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Indecent Disclosure
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Book Synopsis The Unaccountable & Ungovernable Corporation by : Frank Clarke
Download or read book The Unaccountable & Ungovernable Corporation written by Frank Clarke and published by Routledge. This book was released on 2014-03-21 with total page 223 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Corporation is a major vehicle of business activity worldwide. It incurs social costs and generates benefits that continually change - hence, whether it still provides a net benefit to society is contestable. Evidence-based observations of the last decade of corporate sagas and the role of accounting and auditing, suggests a serious rethink is needed about how commerce is pursued and, in particular, whether the current corporate form has passed its use-by-date. The authors of this new book - including internationally renowned accounting scholars - argue that the two major governance tools of accounting and auditing require major makeovers. Beginning by analyzing the global sweep of deregulation that corporations experienced since 2000, the authors go on to discuss the various scandals and crises that characterized the subsequent period, culminating in yet more calls for further deregulation. Having thoroughly assessed the status quo, they provide a series of urgent recommendations for reforms designed to bring the corporation back to the real world and restore its purpose. This book will be of great interest to students and academics across accounting, business, law and finance, especially more advanced students at undergraduate and postgraduate level.
Book Synopsis Indecent Disclosure by : Frank Clarke
Download or read book Indecent Disclosure written by Frank Clarke and published by Cambridge University Press. This book was released on 2007-06-29 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents alternative solutions to the problem of 'unexpected' corporate failures.
Book Synopsis Accounting and Regulation by : Roberto Di Pietra
Download or read book Accounting and Regulation written by Roberto Di Pietra and published by Springer Science & Business Media. This book was released on 2013-11-05 with total page 424 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since 1998, the world’s leading experts on accounting and regulation have convened in a series of workshops to explore and analyze emerging issues in the field. They have covered a wide array of topics, including corporate governance, auditing, financial disclosure, international standards boards, and the dynamics of markets and institutions. Most recently, they have focused on the role that accounting practices and policies may have played in the global financial crisis of 2008. In this volume, the editors showcase contributions from the workshops that represent the full spectrum of issues and perspectives relating to accounting and regulation. Each paper incorporates the most current examples and references to reflect the latest insights, with an emphasis on exploring future implications for theory and research, practice, and policymaking.
Book Synopsis Indecent Disclosure by : Frank Clarke
Download or read book Indecent Disclosure written by Frank Clarke and published by . This book was released on 2007-06-29 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents alternative solutions to the problem of 'unexpected' corporate failures.
Author :United States. Congress. House. Committee on the Judiciary. Subcommittee on Administrative Law and Governmental Relations Publisher : ISBN 13 : Total Pages :320 pages Book Rating :4.:/5 (327 download)
Book Synopsis Lobbying Disclosure Act of 1993 by : United States. Congress. House. Committee on the Judiciary. Subcommittee on Administrative Law and Governmental Relations
Download or read book Lobbying Disclosure Act of 1993 written by United States. Congress. House. Committee on the Judiciary. Subcommittee on Administrative Law and Governmental Relations and published by . This book was released on 1994 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt: Distributed to some depository libraries in microfiche.
Book Synopsis Reports of Cases Argued and Determined in the Courts of Exchequer and Exchequer Chamber, at Law, in Equity, and in Error by : Great Britain. Court of Exchequer
Download or read book Reports of Cases Argued and Determined in the Courts of Exchequer and Exchequer Chamber, at Law, in Equity, and in Error written by Great Britain. Court of Exchequer and published by . This book was released on 1853 with total page 456 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :United States. Congress. House. Committee on the Judiciary. Subcommittee on the Constitution Publisher : ISBN 13 : Total Pages :158 pages Book Rating :4.:/5 (327 download)
Book Synopsis Reform of Laws Governing Lobbying by : United States. Congress. House. Committee on the Judiciary. Subcommittee on the Constitution
Download or read book Reform of Laws Governing Lobbying written by United States. Congress. House. Committee on the Judiciary. Subcommittee on the Constitution and published by . This book was released on 1996 with total page 158 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Creative Accounting, Fraud and International Accounting Scandals by : Michael J. Jones
Download or read book Creative Accounting, Fraud and International Accounting Scandals written by Michael J. Jones and published by John Wiley & Sons. This book was released on 2011-11-01 with total page 581 pages. Available in PDF, EPUB and Kindle. Book excerpt: Business scandals are always with us from the South Sea Bubble to Enron and Parmalat. As accounting forms a central element of any business success or failure, the role of accounting is crucial in understanding business scandals. This book aims to explore the role of accounting, particularly creative accounting and fraud, in business scandals. The book is divided into three parts. In Part A the background and context of creative accounting and fraud is explored. Part B looks at a series of international accounting scandals and Part C draws some themes and implications from the country studies.
Book Synopsis Reports of Cases Argued and Determined in the Courts of Exchequer & Exchequer Chamber by : Great Britain. Court of Exchequer
Download or read book Reports of Cases Argued and Determined in the Courts of Exchequer & Exchequer Chamber written by Great Britain. Court of Exchequer and published by . This book was released on 1853 with total page 456 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Public and Private Enforcement of Securities Laws by : Michael Legg
Download or read book Public and Private Enforcement of Securities Laws written by Michael Legg and published by Bloomsbury Publishing. This book was released on 2022-02-10 with total page 428 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book undertakes unique case studies, including interviews with participants, as well as empirical analysis, of public and private enforcement of Australian securities laws addressing continuous disclosure. Enforcement of laws is crucial to effective regulation. Historically, enforcement was the province of a government regulator with significant discretion (public enforcement). However, more and more citizens are being expected to take action themselves (private enforcement). Consistent with regulatory pluralism, public and private enforcement exist in parallel, with the capacity to both help and hinder each other, and the achievement of the goals of enforcement in a range of areas of regulation. The rise of the shareholder class action in Australia, backed by litigation funding or lawyers, has given rise to enforcement overlapping with that of the government regulator, the Australian Securities and Investments Commission. The ramifications of overlapping enforcement are explained based on detailed analysis. The analysis is further bolstered by the regulator's approach to enforcement changing from a compliance orientation to a “Why not litigate?” approach. The analysis and ramifications of the Australian case studies involve matters of regulatory theory and practice that apply across jurisdictions. The book will appeal to practitioners, regulators and academics interested in regulatory policy and enforcement, and the operation of regulators and class actions, including their interaction.
Book Synopsis Fraud in Financial Statements by : Julie E. Margret
Download or read book Fraud in Financial Statements written by Julie E. Margret and published by Routledge. This book was released on 2014-11-27 with total page 158 pages. Available in PDF, EPUB and Kindle. Book excerpt: As the monetary cost of fraud escalates globally, and the ensuing confidence in financial markets deteriorates, the international demand for quality in financial statements intensifies. But what constitutes quality in financial statements? This book examines financial statement fraud, a topical and increasingly challenging area for financial accounting, business, and the law. Evidence shows that accounting anomalies in an organization’s financial statements diminish the quality and serviceability of financial information. However, an anomaly does not necessarily signal fraud. Financial statement fraud is intended to mislead shareholders and other stakeholders. In this book, elements that underpin diversity of accounting anomalies likely found in fraudulent financial accounting statements are revealed. Multiple research methods are used in the analysis of selected international fraud cases, each illustrating examples of financial statement fraud, including: revenue recognition, overstatement and/or misappropriation of assets, understatement of expenses and liabilities, disclosure fraud, bribery and corruption. Additionally, the phoenix phenomenon with regard to fraud in financial accounting is investigated. Drawing on documented observations of commercial and legal cases globally this study highlights the necessity for continued development of financial audit practices and other audit services.
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.
Author :United States. Congress. Senate. Committee on Rules and Administration Publisher : ISBN 13 : Total Pages :604 pages Book Rating :4.:/5 (319 download)
Book Synopsis Compilation of Hearings and Markups by : United States. Congress. Senate. Committee on Rules and Administration
Download or read book Compilation of Hearings and Markups written by United States. Congress. Senate. Committee on Rules and Administration and published by . This book was released on 2012 with total page 604 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Regulatory Failure and the Global Financial Crisis by : Mohamed Ariff
Download or read book Regulatory Failure and the Global Financial Crisis written by Mohamed Ariff and published by Edward Elgar Publishing. This book was released on 2012-01-01 with total page 257 pages. Available in PDF, EPUB and Kindle. Book excerpt: This fascinating book presents a lively discussion of key issues resulting from the recent financial crisis. The expert contributors explore why the global financial crisis occurred, how it destroyed wealth, triggered mass unemployment and created an unprecedented loss of control on employment, monetary policy and government budgets. Important topics encompassing the origin and impact of the crisis, governance failure, regulatory forgiveness, credit splurges, asset bubbles and the greed of institutions are analysed from the wide-ranging perspectives of not only academics in both economics and law, but also industry practitioners and regulators. This multidimensional evaluation of what went wrong concludes with an outline of what is currently being done to prevent another major crisis, and prescribes recommendations for the implementation of further preventative measures. This book will prove a compelling read for economics, finance and law scholars, as well as for practitioners including accountants, lawyers and financial market players.
Book Synopsis Accounting Thought and Practice Reform by : Frank Clarke
Download or read book Accounting Thought and Practice Reform written by Frank Clarke and published by Routledge. This book was released on 2018-10-09 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt: Raymond John Chambers was born just over a century ago on 16 November 1917. It is more than fifty years since his first classic, Accounting, Evaluation and Economic Behavior, was published, more than forty since Securities and Obscurities: Reform of the Law of Company Accounts (republished in 1980 as Accounting in Disarray) and over twenty since the unique An Accounting Thesaurus: Five Hundred Years of Accounting. They are drawn upon extensively in this biography of Chambers’ intellectual contributions, as are other of his published works. Importantly, we also analyze archival correspondence not previously examined. While Chambers provided several bibliographical summaries of his work, without the benefits of reviewing and interspersing the text with correspondence materials from the Chambers Archive this study would lack an appreciation of the impact of his early childhood, and nuances related to his practical (including numerous consultancies) and academic experiences. The ‘semi-biographical narrative’ codifies article and editorial length exercises by the authors drawing on parts of the archive related to theory development, measurement and communication. Other parts are also examined. This allows us to respond to those critics who claim his reforms were naive. They further reveal a man of theory and practice, whose theoretical ideas were solidly grounded on observations from his myriad interests and experiences. Many of his practical experiences have not been examined previously. This approach and the first book-length biography differentiates this work from earlier analyses of Chambers’ contribution to the accounting literature. We provide evidence to support the continued push for the reforms he proposed to accepted accounting thought and practice to ensure accounting is the serviceable technology so admired by Pacioli, Da Vinci and many other Renaissance pioneers. It will be of interest to researchers, educators, practitioners and regulators alike.
Book Synopsis Corporate Governance by : Thomas Clarke
Download or read book Corporate Governance written by Thomas Clarke and published by Cambridge University Press. This book was released on 2021-02-11 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt: The recognition of the profound impact of corporations on the economies and societies of all countries of the world has focused attention on the growing importance of corporate governance. There is an ongoing diversity of corporate governance systems, based on historical cultural and institutional differences that involve different approaches to the values and objectives of business activity. Sound corporate governance is universally recognised as essential to market integrity and efficiency, providing a vital underpinning for financial stability and economic growth. As the adequacy of the existing dominant paradigms of corporate governance are increasingly challenged, the search for coherent new paradigms is a vital task for corporate governance in the future.
Book Synopsis Practices, Profession and Pedagogy in Accounting by : Jane Baxter
Download or read book Practices, Profession and Pedagogy in Accounting written by Jane Baxter and published by Sydney University Press. This book was released on 2009-10-22 with total page 498 pages. Available in PDF, EPUB and Kindle. Book excerpt: The essays contained in this volume canvass a broad range of issues, including accounting theory, accounting history, international accounting, management accounting, internal auditing, and accounting education. The contributions range in style from thought pieces to histories to cross-sectional and case study analyses.