self-regulation, the setting and enforcing of auditing standards, and ethics education.
Publisher: ANU E Press
ISBN: 1920942262
Category : Philosophy
Languages : en
Pages : 368
Book Description
Ethics and Auditing examines ethical challenges exposed by recent accounting and auditing 'lapses' through a study of interconnected moral, legal and accounting issues. The book aims to engage a broad readership in the discussion of audit failure and reform. With its range of intellectual and practical perspectives, Ethics and Auditing provides critical analyses of auditor independence, conflicts of interest, self-regulation, the setting and enforcing of auditing standards, and ethics education.
Research Opportunities in Internal Auditing
Author:
Publisher: Institute of Internal Auditors, Incorporated
ISBN: 9780894135576
Category : Auditing, Internal
Languages : en
Pages :
Book Description
Includes contributions by eleven academics writing on the past, present, and future of internal auditing. Focus is on the identification of internal audit topics that could raise interest in internal audit research.
Publisher: Institute of Internal Auditors, Incorporated
ISBN: 9780894135576
Category : Auditing, Internal
Languages : en
Pages :
Book Description
Includes contributions by eleven academics writing on the past, present, and future of internal auditing. Focus is on the identification of internal audit topics that could raise interest in internal audit research.
Principles of Contemporary Corporate Governance
Author: Jean Jacques du Plessis
Publisher: Cambridge University Press
ISBN: 1108351921
Category : Business & Economics
Languages : en
Pages : 502
Book Description
Now in its fourth edition, Principles of Contemporary Corporate Governance offers comprehensive coverage of the key topics and emerging themes in private sector corporate governance. It explains both the principles of corporate governance systems and their real-world application in an authoritative and engaging manner. This fully revised and updated text has four parts: basic concepts, board structures and company officers; corporate governance in Australia; corporate governance in international and global contexts; and shareholder activism and business ethics. The coverage of international contexts includes sections on the US, the UK, Canada, South Africa, the EU, the OECD, Germany, Japan, China and Indonesia, plus new sections on New Zealand and India. A new chapter on business ethics and corporate governance presents contemporary discussions on the topic and explores some of the broader legal issues. Principles of Contemporary Corporate Governance is an indispensable resource for business and law students, academic researchers and practitioners
Publisher: Cambridge University Press
ISBN: 1108351921
Category : Business & Economics
Languages : en
Pages : 502
Book Description
Now in its fourth edition, Principles of Contemporary Corporate Governance offers comprehensive coverage of the key topics and emerging themes in private sector corporate governance. It explains both the principles of corporate governance systems and their real-world application in an authoritative and engaging manner. This fully revised and updated text has four parts: basic concepts, board structures and company officers; corporate governance in Australia; corporate governance in international and global contexts; and shareholder activism and business ethics. The coverage of international contexts includes sections on the US, the UK, Canada, South Africa, the EU, the OECD, Germany, Japan, China and Indonesia, plus new sections on New Zealand and India. A new chapter on business ethics and corporate governance presents contemporary discussions on the topic and explores some of the broader legal issues. Principles of Contemporary Corporate Governance is an indispensable resource for business and law students, academic researchers and practitioners
Current Issues in Auditing
Author: Michael Sherer
Publisher: SAGE
ISBN: 1446264106
Category : Business & Economics
Languages : en
Pages : 351
Book Description
The Third Edition of this successful text includes extensive changes, based on feedback from students and lecturers. There is a discussion of auditing and the law beyond the issue of third-party liability; and more coverage of recent developments in audit methodologies and techniques. New chapters include a survey of developments in audit automation, a discussion of the nature and development of the audit market, both in the United Kingdom and the European Union, and an assessment of the impact on auditing of the Cadbury Report on corporate governance, with particular attention to the role of audit committees. Each chapter includes questions for discussion.
Publisher: SAGE
ISBN: 1446264106
Category : Business & Economics
Languages : en
Pages : 351
Book Description
The Third Edition of this successful text includes extensive changes, based on feedback from students and lecturers. There is a discussion of auditing and the law beyond the issue of third-party liability; and more coverage of recent developments in audit methodologies and techniques. New chapters include a survey of developments in audit automation, a discussion of the nature and development of the audit market, both in the United Kingdom and the European Union, and an assessment of the impact on auditing of the Cadbury Report on corporate governance, with particular attention to the role of audit committees. Each chapter includes questions for discussion.