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Author : United States. Government Accountability Office
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (19 download)
Download or read book Audits of Public Companies written by United States. Government Accountability Office and published by . This book was released on 2008 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Dan A. Simunic
Publisher : Canadian Certified General Accountants' Research Foundation = Fondation de recherche de l'Association des comptables généraux licenciés du Canada
ISBN 13 :
Total Pages : 90 pages
Book Rating : 4.3/5 (512 download)
Download or read book Product Differentiation in Auditing written by Dan A. Simunic and published by Canadian Certified General Accountants' Research Foundation = Fondation de recherche de l'Association des comptables généraux licenciés du Canada. This book was released on 1987 with total page 90 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 : Shenyang Guo
Publisher : SAGE
ISBN 13 : 1452235007
Total Pages : 449 pages
Book Rating : 4.4/5 (522 download)
Download or read book Propensity Score Analysis written by Shenyang Guo and published by SAGE. This book was released on 2015 with total page 449 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides readers with a systematic review of the origins, history, and statistical foundations of Propensity Score Analysis (PSA) and illustrates how it can be used for solving evaluation and causal-inference problems.
Author : Heather Townsend
Publisher : Kogan Page Publishers
ISBN 13 : 0749498382
Total Pages : 364 pages
Book Rating : 4.7/5 (494 download)
Download or read book How to Make Partner and Still Have a Life written by Heather Townsend and published by Kogan Page Publishers. This book was released on 2019-12-03 with total page 364 pages. Available in PDF, EPUB and Kindle. Book excerpt: Becoming a partner in a professional services firm is for many ambitious fee-earners the ultimate goal. But in this challenging industry, with long hours, high pressure and even higher expectations, how do you stand out from the crowd? How do you build the most effective relationships? And how do you find the time to do all of this and still have a fulfilling personal life? Now in its third edition, How to Make Partner and Still Have a Life equips individuals at the start of their career through to partner with the skills needed to reach and succeed at the leadership level. How to Make Partner and Still Have a Life details the expectations and realities of being a partner and outlines how you can continue to achieve once you have obtained the much-coveted role. This edition is updated with guidance on developing the right mindset for success and the importance of mentoring and sponsorship. There is a specific focus on women and BAME professionals and the challenges faced by individuals coming from non-traditional or under-represented backgrounds. Heather Townsend and Jo Larbie provide a guide to help you tackle common obstacles and work smarter - not harder - to reach the top. Start your journey to partnership and still have the time for a life outside of work.
Author : Krish Bhaskar
Publisher :
ISBN 13 : 9780367220662
Total Pages : 0 pages
Book Rating : 4.2/5 (26 download)
Download or read book Disruption in the Audit Market written by Krish Bhaskar and published by . This book was released on 2019 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Focussing on the dominance of the Big Four auditing firms, this concise volume provides an authoritative critical assessment of the audit market. Drawing on extensive evidence from insiders, experts, and users, it explores the key issues of audit quality, independence, choice, and the growing expectation gap.
Author : Ian D. Gow
Publisher : Berrett-Koehler Publishers
ISBN 13 : 1523098031
Total Pages : 308 pages
Book Rating : 4.5/5 (23 download)
Download or read book The Big Four written by Ian D. Gow and published by Berrett-Koehler Publishers. This book was released on 2018-08-28 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Messrs. Gow and Kells have made an invaluable contribution, writing in an amused tone that nevertheless acknowledges the firms' immense power and the seriousness of their neglect of traditional responsibilities. 'The Big Four' will appeal to all those interested in the future of the profession--and of capitalism itself." —Jane Gleeson-White, Wall Street Journal With staffs that are collectively larger than the Russian army and combined revenues of over $130 billion a year, the Big Four accounting firms—Deloitte, PricewaterhouseCoopers, Ernst & Young, and KPMG—are a keystone of global commerce. But leading scholar Ian Gow and award-winning author Stuart Kells warn that a house of cards may be about to fall. Stretching back to the Medicis in Renaissance Florence, this book is a fascinating story of wealth, power, and luck. The founders of the Big Four lived surprisingly colorful lives. Samuel Price, for example, married his own niece. Between the world wars, Nicholas Waterhouse collected postage stamps while also hosting decadent parties in his fashionable London home. All four firms have endured major calamities in recent decades. There have been hundreds of court cases and legal prosecutions for failed audits, tax scandals, and breaches of independence. The firms have come so close to “extinction level events” that regulators have required them to prepare “living wills.” And today, the Big Four face an uncertain future—thanks to their push into China, their vulnerability to digital disruption and competition, and the hazards of providing traditional services in a new era of transparency. This account of the past, present, and likely future of the Big Four is essential reading for anyone perplexed or fascinated by professional services, working or considering working in the industry, or simply curious about the fate of the global economy.
Author : John W. Buckley
Publisher : Belmont, Calif. : Lifetime Learning Publications
ISBN 13 :
Total Pages : 266 pages
Book Rating : 4.:/5 (44 download)
Download or read book Regulation and the Accounting Profession written by John W. Buckley and published by Belmont, Calif. : Lifetime Learning Publications. This book was released on 1980 with total page 266 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Robert H. Ashton
Publisher : Cambridge University Press
ISBN 13 : 0521418445
Total Pages : 311 pages
Book Rating : 4.5/5 (214 download)
Download or read book Judgment and Decision-Making Research in Accounting and Auditing written by Robert H. Ashton and published by Cambridge University Press. This book was released on 1995-09-29 with total page 311 pages. Available in PDF, EPUB and Kindle. Book excerpt: A timely and comprehensive study on behavioural decision-making within the field of accounting.
Author : Shahzad Uddin
Publisher : Emerald Group Publishing
ISBN 13 : 0857244523
Total Pages : 310 pages
Book Rating : 4.8/5 (572 download)
Download or read book Research in Accounting in Emerging Economies written by Shahzad Uddin and published by Emerald Group Publishing. This book was released on 2010-12-02 with total page 310 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 : United States. General Accounting Office
Publisher : Nova Publishers
ISBN 13 : 9781604565034
Total Pages : 154 pages
Book Rating : 4.5/5 (65 download)
Download or read book Audits of Public Companies written by United States. General Accounting Office and published by Nova Publishers. This book was released on 2008 with total page 154 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines (1) concentration in the market for public company audits, (2) the potential for smaller accounting firms' growth to ease market concentration, and (3) proposals that have been offered by others for easing concentration and the barriers facing smaller firms in expanding their market shares.
Author : Ulf Mohrmann
Publisher : Logos Verlag Berlin GmbH
ISBN 13 : 3832541853
Total Pages : 300 pages
Book Rating : 4.8/5 (325 download)
Download or read book Essays on the Quality of Audited Financial Statements written by Ulf Mohrmann and published by Logos Verlag Berlin GmbH. This book was released on 2016-02-15 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: The dissertation consists of four essays on the quality of audited financial statements. The first analysis investigates the association between several regulations of the audit market and earnings characteristics. The second essay differentiates between different drivers of audit quality after an auditor change by comparing the effects of voluntary and mandatory auditor changes. The third study analyses the different strategies of Big4 and non-Big4 auditors in dealing with Level 3 fair values. The fourth part examines banks' valuation behavior concerning Level 3 fair values.
Author : Terry E. Dielman
Publisher : South Western Educational Publishing
ISBN 13 :
Total Pages : 600 pages
Book Rating : 4.X/5 (2 download)
Download or read book Applied Regression Analysis for Business and Economics written by Terry E. Dielman and published by South Western Educational Publishing. This book was released on 1996 with total page 600 pages. Available in PDF, EPUB and Kindle. Book excerpt: Disk includes: Data sets for the exercises in the text, formatted in ASCII, MINITAB, SAS, Microsoft Excel, and STATA form and accessible to any statistical software package.
Author : Wally Smieliauskas
Publisher : Routledge
ISBN 13 : 0429854129
Total Pages : 269 pages
Book Rating : 4.4/5 (298 download)
Download or read book Auditing and Society written by Wally Smieliauskas and published by Routledge. This book was released on 2020-07-30 with total page 269 pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditing has become an essential component in market societies and the need for auditing skills has risen in line with globalization. This textbook provides a comprehensive overview of the role of financial statement auditing in contemporary society, including the auditor’s role in evaluating the financial reporting of an auditee—a topic of central concern in the recent comprehensive review of the auditing profession in the Brydon Report (2019). The experienced authors provide insight into auditing research to help readers understand its function, regulation, and role in theory and practice. With focus on private sector financial statement auditing and its regulation, the book includes perspectives on social theory, history, and the importance of professional standards. The thought-provoking final chapter challenges students to consider the effectiveness of auditing in evaluating increasingly risky and complex accounting estimates involving assumptions about future events. A fundamental approach to auditing theory, this textbook will be useful reading for advanced undergraduate and postgraduate students across business and accounting fields.
Author : David Hay
Publisher : Routledge
ISBN 13 : 1136210342
Total Pages : 504 pages
Book Rating : 4.1/5 (362 download)
Download or read book The Routledge Companion to Auditing written by David Hay and published by Routledge. This book was released on 2014-09-15 with total page 504 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 :
Publisher : ScholarlyEditions
ISBN 13 : 1481648543
Total Pages : 71 pages
Book Rating : 4.4/5 (816 download)
Download or read book Issues in Accounting, Administration, and Corporate Governance: 2012 Edition written by and published by ScholarlyEditions. This book was released on 2013-01-10 with total page 71 pages. Available in PDF, EPUB and Kindle. Book excerpt: Issues in Accounting, Administration, and Corporate Governance: 2012 Edition is a ScholarlyBrief™ that delivers timely, authoritative, comprehensive, and specialized information about Business Ethics in a concise format. The editors have built Issues in Accounting, Administration, and Corporate Governance: 2012 Edition on the vast information databases of ScholarlyNews.™ You can expect the information about Business Ethics in this eBook to be deeper than what you can access anywhere else, as well as consistently reliable, authoritative, informed, and relevant. The content of Issues in Accounting, Administration, and Corporate Governance: 2012 Edition has been produced by the world’s leading scientists, engineers, analysts, research institutions, and companies. All of the content is from peer-reviewed sources, and all of it is written, assembled, and edited by the editors at ScholarlyEditions™ and available exclusively from us. You now have a source you can cite with authority, confidence, and credibility. More information is available at http://www.ScholarlyEditions.com/.
Author : Jonas Tritschler
Publisher : Springer Science & Business Media
ISBN 13 : 3658041749
Total Pages : 251 pages
Book Rating : 4.6/5 (58 download)
Download or read book Audit Quality written by Jonas Tritschler and published by Springer Science & Business Media. This book was released on 2013-10-31 with total page 251 pages. Available in PDF, EPUB and Kindle. Book excerpt: Arising from the author’s experience as a practicing CPA, this book is quite different from other research in this field, as it confronts the subject of audit quality from a pragmatic perspective. The first goal of Jonas Tritschler is to develop an audit quality metric on national audit firm level. Financial reporting errors, as detected by the German enforcement institutions during examinations, which subsequently are published in the German Federal Gazette by the involved companies, are the data basis for this measurement. Using the developed audit quality metric, the second goal of this study is to analyze audit quality differences of selected audit firms by comparing their deployed audit input factors such as employee’s competence (ratio of certified professionals to total audit staff), experience of employees (average tenure of employees in years) and client-specific experience (client fluctuation rate). Results indicate a correlation between audit quality according to the developed metric and the operationalized audit input factors mentioned above.
Author : Great Britain. Parliament. House of Lords. Select Committee on Economic Affairs
Publisher : The Stationery Office
ISBN 13 : 9780108473258
Total Pages : 386 pages
Book Rating : 4.4/5 (732 download)
Download or read book Auditors written by Great Britain. Parliament. House of Lords. Select Committee on Economic Affairs and published by The Stationery Office. This book was released on 2011 with total page 386 pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditors : Market concentration and their role, second report of session 2010-11, Vol. 2: Evidence
