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The Relation Between Corporate Governance Strength And Fraudulent Financial Reporting
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Book Synopsis The Relation Between Corporate Governance Strength and Fraudulent Financial Reporting by : Deborah S. Archambeault
Download or read book The Relation Between Corporate Governance Strength and Fraudulent Financial Reporting written by Deborah S. Archambeault and published by . This book was released on 2000 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Relationship Between Various Corporate Governance Aspects and Financial Reporting Fraud by : Roger Asmar
Download or read book Relationship Between Various Corporate Governance Aspects and Financial Reporting Fraud written by Roger Asmar and published by . This book was released on 2010 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study examines if a relationship exists between various corporate governance aspects and fraudulent financial reporting. The increasing number of corporations that faced fraudulent financial reporting in the past years led to implement new rules and regulations in the corporate governance aspects to prevent such acts. It was discovered that high management officers were the main persons involved in the occurrence of fraudulent financial reporting. The causes were related to deficiencies in the supervision bodies of the company who were engaged in monitoring the management's actions. Many past researches were used to provide an understanding of the corporate governance aspects integrated in this study and offer support to 14 hypothesizes posed. Corporate governance aspects were divided into four groups being the audit committee functionality, board of directors' composition, ownership structure and external auditor functions. This research used the matched pair design to identify if there are significant differences in the corporate governance aspects between fraud and non-fraud companies. A sample of twenty fraud companies was selected relying on the fraud cases identified by the U.S. law courtrooms, along with a sample of twenty non-fraud companies matched with the fraud cases on the basis of their assets size. The Results of statistical paired tests and logistic regression equation find that a significant relation exists between many corporate governance aspects and fraudulent financial reporting. In particularly, this study finds the existence of a negative relationship between audit committee members" financial literacy, nominating committee size, and external auditor tenure length and fraudulent financial reporting. Whereas, The CEO/Chairman duality and the percentage of beneficial ownership are positively related to fraudulent financial reporting.
Book Synopsis Corporate Governance and the U.S. Firm by : El Mahdy, Ph.D. (CFE, Dina)
Download or read book Corporate Governance and the U.S. Firm written by El Mahdy, Ph.D. (CFE, Dina) and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: In the past, corporate governance was an important control mechanism for maintaining the accountability of management and directors of an organization. However, the value of strong corporate governance has assumed a critical role in organizations since recent highly publicized business failures of a number of large companies. Claims about the unreliability of reported earnings continue, as evidenced by an increase in the frequency of earnings restatements, earnings management, and fraud. Thus, corporate governance systems continue to be of utmost importance based on the impact of financial reporting (e.g., firm value, earnings and audit quality, firm performance) on capital markets. This book provides a comprehensive review, discussion, and analysis of over 150 research works on the usefulness of corporate governance codes to US firms based on theory underlying corporate governance, anecdotal evidence, and practices. The book first introduces the multi-faceted aspects of corporate governance, reviews corporate governance codes and their unplanned consequences on US firms, and then classifies the extant literature on corporate governance over the last two decades, from 1990 to 2010. The book further discusses the association between corporate governance and organizational outcomes such as firm value, performance, and financial reporting quality to draw conclusions regarding the overall effectiveness of corporate governance codes to US firms. Based on this classification, the book offers directions for future research regarding corporate governance mechanisms to maximize their benefit to US firms.
Book Synopsis Corporate Governance: Financial Times Briefing by : Brian Finch
Download or read book Corporate Governance: Financial Times Briefing written by Brian Finch and published by Pearson UK. This book was released on 2012-10-12 with total page 215 pages. Available in PDF, EPUB and Kindle. Book excerpt: Good corporate governance practices are a crucial part of any successful business. Financial Times Briefing: Corporate Governance is a practical and accessible guide to everything you need to know about corporate governance: the key legal and regulatory points, current developments, discussion of the significant factors and an exploration of the link between corporate governance and business effectiveness.Whether you’re a non-executive director, CEO, shareholder or auditor, the unique structure of this book will ensure that you get the targeted advice you need.
Book Synopsis Corporate Governance and Accountability by : Jill Solomon
Download or read book Corporate Governance and Accountability written by Jill Solomon and published by John Wiley & Sons. This book was released on 2004-03 with total page 324 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recent examples of massive corporate failures, such as Enron, have highlighted the need to reform corporate governance at an international level. The importance of effective corporate governance for corporate success, as well as for social welfare, cannot be overstated. Corporate Governance and Accountability has been written to provide readers with an up-to-date summary of both theory and practice in the area. Features: Provides a full discussion of corporate governance issues taking the broadest view of the corporate governance agenda. Draws on the extensive and original research carried out by the authors and demonstrates the close relationship between academic research and professional practice. Contains numerous contemporary illustrations and case studies, including a chapter dedicated to the collapse of Enron. Focuses on the relevance of corporate governance reform throughout the world. Highlights the importance of corporate social responsibility to companies and institutional investors from a corporate governance perspective. Includes an appendix containing the Combined Code on Corporate Governance issued by the Financial Reporting Council in July 2003. Corporate Governance and Accountability has been written as a core textbook for students taking undergraduate and MBA courses in corporate governance and corporate social responsibility. A website containing answers to end of chapter questions for lecturers can be found at www.wileyeurope.com/go/solomon
Book Synopsis Corporate Governance and Financial Reporting by : Niamh Brennan
Download or read book Corporate Governance and Financial Reporting written by Niamh Brennan and published by SAGE Publications Limited. This book was released on 2008-03-03 with total page 456 pages. Available in PDF, EPUB and Kindle. Book excerpt: This major work, compiled by one of the leading academics in Europe in the area of Corporate Governance, brings together key readings in the field, focusing on those corporate governance mechanisms influencing financial reporting and accountability.
Book Synopsis Corporate Governance and Firm Performance by : Mark Hirschey
Download or read book Corporate Governance and Firm Performance written by Mark Hirschey and published by Emerald Group Publishing. This book was released on 2009-04-16 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt: Focuses on corporate governance, broadly defined as the system of controls that helps corporations and other organizations effectively manage, administer, and direct economic resources. This book focuses on: the impact of deregulation and corporate structure on productive efficiency; and the effectiveness of the fraud triangle and SAS.
Book Synopsis Corporate Governance by : Vasant Raval
Download or read book Corporate Governance written by Vasant Raval and published by CRC Press. This book was released on 2020-03-27 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book facilitates a systematic comprehension of internal workings of corporate governance in practice. Facets of this multidisciplinary, constantly evolving field are discussed and interrelationships among them are explained to provide insights on how certain precepts come into play for various roles in governance. This book pragmatically explains and illustrates with a view to integrate. To keep the scope achievable, the emphasis is placed on the U.S.-based companies; where possible, differences in governance around the world are identified. Three rich sources of knowledge help shape the message of this book: existing paradigms, personal experience in governance, and research on issues and challenges of governance. Features: Permits a holistic view of the complex corporate governance landscape. Discusses and generously illustrates the practice of corporate governance. Aids understanding of issues and challenges of corporate governance. Identifies ways to advance the value of one’s role in corporate governance. Teaches how to avoid crucial mistakes that compromise the value of one’s contribution in the governance process. If you are a professional accountant, securities lawyer, economist, financial analyst, auditor, executive, entrepreneur, or an investor, you will find the book helpful in understanding the entire landscape of governance fairly quickly. Those already involved in the governance arena may find the book refreshing, and may use it to coach others. This book can serve as a reference book in any offering of a course at any academic level.
Book Synopsis Cases in Corporate Governance by : Robert Wearing
Download or read book Cases in Corporate Governance written by Robert Wearing and published by SAGE Publications Limited. This book was released on 2005-05-24 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt: With in-depth analysis of nine different cases, several of which have influenced the codes and regulations of corporate behaviour in the UK and America, this book explores the relationship between governance practice and theory.
Book Synopsis Corporate Governance by : Kshama V. Kaushik
Download or read book Corporate Governance written by Kshama V. Kaushik and published by . This book was released on 2005 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt: With special reference to India.
Book Synopsis Handbook of Corporate Finance by : Edward I. Altman
Download or read book Handbook of Corporate Finance written by Edward I. Altman and published by . This book was released on 1986-10-29 with total page 938 pages. Available in PDF, EPUB and Kindle. Book excerpt: Leading contributors from both the academic and business worlds combine their theoretical and real-world interests in this comprehensive, up-to-date compendium on corporate finance. Among the topics covered are financial forecasting, planning and control, sources of funds, capital budgeting, and pension and profit sharing. This volume also delves into the area of ``modern finance,'' covering financial decisions for multinational enterprises, international cash management, bankruptcy and reorganization, mergers and acquisitions, and small business financial management.
Book Synopsis Integrated Reporting and Corporate Governance by : Laura Girella
Download or read book Integrated Reporting and Corporate Governance written by Laura Girella and published by Routledge. This book was released on 2021-02-15 with total page 97 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate governance and corporate reporting are closely linked to each other, and their respective evolutionary patterns are mutually influencing. Along with the recent expansion of company disclosure, a growing attention is being paid to corporate governance determinants and mechanisms underpinning the decision to voluntarily adopt non-financial disclosure formats, such as integrated reporting. At institutional level, several national corporate governance codes have been changed towards the recognition and inclusion of this innovative, non-financial language. In academic research, the influence of corporate governance variables vis-à-vis the choice to embrace such reporting practices has been subject to a long scrutiny. However, only a little inquiry has so far analysed the influence of corporate governance factors on integrated reporting adoption, quality, and credibility. Accordingly, the aim of the book is to investigate if, and to what extent, corporate board composition and characteristics can affect, at the same time, the decision to voluntarily adopt integrated reporting by companies as well as their financial performance. The study carries out an empirical analysis of the professional features of board members at the time of their decision to implement integrated reporting as a new form of company accountability. The work provides innovative insights into the articulated relationships between the quantitative and qualitative composition of corporate boards and the latter’s choice to uptake this advanced form of reporting to represent the wider value creation processes of their organisations.
Book Synopsis Corporate Governance and Financial Reporting Credibility by : Aiyesha Dey
Download or read book Corporate Governance and Financial Reporting Credibility written by Aiyesha Dey and published by . This book was released on 2005 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this dissertation, I investigate whether the quality of corporate governance of a firm is associated with how credible investors perceive its reported earnings numbers to be. Specifically, I test whether the relation between governance quality and the credibility of accounting numbers varies with the level of agency costs in a firm. I measure the credibility of reported earnings by the volatility of stock returns in earnings announcement periods (a non-directional measure), and the earnings announcement period excess returns (a directional measure). Based on several proxies for agency costs, I form 3 groups of firms using cluster analysis (agency cost groups), and conduct my analyses separately for each agency cost group. To determine the quality of corporate governance of a firm, I apply the principal components analysis procedure on 23 governance variables to obtain 8 factors that represent the different dimensions of governance for a firm. The results indicate that most aspects of governance, in particular, the composition and functioning of the board of directors, the CEO's dual role as the chairman of the board, the effectiveness of the audit committee, and shareholder rights are significantly associated with the credibility of reported earnings for firms in the highest agency cost group. On the other hand, a very limited number of the governance factors are significantly related to the credibility of earnings for the lowest agency cost group. Overall, the evidence indicates that a significant association between governance, in particular the aspects related to the board of directors, and investors' confidence in reported earnings numbers exists primarily for firms with high agency costs. This supports the argument that the usefulness of corporate governance policies in affecting the credibility of disclosures is not uniform across firms, as well as provides evidence of the importance of various characteristics of the board of directors as a governance mechanism.
Book Synopsis Corporate Governance in the Aftermath of the Global Financial Crisis, Volume IV by : Zabihollah Rezaee
Download or read book Corporate Governance in the Aftermath of the Global Financial Crisis, Volume IV written by Zabihollah Rezaee and published by Business Expert Press. This book was released on 2018-04-04 with total page 133 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate governance has evolved as a central issue for public companies in the aftermath of the 2007–2009 global financial crisis. Corporate governance is a process (journey) of managing corporate affairs to create shareholder value and protect interests of other stakeholders. This book presents a road map for various functions and measures of corporate governance. The participants in the corporate governance process are the board of directors, executives, stakeholders, internal and external auditors, financial analysts, legal counsel, and regulators. This book is organized into four separate volumes; each volume can be utilized separately or in an integrated form. The first volume consists of five chapters that address the relevance and importance of corporate governance as well as the framework and structure of corporate governance. The second volume consists of four chapters that present the three prevailing corporate governance functions of oversight, management, and monitoring. The third volume consists of four chapters that address corporate governance functions performed by corporate gatekeepers, including policy makers, regulators, standard-setters, internal auditors, external auditors, legal counsel, and financial advisors. The fourth volume consists of five chapters that address the emerging issues in corporate governance, including governance for private companies and nonprofit organizations and convergence in global corporate governance.
Book Synopsis The Role of Corporate Governance in Financial Statement Frauds by : Barbara Sveva Magnanelli
Download or read book The Role of Corporate Governance in Financial Statement Frauds written by Barbara Sveva Magnanelli and published by LAP Lambert Academic Publishing. This book was released on 2012-07 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: The attention on corporate governance, and the role played by it within the companies, has been increasing significantly in the recent years due to the numerous financial statement frauds that occurred. Both academics and practitioners have started to question if the corporate governance has a responsibility in the fraud occurrence and which could be the most relevant factors that can induce fraudulent behaviors. This book has the aim to provide a deep analysis of the causes of the financial statement frauds, taking into account specifically the corporate governance systems in which the firms operate. Different cultural contexts, characterized by various governance models, are analyzed. An empirical analysis of the governance as a whole at first, and of the single governance mechanisms later, is conducted, providing interesting findings on the major governance lacks and failures that could lead to a financial statement fraud occurrence, or at least that could increase the likelihood of its occurrence.
Book Synopsis Corporate Governance & Fraud Risk Management by : Balwinder Singh
Download or read book Corporate Governance & Fraud Risk Management written by Balwinder Singh and published by Pearson Education India. This book was released on 2014 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate Governance and Fraud Risk Management in India presents a thorough examination of corporate frauds in India focusing specifically on promoters, controlling share holders of companies and certain intermediaries. By examining the role of the macroeconomic environment that induces law-abiding citizens to indulge in violations of the law and by analysing the relationship between policy distortions and weak regulatory and enforcement mechanisms, this book emphasizes the need to shed the general atmosphere of cynicism in order to channel well-thought improvements that will strengthen and reinforce the laws and regulations governing corporate frauds in India. While this book will appeal to anyone interested in understanding the nature of corporate governance and fraud risk management in India, it will be especially useful to investigators, forensic auditors, prosecutors, lawyers and judges. Chapters one to ten detail the modus operandi of different kinds of corporate frauds. Chapters eleven and twelve will be useful for policy makers and economists interested in improving corporate governance in India. Bankers will find the analysis of different corporate frauds useful in refining their risk management strategies, specifically in relation to lending. Investors, chartered accountants and investigative journalists will also find this an interesting read.
Book Synopsis Manager's Guide to the Sarbanes-Oxley Act by : Scott Green
Download or read book Manager's Guide to the Sarbanes-Oxley Act written by Scott Green and published by John Wiley & Sons. This book was released on 2004-02-19 with total page 254 pages. Available in PDF, EPUB and Kindle. Book excerpt: Need help ensuring your campany complys with Sarbanes-Oxley? Armed with this hands-on guide, you can detect early signs of fraud and operational loss, and safeguard your job, your employees' jobs, and the long-term success of your company. Don't let fraud derail your career. Protect yourself with the fail-safe Control Smart method found in Manager's Guide to the Sarbanes-Oxley Act. Order your copy today!
