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Author : Michele Pizzo
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.2/5 (2 download)
Download or read book Key Audit Matters: Preliminary Empirical Evidence of the New Audit Report written by Michele Pizzo and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Marcelina Boguslawa Wlodarczyk
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (18 download)
Download or read book The New Audit Opinion written by Marcelina Boguslawa Wlodarczyk and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Mara Cameran
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (14 download)
Download or read book Key Audit Matters and Audit Outcomes written by Mara Cameran and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the EU, ISA 701 and EU Regulation 537/2014 introduced the mandatory disclosure of Key Audit Matters (KAMs) for Public Interest Entities starting from the end of 2016. Similar regulatory changes have also taken place in other settings, such as the US. The introduction of KAM mandatory disclosure was the result of a long process that aimed to increase the informative value of auditor's reports. Indeed, traditionally, audit reports have been highly standardized. Recent studies have investigated the effect of such regulatory changes on the financial statements' user (e.g., Porumb et al., 2021) or on managers' decisions (e.g., Bentley et al. 2021). In our study, we use data from all EU countries and examine whether there is any association between the number and the type of KAMs and audit outcomes (i.e., fees, audit report lags, and audit quality). The results from non-financial companies suggest that audit fees and audit report lags are associated with the number of KAMs and also with the type of KAM matters.
Author : Marshall A. Geiger
Publisher : Jai
ISBN 13 : 9781559385619
Total Pages : 258 pages
Book Rating : 4.3/5 (856 download)
Download or read book Setting the Standard for the New Auditor's Report written by Marshall A. Geiger and published by Jai. This book was released on 1993 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study addresses the lack of research on the process by which authoritative auditing standards are established by presenting a longitudinal study of the two-year development of SAS No 58, "Reports on Audited Financial Statements," by the Auditing Standards Board. The study catalogues and examines the perspectives and influences of virtually all parties involved in establishing the standard, including the comment letters, from the Financial Executives Institute, Treadway Commission, and the Securities and Exchange Commission. The result is an extensive identification and rigorous analysis of the issues surrounding audit reports, alternative solutions considered, and the rationale underlying the ultimate decisions. The study also provides an elaboration on the content analysis research methodology used to assess the comment letters and how this assessment was integrated into the overall study. Additionally, the study describes the history behind audit reporting in the United States, and includes an exhaustive summary of the research related to the auditor's report in a well-organized annotated bibliography.
Author : Mahmoud Elmarzouky
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (138 download)
Download or read book Essays on the Key Audit Matters written by Mahmoud Elmarzouky and published by . This book was released on 2021 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Nicola Moscariello
Publisher : Cambridge Scholars Publishing
ISBN 13 : 1036402304
Total Pages : 344 pages
Book Rating : 4.0/5 (364 download)
Download or read book Climate Change and Corporate Reporting in Europe written by Nicola Moscariello and published by Cambridge Scholars Publishing. This book was released on 2024-04-19 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt: Diving into the crucial intersection of climate change and financial reporting, this book sheds light on the evolving landscape of climate-related reporting practices, exploring the regulatory framework, economic consequences, and determinants of disclosure in Europe. With a comprehensive approach, the book delves into the pivotal role of institutions and standard setters, such as the European Financial Reporting Advisory Group (EFRAG), the International Sustainability Standards Board (ISSB), and the Global Sustainability Standards Board (GSSB), in providing guidance and promoting consistency in reporting practices. Academic research forms a significant part of the contributions, but the inclusion of professional insights from various fields enriches the discussion, offering a well-rounded view of the current landscape. This collection not only contributes to the academic discourse on environmental reporting but also offers practical insights for regulators, policymakers, and businesses. It identifies areas for improvement and highlights best practices that can guide organizations in effectively addressing climate-related risks and opportunities.
Author : Marianne Ojo D Delaney PhD
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (13 download)
Download or read book Critical Audit Matters written by Marianne Ojo D Delaney PhD and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: “A critical audit matter is defined as a matter that was communicated or required to be communicated to the audit committee and that: (1) relates to accounts or disclosures that are material to the financial statements and (2) involved especially challenging, subjective, or complex auditor judgment.”In view of subjectivity and judgment based elements involved in the determination of critical audit matters, as well as the move to a principles based framework - critical audit matters determined using such a framework, this presentation aims to highlight why a combination of bright line rules and high level principles should be applied to the more innovative phases involving critical decision making - the application of this combination of rules not only reflecting the level of flexibility offered by such a combination, but also the priority accorded to such management decisions which may also embody tactical and strategic elements.
Author : Kim Ittonen
Publisher : University of Vaasa
ISBN 13 : 9524762560
Total Pages : 211 pages
Book Rating : 4.5/5 (247 download)
Download or read book Audit Reports and Stock Markets written by Kim Ittonen and published by University of Vaasa. This book was released on 2009 with total page 211 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tiivistelmä: Tilintarkastuskertomukset ja osakemarkkinat.
Author : Marco Mastrodascio
Publisher : Routledge
ISBN 13 : 1000530094
Total Pages : 82 pages
Book Rating : 4.0/5 (5 download)
Download or read book Corporate Governance Models written by Marco Mastrodascio and published by Routledge. This book was released on 2021-12-02 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: The activities carried out in a business organization stem from the contribution of subjects who cooperate in the expectation of obtaining adequate rewards. The ability of organisations to reach a specific level of performance is influenced by the ownership structure, while the management is directed and controlled through a set of rules and incentives. This set regulates the distribution of rights and responsibilities among the board, company management and stakeholders, and it defines the corporate governance model adopted by the organization. The collapse of global organisations across the world have undoubtedly revealed the inherent flaws in the contemporary corporate governance practices. As a result of these international scandals, a great deal of multidisciplinary research has been growing restlessly to define the specificities of each corporate governance model, however, lacking a specific investigation into the presumed existence of the most suitable one. By favouring the synthesis and the inductive procedure, this book analyses the potential existence of the most appropriate corporate governance model based on comparative international analysis of cultural, social and economic factors influencing the organization’s choice regarding the corporate governance model to be adopted. This volume will be of interest to researchers, academics, professionals and students in the fields of corporate governance, international business and law.
Author : Linette Marie Rousseau
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (134 download)
Download or read book Why it Matters written by Linette Marie Rousseau and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Regulators adopted expanded audit reporting standards in response to investors' calls for greater transparency about the most important matters the auditor discussed with those charged with governance. However, researchers and regulators know very little about whether and how governance actors influence expanded audit reporting quality. This study investigates how the audit committee's (AC's) cognitive diversity, demographic diversity, and power affect key audit matter (KAM) quality. KAM quality refers to the transparency of the KAM report (number, length, readability, and tonal bias), and the tailoring of KAMs to specific engagement-years (textual and topical deviations from prior year KAMs and those of industry-year peers). I find that AC cognitive diversity in expertise, knowledge, and abilities is positively associated with KAM transparency but negatively associated with KAM tailoring. I find limited evidence of associations between demographic diversity and KAM quality, providing evidence that professional rather than personal backgrounds shape the AC's KAM oversight approach. I find that AC power is negatively associated with KAM quality, consistent with distraction and complacency effects among busier board members with long tenures. In cross-sectional tests of financially distressed firms and firms with weaker information environments, I find evidence consistent with AC members leveraging their expertise to benefit more vulnerable investors while also catering to their liability and reputational incentives. This study informs researchers, regulators, and practitioners about ongoing efforts to improve transparency at the intersection of audit assurance and corporate governance.
Author : American Institute of Certified Public Accountants. Banking Committee
Publisher :
ISBN 13 :
Total Pages : 220 pages
Book Rating : 4.:/5 (319 download)
Download or read book Audits of Banks written by American Institute of Certified Public Accountants. Banking Committee and published by . This book was released on 1984 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : National Research Council
Publisher : National Academies Press
ISBN 13 : 0309142393
Total Pages : 348 pages
Book Rating : 4.3/5 (91 download)
Download or read book Strengthening Forensic Science in the United States written by National Research Council and published by National Academies Press. This book was released on 2009-07-29 with total page 348 pages. Available in PDF, EPUB and Kindle. Book excerpt: Scores of talented and dedicated people serve the forensic science community, performing vitally important work. However, they are often constrained by lack of adequate resources, sound policies, and national support. It is clear that change and advancements, both systematic and scientific, are needed in a number of forensic science disciplines to ensure the reliability of work, establish enforceable standards, and promote best practices with consistent application. Strengthening Forensic Science in the United States: A Path Forward provides a detailed plan for addressing these needs and suggests the creation of a new government entity, the National Institute of Forensic Science, to establish and enforce standards within the forensic science community. The benefits of improving and regulating the forensic science disciplines are clear: assisting law enforcement officials, enhancing homeland security, and reducing the risk of wrongful conviction and exoneration. Strengthening Forensic Science in the United States gives a full account of what is needed to advance the forensic science disciplines, including upgrading of systems and organizational structures, better training, widespread adoption of uniform and enforceable best practices, and mandatory certification and accreditation programs. While this book provides an essential call-to-action for congress and policy makers, it also serves as a vital tool for law enforcement agencies, criminal prosecutors and attorneys, and forensic science educators.
Author : Joseph P. H. Fan
Publisher : University of Chicago Press
ISBN 13 : 0226237249
Total Pages : 401 pages
Book Rating : 4.2/5 (262 download)
Download or read book Capitalizing China written by Joseph P. H. Fan and published by University of Chicago Press. This book was released on 2013 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: La 4e de couverture indique : "Despite a vast accumulation of private capital, China is not embracing capitalism. Deceptively familiar capitalist features disguise the profoundly unfamiliar foundations of "market socialism with Chinese characteristics." The Chinese Communist Party (CCP), by controlling the career advancement of all senior personnel in all regulatory agencies, all state-owned enterprises (SOEs), and virtually all major financial institutions state-owned enterprises (SOEs), and senior Party positions in all but the smallest non-SOE enterprises, retains sole possession of Lenin's Commanding Heights. The chapters in this volume examine China's high savings rate, banking system, financial markets, financial regulations, corporate governance, and public finances; and consider policy alternatives the CCP might consider if its goal is China's elevation into the ranks of high income countries."
Author : David Hay
Publisher : Routledge
ISBN 13 : 1136210350
Total Pages : 387 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 387 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 : Michael Sherer
Publisher :
ISBN 13 : 9780273016199
Total Pages : 200 pages
Book Rating : 4.0/5 (161 download)
Download or read book Auditing and Accountability written by Michael Sherer and published by . This book was released on 1983-01-01 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Anol Bhattacherjee
Publisher : CreateSpace
ISBN 13 : 9781475146127
Total Pages : 156 pages
Book Rating : 4.1/5 (461 download)
Download or read book Social Science Research written by Anol Bhattacherjee and published by CreateSpace. This book was released on 2012-04-01 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is designed to introduce doctoral and graduate students to the process of conducting scientific research in the social sciences, business, education, public health, and related disciplines. It is a one-stop, comprehensive, and compact source for foundational concepts in behavioral research, and can serve as a stand-alone text or as a supplement to research readings in any doctoral seminar or research methods class. This book is currently used as a research text at universities on six continents and will shortly be available in nine different languages.
Author : National Academies of Sciences, Engineering, and Medicine
Publisher : National Academies Press
ISBN 13 : 030947647X
Total Pages : 181 pages
Book Rating : 4.3/5 (94 download)
Download or read book Securing the Vote written by National Academies of Sciences, Engineering, and Medicine and published by National Academies Press. This book was released on 2018-09-30 with total page 181 pages. Available in PDF, EPUB and Kindle. Book excerpt: During the 2016 presidential election, America's election infrastructure was targeted by actors sponsored by the Russian government. Securing the Vote: Protecting American Democracy examines the challenges arising out of the 2016 federal election, assesses current technology and standards for voting, and recommends steps that the federal government, state and local governments, election administrators, and vendors of voting technology should take to improve the security of election infrastructure. In doing so, the report provides a vision of voting that is more secure, accessible, reliable, and verifiable.
