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External Audit Quality And Ownership Structure
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Book Synopsis Corporate Governance Strengthening Latin American Corporate Governance The Role of Institutional Investors by : OECD
Download or read book Corporate Governance Strengthening Latin American Corporate Governance The Role of Institutional Investors written by OECD and published by OECD Publishing. This book was released on 2011-07-01 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report reflects long-term, in-depth discussion and debate by participants in the Latin American Roundtable on Corporate Governance.
Book Synopsis Board Directors and Corporate Social Responsibility by : S. Boubaker
Download or read book Board Directors and Corporate Social Responsibility written by S. Boubaker and published by Springer. This book was released on 2012-11-14 with total page 504 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume introduces readers to recent developments in the fields of board of directors and corporate social responsibility. It also provides new insights and perspectives on corporate governance practices in different countries.
Book Synopsis External Audit Arrangements at Central Banks by : Mr.Atilla Arda
Download or read book External Audit Arrangements at Central Banks written by Mr.Atilla Arda and published by International Monetary Fund. This book was released on 2018-09-11 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper takes stock of external audit arrangements at central banks. Its focus is on the annual audit of central bank financial statements, as well as legal and institutional measures that support audit quality and independence. The paper outlines good practices in these areas and provides a summary of actual practices observed based on a review of audited financial statements and central bank legislation. While the audit frameworks for central banks differ depending on their legal and institutional circumstances, central banks’ external audits increasingly follow international standards. Most of them are audited by auditors with international affiliations and embrace modern governance structures that provide for audit oversight. However, the paper also notes that a sizeable number of central banks do not publish the audit results in a timely manner, which leaves room for improvement in transparency practices.
Book Synopsis The Basics of IT Audit by : Stephen D. Gantz
Download or read book The Basics of IT Audit written by Stephen D. Gantz and published by Elsevier. This book was released on 2013-10-31 with total page 271 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Basics of IT Audit: Purposes, Processes, and Practical Information provides you with a thorough, yet concise overview of IT auditing. Packed with specific examples, this book gives insight into the auditing process and explains regulations and standards such as the ISO-27000, series program, CoBIT, ITIL, Sarbanes-Oxley, and HIPPA. IT auditing occurs in some form in virtually every organization, private or public, large or small. The large number and wide variety of laws, regulations, policies, and industry standards that call for IT auditing make it hard for organizations to consistently and effectively prepare for, conduct, and respond to the results of audits, or to comply with audit requirements. This guide provides you with all the necessary information if you're preparing for an IT audit, participating in an IT audit or responding to an IT audit. - Provides a concise treatment of IT auditing, allowing you to prepare for, participate in, and respond to the results - Discusses the pros and cons of doing internal and external IT audits, including the benefits and potential drawbacks of each - Covers the basics of complex regulations and standards, such as Sarbanes-Oxley, SEC (public companies), HIPAA, and FFIEC - Includes most methods and frameworks, including GAAS, COSO, COBIT, ITIL, ISO (27000), and FISCAM
Book Synopsis The Benefits and Costs of Group Affiliation by : Stijn Claessens
Download or read book The Benefits and Costs of Group Affiliation written by Stijn Claessens and published by . This book was released on 2002 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper investigates the benefits and associated agency costs of using internal capital markets through affiliating with groups using data of two thousand firms from nine East Asian economies between 1994-96. We find that mature and slow-growing firms with ownership structures more likely to create agency problems gain more from group affiliation, while young and high-growth firms more likely lose. Agency problems are important explanatory factors of firm value in economies outside Japan, but less so in Japan. Consistent with the literature, financially-constrained firms benefit from group affiliation. Our results are robust to different time periods and estimation techniques.
Book Synopsis Principles of External Auditing by : Brenda Porter
Download or read book Principles of External Auditing written by Brenda Porter and published by John Wiley & Sons. This book was released on 2014-03-03 with total page 905 pages. Available in PDF, EPUB and Kindle. Book excerpt: Principles of External Auditing has become established as one of the leading textbooks for students studying auditing. Striking a careful balance between theory and practice, the book describes and explains, in non-technical language, the nature of the audit function and the principles of the audit process. The book covers international auditing and accounting standards and relevant statute and case law. It explains the fundamental concepts of auditing and takes the reader through the various stages of the audit process. It also discusses topical aspects of auditing such as legal liability, audit risk, quality control, and the impact of information technology. Brenda Porter is currently visiting Professor at Exeter University and Chulalongkorn University, Bangkok.
Book Synopsis External Auditing and Quality by : Iffet Kesimli
Download or read book External Auditing and Quality written by Iffet Kesimli and published by Springer. This book was released on 2018-07-17 with total page 351 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book focuses on factors impacting audit quality, and solutions to these problems. In addition to elaborating on legislation in the European Union and United States, the book also provides a thorough outlook of Turkish audit market from the point of view of auditing firms and their clients. Many cases and samples are provided to assist practitioners to successfully re-engineer organizational structures in accordance with fresh regulations and expectations of the market. This book serves as a helpful resource for auditing firms, auditors, regulating authorities, as well as post-graduate students of audit sector.
Author :United States Government Accountability Office Publisher :Lulu.com ISBN 13 :0359536395 Total Pages :234 pages Book Rating :4.3/5 (595 download)
Book Synopsis Government Auditing Standards - 2018 Revision by : United States Government Accountability Office
Download or read book Government Auditing Standards - 2018 Revision written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
Book Synopsis Improving Healthcare Quality in Europe Characteristics, Effectiveness and Implementation of Different Strategies by : OECD
Download or read book Improving Healthcare Quality in Europe Characteristics, Effectiveness and Implementation of Different Strategies written by OECD and published by OECD Publishing. This book was released on 2019-10-17 with total page 447 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume, developed by the Observatory together with OECD, provides an overall conceptual framework for understanding and applying strategies aimed at improving quality of care. Crucially, it summarizes available evidence on different quality strategies and provides recommendations for their implementation. This book is intended to help policy-makers to understand concepts of quality and to support them to evaluate single strategies and combinations of strategies.
Book Synopsis Ownership Structure, Related Party Transactions, and Firm Valuation by : Amrinder Khosa
Download or read book Ownership Structure, Related Party Transactions, and Firm Valuation written by Amrinder Khosa and published by Cambridge University Press. This book was released on 2019-03-21 with total page 194 pages. Available in PDF, EPUB and Kindle. Book excerpt: Concentrated ownership is considered to be the best protection for shareholders in economies where legal protection is relatively weak. This book investigates and concludes, for Indian business groups, that concentrated-inside ownership provides opportunities for the expropriation of minority shareholders. While more concentrated direct ownership of controlling families results in a higher market value of equity, indirect ownership obtained through cross-holding provides incentives to extract private benefits and results in value loss. This finding requires the prompt attention of regulatory bodies, outside investors and other interested parties. This book examines the effect of ownership structure and disclosure of related-party transactions on firm valuation of group-affiliated firms in India, by using a sample of 317 listed firms comprising 1350 firm-year observations from 2008 to 2017. Well-accepted value-relevance models are employed to examine the effect of ownership rights on market value of equity and valuation effect of RP trading, asset transfer, investment and loan transactions.
Book Synopsis Proceedings of the Second International Conference on the Future of ASEAN (ICoFA) 2017 - Volume 1 by : Ahmad Nizan Mat Noor
Download or read book Proceedings of the Second International Conference on the Future of ASEAN (ICoFA) 2017 - Volume 1 written by Ahmad Nizan Mat Noor and published by Springer. This book was released on 2019-04-15 with total page 579 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines how business, the social sciences, science and technology will impact the future of ASEAN. Following the ASEAN VISION 2020, it analyses the issues faced by ASEAN countries, which are diverse, while also positioning ASEAN as a competitive entity through partnerships. On the 30th anniversary of ASEAN, all ASEAN leaders agreed to the establishment of the ASEAN VISION 2020, which delineates the formation of a peaceful, stable and dynamically developed region while maintaining a community of caring societies in Malaysia, Indonesia, Singapore, Brunei, Vietnam, Thailand, the Philippines, Myanmar, Laos and Cambodia. In keeping with this aspiration, Universiti Teknologi MARA (UitM) Perlis took the initial steps to organise conferences and activities that highlight the role of the ASEAN region. The Second International Conference on the Future of ASEAN (ICoFA) 2017 was organised by the Office of Academic Affairs, Universiti Teknologi MARA Perlis, to promote more comprehensive integration among ASEAN members. This book, divided into two volumes, offers a useful guide for all those engaged in research on business, the social sciences, science and technology. It will also benefit researchers worldwide who want to gain more knowledge about ASEAN countries.
Book Synopsis Advances in Islamic Finance, Marketing, and Management by : Dilip Mutum
Download or read book Advances in Islamic Finance, Marketing, and Management written by Dilip Mutum and published by Emerald Group Publishing. This book was released on 2016-12-22 with total page 387 pages. Available in PDF, EPUB and Kindle. Book excerpt: Of interest to both academics and practitioners who assist in making Shariah-centric strategies, this work is particularly important as Asia holds a major percentage of Islamic assets in South Asia, Southeast Asia, and the Middle East, with new opportunities opening in Central Asia.
Book Synopsis International Accounting and Multinational Enterprises by : Lee H. Radebaugh
Download or read book International Accounting and Multinational Enterprises written by Lee H. Radebaugh and published by John Wiley & Sons. This book was released on 2006-01-04 with total page 520 pages. Available in PDF, EPUB and Kindle. Book excerpt: This text presents international accounting within the context of managing multinational enterprises, focusing on business strategies and how accounting applies to these strategies. This unique approach gives students the opportunity to learn about international accounting from a perspective similar to what they will experience in the business world. The book explains the key factors that influence accounting standards and practices in different countires, and how those factors impact the convergence of standards worldwide. Particular emphasis is given to culture and its unique contribution to accounting standards and practices worldwide. The book focuses on the needs of users of financial and accounting information across borders with the aim of enhancing their understanding of how to use information and make more informed decisions in an increasingly complex and dynamic international business environment.
Book Synopsis Proceedings of 5th Borobudur International Symposium on Humanities and Social Science (BISHSS 2023) by : Zulfikar Bagus Pambuko
Download or read book Proceedings of 5th Borobudur International Symposium on Humanities and Social Science (BISHSS 2023) written by Zulfikar Bagus Pambuko and published by Springer Nature. This book was released on 2024 with total page 1332 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Surprising Power of Liberating Structures by : Henri Lipmanowicz
Download or read book The Surprising Power of Liberating Structures written by Henri Lipmanowicz and published by . This book was released on 2014-10-28 with total page 366 pages. Available in PDF, EPUB and Kindle. Book excerpt: Smart leaders know that they would greatly increase productivity and innovation if only they could get everyone fully engaged. So do professors, facilitators and all changemakers. The challenge is how. Liberating Structures are novel, practical and no-nonsense methods to help you accomplish this goal with groups of any size. Prepare to be surprised by how simple and easy they are for anyone to use. This book shows you how with detailed descriptions for putting them into practice plus tips on how to get started and traps to avoid. It takes the design and facilitation methods experts use and puts them within reach of anyone in any organization or initiative, from the frontline to the C-suite. Part One: The Hidden Structure of Engagement will ground you with the conceptual framework and vocabulary of Liberating Structures. It contrasts Liberating Structures with conventional methods and shows the benefits of using them to transform the way people collaborate, learn, and discover solutions together. Part Two: Getting Started and Beyond offers guidelines for experimenting in a wide range of applications from small group interactions to system-wide initiatives: meetings, projects, problem solving, change initiatives, product launches, strategy development, etc. Part Three: Stories from the Field illustrates the endless possibilities Liberating Structures offer with stories from users around the world, in all types of organizations -- from healthcare to academic to military to global business enterprises, from judicial and legislative environments to R&D. Part Four: The Field Guide for Including, Engaging, and Unleashing Everyone describes how to use each of the 33 Liberating Structures with step-by-step explanations of what to do and what to expect. Discover today what Liberating Structures can do for you, without expensive investments, complicated training, or difficult restructuring. Liberate everyone's contributions -- all it takes is the determination to experiment.
Book Synopsis Corporate Governance Mechanisms and Firm Financial Performance in Nigeria by : Ahmadu Sanda
Download or read book Corporate Governance Mechanisms and Firm Financial Performance in Nigeria written by Ahmadu Sanda and published by . This book was released on 2005 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Proceedings of the 4th International Conference on Research in Management and Technovation by : Thi Hong Nga Nguyen
Download or read book Proceedings of the 4th International Conference on Research in Management and Technovation written by Thi Hong Nga Nguyen and published by Springer Nature. This book was released on with total page 655 pages. Available in PDF, EPUB and Kindle. Book excerpt:
