Rethinking the Structure of Accounting and Auditing

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Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (129 download)

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Book Synopsis Rethinking the Structure of Accounting and Auditing by : Shyam Sunder

Download or read book Rethinking the Structure of Accounting and Auditing written by Shyam Sunder and published by . This book was released on 2003 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Failures in corporate governance of many major US corporations in 2002 suggest that it may be useful to fundamentally rethink the structure of institutions of accounting, auditing, corporate governance and executive compensation. Replacement of the system of authoritative standards by a competitive, common law approach to accounting principles and rules may help shift the focus of financial reporting from form to substance. Following some key Supreme Court rulings, the quality of auditing declined under the governmental push to increase competition in that industry beginning with the late seventies, pushing audit firms to peddle consulting services to their clients for economic survival. Restoring the high quality of audit may require radical reorganization of the audit function, such as bundling it with insurance. The protection of minority interest by the board of directors and the control of runaway executive compensation are two other problems whose solution may require structural, not just procedural, changes.

Rethinking the Rules of Financial Accounting

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Publisher : McGraw Hill Professional
ISBN 13 : 9780071423878
Total Pages : 248 pages
Book Rating : 4.4/5 (238 download)

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Book Synopsis Rethinking the Rules of Financial Accounting by : Robert Newton Anthony

Download or read book Rethinking the Rules of Financial Accounting written by Robert Newton Anthony and published by McGraw Hill Professional. This book was released on 2004 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt: Publisher Description (unedited publisher data) Counter Why yesterday's accounting model doesn't work anymore, and how it can be fixed As Congress and the nation debate the state of accounting today, Rethinking the Rules of Financial Accounting examines the governing set of laws and proposes needed upgrades and improvements. Prolific writer Robert Anthony examines and discusses how and why specific rules of accounting contain inconsistencies, resulting in conflicting reports, and ways to correct the defects for reliable financial information. Robert Anthony continues to help generations of students and professionals learn and apply the rules of accounting. Now he turns his sights to practitioners as he discusses: How today's rules and standards were first developed Ways to improve each of the four key financial statements Implementation of changes in the rules for governing the financial reporting model.

Ethics and Auditing

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Publisher : ANU E Press
ISBN 13 : 1920942262
Total Pages : 368 pages
Book Rating : 4.9/5 (29 download)

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Book Synopsis Ethics and Auditing by : Tom Campbell

Download or read book Ethics and Auditing written by Tom Campbell and published by ANU E Press. This book was released on 2005-06-01 with total page 368 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Social Audit Regulation

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Publisher : Springer
ISBN 13 : 3319158384
Total Pages : 342 pages
Book Rating : 4.3/5 (191 download)

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Book Synopsis Social Audit Regulation by : Mia Mahmudur Rahim

Download or read book Social Audit Regulation written by Mia Mahmudur Rahim and published by Springer. This book was released on 2015-05-11 with total page 342 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book takes the concept of social audit and lifts it beyond the role of functioning largely as a management tool. The book proposes a system in which social audit is regulated so as to provide a mechanism for effectively promoting corporate accountability in society. Taking this as its theme, this book provides both a conceptual explanation of the developmental perspectives of social audit regulation and empirical evidence of the impact of social audit practice from different parts of the world. It is the first book to explore the issues and challenges related to the development of effective social audit regulation.

The Hastings Law Journal

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Publisher :
ISBN 13 :
Total Pages : 594 pages
Book Rating : 4.3/5 (121 download)

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Book Synopsis The Hastings Law Journal by :

Download or read book The Hastings Law Journal written by and published by . This book was released on 2004 with total page 594 pages. Available in PDF, EPUB and Kindle. Book excerpt:

After Enron

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Publisher : Bloomsbury Publishing
ISBN 13 : 184731290X
Total Pages : 728 pages
Book Rating : 4.8/5 (473 download)

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Book Synopsis After Enron by : John Armour

Download or read book After Enron written by John Armour and published by Bloomsbury Publishing. This book was released on 2006-11-14 with total page 728 pages. Available in PDF, EPUB and Kindle. Book excerpt: At the end of the twentieth century it was thought by many that the Anglo-American system of corporate governance was performing effectively and some observers claimed to see an international trend towards convergence around this model. There can be no denying that the recent corporate governance crisis in the US has caused many to question their faith in this view. This collection of essays provides a comprehensive attempt to answer the following questions: firstly, what went wrong - when and why do markets misprice the value of firms, and what was wrong with the incentives set by Enron? Secondly, what has been done in response, and how well will it work - including essays on the Sarbanes-Oxley Act in the US, UK company law reform and European company law and auditor liability reform, along with a consideration of corporate governance reforms in historical perspective. Three approaches emerge. The first two share the premise that the system is fundamentally sound, but part ways over whether a regulatory response is required. The third view, in contrast, argues that the various scandals demonstrate fundamental weaknesses in the Anglo-American system itself, which cannot hope to be repaired by the sort of reforms that have taken place. "This collection of papers by leading US and European corporate law scholars provides fresh and rigorous analyses of the recent corporate governance scandals and the strategies devised by regulators to guard against future governance failures." Randall Thomas, John Beasley Professor of Law and Business, Vanderbilt University School of Law, Vanderbilt University.

Accounting and Auditing Regulatory Structure

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Publisher :
ISBN 13 :
Total Pages : 43 pages
Book Rating : 4.:/5 (19 download)

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Book Synopsis Accounting and Auditing Regulatory Structure by : Raj Gnanarajah

Download or read book Accounting and Auditing Regulatory Structure written by Raj Gnanarajah and published by . This book was released on 2017 with total page 43 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Rethinking Public Accounting

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Publisher : Oxford University Press
ISBN 13 : 0199088004
Total Pages : 339 pages
Book Rating : 4.1/5 (99 download)

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Book Synopsis Rethinking Public Accounting by : S.K. Das

Download or read book Rethinking Public Accounting written by S.K. Das and published by Oxford University Press. This book was released on 2008-06-25 with total page 339 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume argues for reforms in India's public spending and accounting systems. According to the author, it will help set performance standards and provide reliable information to monitor government expenditure. Critically analysing the cash accounting system, he shows that it is inadequate to respond to the requirements of public accounting. Comparative in nature, the book explores the lessons learnt from cutting-edge accounting practices in the UK, New Zealand, Australia, and Sweden, and draws out and prescribes methods for India.

Rethinking Financial Reporting

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Publisher : Foundations and Trends (R) in Accounting
ISBN 13 : 9781680831443
Total Pages : 122 pages
Book Rating : 4.8/5 (314 download)

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Book Synopsis Rethinking Financial Reporting by : Shyam Sunder

Download or read book Rethinking Financial Reporting written by Shyam Sunder and published by Foundations and Trends (R) in Accounting. This book was released on 2016-09-28 with total page 122 pages. Available in PDF, EPUB and Kindle. Book excerpt: There are three broad approaches to defining better financial reporting based on attributes, goals, and practice. Better Financial Reporting argues for such a syncretic attitude to financial reporting regime.

Count Down

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Publisher : Emerald Group Publishing
ISBN 13 : 1787430111
Total Pages : 352 pages
Book Rating : 4.7/5 (874 download)

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Book Synopsis Count Down by : Jim Peterson

Download or read book Count Down written by Jim Peterson and published by Emerald Group Publishing. This book was released on 2017-07-03 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt: Enron killed Arthur Andersen in 2002, leaving only Deloitte, EY, KPMG and PwC. Now the Big Four, with a total revenue of $127 billion, face major threats that need immediate attention. Count Down looks at today’s model and proposes a new Big Audit, fit to serve the capital markets of the 21st century.

The Future of Auditing

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Publisher : Routledge
ISBN 13 : 1351105469
Total Pages : 80 pages
Book Rating : 4.3/5 (511 download)

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Book Synopsis The Future of Auditing by : David Hay

Download or read book The Future of Auditing written by David Hay and published by Routledge. This book was released on 2019-06-20 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Future of Auditing provides a concise overview of the function of auditing and the future challenges it faces, underpinned with suggestions for future research. It evaluates the key challenges facing the profession, such as quality, competition, and governance, as well as highlighting the under-explored areas of ethics, fraud, and judgement. The emphasis throughout is on the value of audit, and the importance of auditing research. Providing an original assessment of global versus national auditing, evidence-based auditing standards, and the structure of professional firms, David Hay critically examines the value of auditing from different standpoints. He critically reviews current assumptions about the value of audits of financial statements, and explores research opportunities and priorities to improve understanding of the value of auditing and its future role and function. This authoritative but accessible guide to the future of auditing and the challenges it faces will be useful not only to auditing researchers, but also to policy makers, standard setters, financial journalists, and auditing professionals seeking an accessible overview of current and future issues in auditing.

Principles of Auditing

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Publisher : McGraw-Hill/Irwin
ISBN 13 : 9780256133707
Total Pages : 760 pages
Book Rating : 4.1/5 (337 download)

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Book Synopsis Principles of Auditing by : Ray Whittington

Download or read book Principles of Auditing written by Ray Whittington and published by McGraw-Hill/Irwin. This book was released on 1995 with total page 760 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Principles of Auditing

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Publisher : McGraw-Hill/Irwin
ISBN 13 : 9780256133714
Total Pages : 220 pages
Book Rating : 4.1/5 (337 download)

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Book Synopsis Principles of Auditing by : Whittington

Download or read book Principles of Auditing written by Whittington and published by McGraw-Hill/Irwin. This book was released on 1997-06 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Rethinking Management and Economics in the New 20’s

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Publisher : Springer Nature
ISBN 13 : 9811984859
Total Pages : 499 pages
Book Rating : 4.8/5 (119 download)

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Book Synopsis Rethinking Management and Economics in the New 20’s by : Eleonora Santos

Download or read book Rethinking Management and Economics in the New 20’s written by Eleonora Santos and published by Springer Nature. This book was released on 2023-04-13 with total page 499 pages. Available in PDF, EPUB and Kindle. Book excerpt: This proceedings book showcases papers presented at the 2022 Rethinking Management and Economics in the (New) 20s conference in Leiria, Portugal. Rethinking Management and Economics in the (New) 20’s is focused on the investigation of key challenges and perspectives of Management and Economics. The chapters in this book explore new avenues of research and cover theoretical, empirical, and experimental studies related to different themes in the global context of Management and Economics. This book contributes towards deepening our understanding of what the new problems associated with achieving the goals of management and Economics in the 2020s and present possible solutions to the problems. This book is ideal for economists, businesses, managers, accountants, practitioners, stakeholders, researchers, academicians, and students who are interested in the current issues and advancements in corporate governance and earnings management.

Principles of Auditing

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Author :
Publisher : Irwin Professional Publishing
ISBN 13 : 9780256084085
Total Pages : 856 pages
Book Rating : 4.0/5 (84 download)

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Book Synopsis Principles of Auditing by : Ray Whittington

Download or read book Principles of Auditing written by Ray Whittington and published by Irwin Professional Publishing. This book was released on 1992 with total page 856 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Researching Sustainable Systems

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Publisher :
ISBN 13 :
Total Pages : 666 pages
Book Rating : 4.E/5 ( download)

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Book Synopsis Researching Sustainable Systems by : International Society of Organic Agricultural Research. Scientific Conference

Download or read book Researching Sustainable Systems written by International Society of Organic Agricultural Research. Scientific Conference and published by . This book was released on 2005 with total page 666 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Auditing Emissions Offsets

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Publisher :
ISBN 13 :
Total Pages : 148 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Auditing Emissions Offsets by : Tyson W. Dyck

Download or read book Auditing Emissions Offsets written by Tyson W. Dyck and published by . This book was released on 2010 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt: