Monitoring of Compliance and Enforcement for High-quality Corporate Reporting PDF Download
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Author:
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Languages : en
Pages : 52
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Book Description
Author:
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ISBN:
Category :
Languages : en
Pages : 52
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Book Description
Author: United Nations Conference on Trade and Development. Trade and Development Board
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 20
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Book Description
Author: United Nations Conference on Trade and Development. Trade and Development Board
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 20
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Book Description
Author: United Nations Publications
Publisher: International Accounting and R
ISBN: 9789211128987
Category : Business & Economics
Languages : en
Pages : 70
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Book Description
The International Accounting and Reporting Issues 2014 Review is focused on the interrelated topics of compliance monitoring and enforcement mechanisms in relation to corporate reporting, auditing and regulation of professional accountants within the context of achieving high-quality corporate reporting. In order to facilitate sharing of experiences among members States and also to provide practical examples of compliance monitoring and enforcement mechanisms in relation to international corporate reporting standards and codes. the UNCTAD secretariat, in cooperation with top experts on these topics, prepared country case studies on Australia, Belgium and Canada. Chapter I analyzes the key elements that member States need to consider when building efficient monitoring and enforcement systems for companies, audit firms and professional accountants. It highlights standards and guidance for good practices and discusses the main challenges to establish efficient mechanisms for the monitoring of compliance and enforcement. The respective country case studies are contained in chapters II through IV.
Author: United Nations Conference on Trade and Development. Trade and Development Board
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 20
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Book Description
Author: United Nations Conference on Trade and Development. Trade and Development Board
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 20
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Book Description
Author: Sharon Oded
Publisher: Edward Elgar Publishing
ISBN: 1781954755
Category : Law
Languages : en
Pages : 337
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Book Description
How to induce corporate compliance with regulations? Harsh punishments will cause companies to disguise violations, and mild punishments will cause companies to report their violations and make weak efforts to avoid them. In this book, Sharon Oded canvasses the history of thinking about corporate compliance, and he proposes his own candidate for the best law. This is a sophisticated account of legal incentives that will repay any reader interested in corporate compliance. Robert Cooter, University of California, Berkeley, US The effective control of corporate misconduct is a vital but elusive task for regulators, given the complexity of organization structures and the need to find the right balance between deterrent- and cooperative-based enforcement policies. In this powerful and comprehensive study, Sharon Oded argues for combining different approaches and boldly advocates, in particular, the use of third-party independent corporate monitoring firms to implement self-policing strategies. This will be essential reading for those involved in the theory or practice of regulatory corporate enforcement. Anthony Ogus, University of Manchester, UK and University of Rotterdam, The Netherlands This book considers how a regulatory enforcement policy should be designed to efficiently induce proactive corporate compliance. It first explores two major schools of thought regarding law enforcement, both the deterrence and cooperative approaches, and shows that neither of these represents an optimal regulatory enforcement paradigm from a social welfare perspective. It provides a critical analysis of recent developments in US Federal corporate liability regimes, and proposes a generic framework that better tailors sanction schemes and monitoring systems to regulatee performance. The proposed framework efficiently induces corporate proactive compliance, while maintaining an optimal level of deterrence. This insightful book will appeal to academics in law and economics, behavioral economics, criminology, and business, as well as to practitioners and policymakers.
Author: United Nations Conference on Trade and Development. Trade and Development Board
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 20
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Book Description
Author: United States. Office of Labor-Management Standards Enforcement
Publisher:
ISBN:
Category : Labor laws and legislation
Languages : en
Pages : 596
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Book Description
Author: Joel Ziv
Publisher: GRIN Verlag
ISBN: 3346505731
Category : Law
Languages : en
Pages : 36
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Book Description
Master's Thesis from the year 2021 in the subject Law - Civil / Private / Trade / Anti Trust Law / Business Law, grade: 10,45, , course: Compliance: The Legal Perspective, language: English, abstract: What is lacking in the German compliance regime for internal financial controls – in comparison to the U.S. approach – and what has to be changed in terms of legal and practical compliance regulations regarding internal controls over financial reporting? This paper is organized as follows. Part II explores the Wirecard scandal, with special emphasis on the failures in internal financial controls. Part III then examines the U.S. legal framework in this domain, most importantly the Sarbanes Oxley Act of 2002 but also the Sentencing Guidelines, the Caremark Decision, the doctrine of respondeat superior, and the use of deferred- and non-prosecution agreements (DPAs and NPAs) to support enforcement of compliance obligations. The aim of this analysis is to illustrate how a healthy and effective compliance system regarding internal control over financial reporting is organized and enforced. Part IV then examines the current legal framework in Germany to implement a compliance system, finding, in effect, that there is none, at least as compared to the US model. Part V then turns to the question of reform in the German legal and regulatory landscape, analyzed from the perspective of the US model, with a special focus on the potential impact of the proposed Act to Strengthen Business Integrity (Verbandssanktionengesetz).
