Partner Industry Specialization And Audit Pricing In The United Kingdom

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Sustainable Finance, Digitalization and the Role of Technology

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Author : Bahaaeddin Alareeni
Publisher : Springer Nature
ISBN 13 : 303108084X
Total Pages : 1021 pages
Book Rating : 4.0/5 (31 download)

Book Synopsis Sustainable Finance, Digitalization and the Role of Technology by : Bahaaeddin Alareeni

Download or read book Sustainable Finance, Digitalization and the Role of Technology written by Bahaaeddin Alareeni and published by Springer Nature. This book was released on 2022-07-13 with total page 1021 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book constitutes the refereed proceedings of the International Conference on Business and Technology (ICBT2021) organized by EuroMid Academy of Business & Technology (EMABT), held in Istanbul, between 06–07 November 2021. In response to the call for papers for ICBT2021, 485 papers were submitted for presentation and ‎inclusion in the proceedings of the conference. After a careful blind refereeing process, 292 papers ‎were selected for inclusion in the conference proceedings from forty countries. Each of these ‎chapters was evaluated through an editorial board, and each chapter was passed through a double-blind peer-review process.‎ The book highlights a range of topics in the fields of technology, ‎entrepreneurship, business administration, ‎accounting, and economics that can contribute to business ‎development in countries, such as ‎learning machines, artificial intelligence, big data, ‎deep ‎‎learning, game-based learning, management ‎information system, ‎accounting information ‎system, knowledge management, entrepreneurship, and ‎social enterprise, corporate social responsibility and sustainability, business policy and strategic ‎management, international management and organizations, organizational behavior and HRM, ‎operations management and logistics research, controversial issues in management and organizations, ‎turnaround, corporate entrepreneurship, innovation, legal issues, business ethics, and firm ‎governance, managerial accounting and firm financial affairs, non-traditional research, and creative ‎methodologies. These proceedings are reflecting quality research contributing theoretical and practical implications, for those who are wise to apply the technology within any business sector. It is our hope that the contribution of this book proceedings will be of the academic level which even decision-makers in the various economic and executive-level will get to appreciate.

Auditing Teams

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Author : Mara Cameran
Publisher : Routledge
ISBN 13 : 1134825609
Total Pages : 166 pages
Book Rating : 4.1/5 (348 download)

Book Synopsis Auditing Teams by : Mara Cameran

Download or read book Auditing Teams written by Mara Cameran and published by Routledge. This book was released on 2017-03-31 with total page 166 pages. Available in PDF, EPUB and Kindle. Book excerpt: The recent audit failures which have rocked financial markets worldwide have accentuated the need for a better understanding of the link between risk, control and audit quality; as well as emphasising the need to open the "black box" of the ways auditing firms actually function. Reflecting these imperatives, Auditing Teams unravels the organizational and management issues in audit firms that are key to achieving effectiveness in service provision. Specifically, this key research reflects upon the relevance and dynamics of auditing teams and their impact on auditing quality, and specifically responding to the recent claim from regulators which highlights auditing team characteristics as the source of wide variations in quality. By leveraging different perspectives – auditing, management accounting, organization and psychology – to investigate auditing teams and basing on evidence collected from the professional world, this book will provide a unique insight into the role of auditing teams on audit quality. It will be of great interest to scholars and advanced students in auditing, as well as to practitioners and regulators in the field.

Auditing and Society

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Author : Wally Smieliauskas
Publisher : Routledge
ISBN 13 : 0429854129
Total Pages : 269 pages
Book Rating : 4.4/5 (298 download)

Book Synopsis Auditing and Society by : Wally Smieliauskas

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.

The Routledge Companion to Auditing

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Author : David Hay
Publisher : Routledge
ISBN 13 : 1136210350
Total Pages : 387 pages
Book Rating : 4.1/5 (362 download)

Book Synopsis The Routledge Companion to Auditing by : David Hay

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.

A Review of the Coordinated Examination Program--Internal Revenue Service Methods for the Audit of Large Corporations, Financial Institutions, and Utility Companies

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Author : United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight
Publisher :
ISBN 13 :
Total Pages : 68 pages
Book Rating : 4.:/5 (327 download)

Book Synopsis A Review of the Coordinated Examination Program--Internal Revenue Service Methods for the Audit of Large Corporations, Financial Institutions, and Utility Companies by : United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight

Download or read book A Review of the Coordinated Examination Program--Internal Revenue Service Methods for the Audit of Large Corporations, Financial Institutions, and Utility Companies written by United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight and published by . This book was released on 1978 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Research in Accounting in Emerging Economies

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Author : Shahzad Uddin
Publisher : Emerald Group Publishing
ISBN 13 : 0857244515
Total Pages : 310 pages
Book Rating : 4.8/5 (572 download)

Book Synopsis Research in Accounting in Emerging Economies by : Shahzad Uddin

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.

SEC Docket

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Author : United States. Securities and Exchange Commission
Publisher :
ISBN 13 :
Total Pages : 1042 pages
Book Rating : 4.3/5 (243 download)

Book Synopsis SEC Docket by : United States. Securities and Exchange Commission

Download or read book SEC Docket written by United States. Securities and Exchange Commission and published by . This book was released on 2000 with total page 1042 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Tax Management Transfer Pricing Report

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Author :
Publisher :
ISBN 13 :
Total Pages : 1188 pages
Book Rating : 4.F/5 ( download)

Book Synopsis Tax Management Transfer Pricing Report by :

Download or read book Tax Management Transfer Pricing Report written by and published by . This book was released on 1999 with total page 1188 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Regulation and the Accounting Profession

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Author : John W. Buckley
Publisher : Belmont, Calif. : Lifetime Learning Publications
ISBN 13 :
Total Pages : 266 pages
Book Rating : 4.:/5 (44 download)

Book Synopsis Regulation and the Accounting Profession by : John W. Buckley

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:

Audit Committee Formation in the Aftermath of 2007-2009 Global Financial Crisis, Volume II

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Author : Zabihollah Rezaee
Publisher : Business Expert Press
ISBN 13 : 1631571559
Total Pages : 190 pages
Book Rating : 4.6/5 (315 download)

Book Synopsis Audit Committee Formation in the Aftermath of 2007-2009 Global Financial Crisis, Volume II by : Zabihollah Rezaee

Download or read book Audit Committee Formation in the Aftermath of 2007-2009 Global Financial Crisis, Volume II written by Zabihollah Rezaee and published by Business Expert Press. This book was released on 2016-07-08 with total page 190 pages. Available in PDF, EPUB and Kindle. Book excerpt: The audit committee has gained considerable attention in the aftermath of 2007-2009 global financial crisis. The audit committee’s role has evolved from a voluntary liaison between management and external auditors to the standing committee of the board of directors in overseeing all aspects of corporate governance, financial reporting, internal controls, risk assessment, and audit activities. This book addresses the determinants of audit committee oversight effectiveness, including their composition, independence, authority, resources, diligence, and activities. The book is organized into three separate volumes and each volume can be utilized separately or in an integrated form. The first volume consists of five chapters, which examine the relevance and fundamentals of the audit committees as well as the determinants of audit committee effectiveness. The second volume consists of nine chapters on financial, auditing, internal control, risk management, ethics and compliance, antifraud, and other oversight functions of the audit committee. The third volume consists of five chapters on the emerging issues of audit committees pertaining to evaluation, education, reporting, and accountability as well as audit committees of private companies, governmental entities and not-for-profit organizations.

Business Sustainability, Corporate Governance, and Organizational Ethics

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Author : Zabihollah Rezaee
Publisher : John Wiley & Sons
ISBN 13 : 1119601479
Total Pages : 987 pages
Book Rating : 4.1/5 (196 download)

Book Synopsis Business Sustainability, Corporate Governance, and Organizational Ethics by : Zabihollah Rezaee

Download or read book Business Sustainability, Corporate Governance, and Organizational Ethics written by Zabihollah Rezaee and published by John Wiley & Sons. This book was released on 2019-11-06 with total page 987 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive framework for understanding the most important issues in global business This is the e-book version of Business Sustainability, Corporate Governance, and Organizational Ethics. In today's business environment, multinational corporations are under pressure from investors, lawmakers, and regulators to improve their corporate governance, business sustainability, and corporate culture. Business sustainability, corporate governance, and organizational ethics are taking center stage in the global business environment. This long-awaited text covers each of these three important areas in detail, guiding readers to a robust understanding with features including chapter summaries, essential terms, discussion questions, and cases for each topic covered.

A Contract to Perform a Survey of the Accounting and Financial Management Practices of the District of Columbia Government

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Author : United States. Congress. Senate. Committee on the District of Columbia
Publisher :
ISBN 13 :
Total Pages : 272 pages
Book Rating : 4.:/5 ( download)

Book Synopsis A Contract to Perform a Survey of the Accounting and Financial Management Practices of the District of Columbia Government by : United States. Congress. Senate. Committee on the District of Columbia

Download or read book A Contract to Perform a Survey of the Accounting and Financial Management Practices of the District of Columbia Government written by United States. Congress. Senate. Committee on the District of Columbia and published by . This book was released on 1976 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contains the contract agreement, the Committee request for a proposal, and the Arthur Anderson & Company's response and exhibits.

Annual Report - Commissioner of Internal Revenue

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Author : United States. Internal Revenue Service
Publisher :
ISBN 13 :
Total Pages : 708 pages
Book Rating : 4.:/5 (31 download)

Book Synopsis Annual Report - Commissioner of Internal Revenue by : United States. Internal Revenue Service

Download or read book Annual Report - Commissioner of Internal Revenue written by United States. Internal Revenue Service and published by . This book was released on 1980 with total page 708 pages. Available in PDF, EPUB and Kindle. Book excerpt: Chiefly tables.

Auditor Going Concern Reporting

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Author : Marshall A. Geiger
Publisher : Routledge
ISBN 13 : 1000392031
Total Pages : 160 pages
Book Rating : 4.0/5 (3 download)

Book Synopsis Auditor Going Concern Reporting by : Marshall A. Geiger

Download or read book Auditor Going Concern Reporting written by Marshall A. Geiger and published by Routledge. This book was released on 2021-06-09 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Accounting and Debt Markets

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Author : Mark Clatworthy
Publisher : Taylor & Francis
ISBN 13 : 1000344606
Total Pages : 150 pages
Book Rating : 4.0/5 (3 download)

Book Synopsis Accounting and Debt Markets by : Mark Clatworthy

Download or read book Accounting and Debt Markets written by Mark Clatworthy and published by Taylor & Francis. This book was released on 2021-05-13 with total page 150 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting and Debt Markets: Four Pieces on the Role of Accounting Information in Debt Markets provides novel and up-to-date evidence on the role of accounting information in debt markets Companies and organisations worldwide rely heavily on debt markets for short, medium and long-term financing, and debt markets and financial intermediaries have significant effects on the real economy. Accounting information has various functions in debt markets, including inter alia, informing pricing decisions and credit ratings, determining the allocation of creditor control rights and establishing bank capital adequacy requirements. The chapters in this book provide illustrative discussion, analysis and evidence on the importance of accounting information in credit markets. The first of the four pieces reflects on how a conservative financial reporting system helps firms obtain debt funds and with better conditions, and why this is the case. The second examines the effects of accounting disclosure on credit ratings of private companies and shows that accounting information is useful for credit rating agencies. The two final pieces reflect on how banks should account for credit losses, and on how regulators are tackling this issue. The chapters in this book were originally published as a special issue of Accounting and Business Research.

Product Differentiation in Auditing

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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)

Book Synopsis Product Differentiation in Auditing by : Dan A. Simunic

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.

Annual Report

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Author : United States. Internal Revenue Service
Publisher :
ISBN 13 :
Total Pages : 92 pages
Book Rating : 4.3/5 (243 download)

Book Synopsis Annual Report by : United States. Internal Revenue Service

Download or read book Annual Report written by United States. Internal Revenue Service and published by . This book was released on 1985 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt: