Role Of Audit Regulation On The Effect Of Corporate Governance And Audit Quality On Earnings Management

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Corporate Payout Policy

Author : Harry DeAngelo
Publisher : Now Publishers Inc
ISBN 13 : 1601982046
Total Pages : 215 pages
Book Rating : 4.6/5 (19 download)

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Book Synopsis Corporate Payout Policy by : Harry DeAngelo

Download or read book Corporate Payout Policy written by Harry DeAngelo and published by Now Publishers Inc. This book was released on 2009 with total page 215 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate Payout Policy synthesizes the academic research on payout policy and explains "how much, when, and how". That is (i) the overall value of payouts over the life of the enterprise, (ii) the time profile of a firm's payouts across periods, and (iii) the form of those payouts. The authors conclude that today's theory does a good job of explaining the general features of corporate payout policies, but some important gaps remain. So while our emphasis is to clarify "what we know" about payout policy, the authors also identify a number of interesting unresolved questions for future research. Corporate Payout Policy discusses potential influences on corporate payout policy including managerial use of payouts to signal future earnings to outside investors, individuals' behavioral biases that lead to sentiment-based demands for distributions, the desire of large block stockholders to maintain corporate control, and personal tax incentives to defer payouts. The authors highlight four important "carry-away" points: the literature's focus on whether repurchases will (or should) drive out dividends is misplaced because it implicitly assumes that a single payout vehicle is optimal; extant empirical evidence is strongly incompatible with the notion that the primary purpose of dividends is to signal managers' views of future earnings to outside investors; over-confidence on the part of managers is potentially a first-order determinant of payout policy because it induces them to over-retain resources to invest in dubious projects and so behavioral biases may, in fact, turn out to be more important than agency costs in explaining why investors pressure firms to accelerate payouts; the influence of controlling stockholders on payout policy --- particularly in non-U.S. firms, where controlling stockholders are common --- is a promising area for future research. Corporate Payout Policy is required reading for both researchers and practitioners interested in understanding this central topic in corporate finance and governance.

ICSTIAMI 2019

Author : Tulus Suryanto
Publisher : European Alliance for Innovation
ISBN 13 : 1631902814
Total Pages : 1219 pages
Book Rating : 4.6/5 (319 download)

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Book Synopsis ICSTIAMI 2019 by : Tulus Suryanto

Download or read book ICSTIAMI 2019 written by Tulus Suryanto and published by European Alliance for Innovation. This book was released on 2021-01-27 with total page 1219 pages. Available in PDF, EPUB and Kindle. Book excerpt: We are delighted to introduce the proceedings of The International Conference on Science and Technology in Administration and Management Information 2019 (ICSTIAMI 2019). ICSTIAMI 2019 is the premier international academic conference on Science and Technology in Administration and Management Information. The theme of ICSTIAMI 2019 was held in Jakarta, Indonesia is “Sustainable Development: from Research to Actions”. This conference is organized by Institut Ilmu Sosial dan Manajemen Stiami, Jakarta, Indonesia and coorperation with, Huachiew Chalermprakiet University/ HCU Thailand, Universitas Sultan Zainal Abidin/ Unisza Malaysia, Universiti Tun Hussein Onn Malaysia/ UTHM, Universitas Widya Mataram Yogyakarta Indonesia, Universitas Pakuan Bogor Indonesia, and STEBI Lampung Indonesia. IC STIAMI 2019 has brought researchers, developers and practitioners around the world to reach out to the administration and management community and to receive high quality exposure to leading and upcoming administration and management scientists from around the world. The technical program of ICSTIAMI 2019 consisted of 122 full papers. The conference tracks were: Track 1 – Public Sector Management; Track 2 – Business, Management and Accounting; Track 3 – Law and Social Humaniora.

Government Auditing Standards - 2018 Revision

Author : United States Government Accountability Office
Publisher : Lulu.com
ISBN 13 : 0359536395
Total Pages : 234 pages
Book Rating : 4.3/5 (595 download)

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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.

Research in Accounting in Emerging Economies

Author : Shahzad Uddin
Publisher : Emerald Group Publishing
ISBN 13 : 0857244523
Total Pages : 310 pages
Book Rating : 4.8/5 (572 download)

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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.

Proceedings of the International Conference on Entrepreneurship, Leadership and Business Innovation (ICELBI 2022)

Author : Donard Games
Publisher : Springer Nature
ISBN 13 : 9464633506
Total Pages : 757 pages
Book Rating : 4.4/5 (646 download)

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Book Synopsis Proceedings of the International Conference on Entrepreneurship, Leadership and Business Innovation (ICELBI 2022) by : Donard Games

Download or read book Proceedings of the International Conference on Entrepreneurship, Leadership and Business Innovation (ICELBI 2022) written by Donard Games and published by Springer Nature. This book was released on 2024-02-10 with total page 757 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is an open access book.The International Conference on Entrepreneurship, Leadership and Business Innovation (ICELBI) is a pioneer conference on entrepreneurship, leadership, and innovation in the higher education environment that focuses on the research-oriented output from academics and practitioners. The conference’s theme, ‘Fostering university-based entrepreneurship in the digital economy era,’ encourages entrepreneurship activists to become a catalyst for creating creative jobs and increasing economic growth, especially in the digital era.

Comparative Research on Earnings Management, Corporate Governance, and Economic Value

Author : Vieira, Elisabete S.
Publisher : IGI Global
ISBN 13 : 1799875989
Total Pages : 433 pages
Book Rating : 4.7/5 (998 download)

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Book Synopsis Comparative Research on Earnings Management, Corporate Governance, and Economic Value by : Vieira, Elisabete S.

Download or read book Comparative Research on Earnings Management, Corporate Governance, and Economic Value written by Vieira, Elisabete S. and published by IGI Global. This book was released on 2021-02-12 with total page 433 pages. Available in PDF, EPUB and Kindle. Book excerpt: New trends are emerging regarding earnings management and corporate governance showing similarities and striking differences in the practices of different countries and economies. These new trends currently shape the field of modern corporate governance with crucial issues being looked at in governance law and practices, accounting systems, earnings quality and management, stakeholder involvement, and more. In order to advance these new avenues in corporate governance, research looks at accounting policies firms use in different opportunistic circumstances in order to manage earnings, the corporate governance practices in different countries, firm performance, and other dimensions of companies. The understanding of these topics is beneficial in understanding the current state of different types of firms and their practices in modern times. Comparative Research on Earnings Management, Corporate Governance, and Economic Value is focused on the investigation of key challenges and perspectives of corporate governance and earnings management and outlines possible scenarios of its development. The chapters explore this new avenue of research and cover theoretical, empirical, and experimental studies related to different themes in the global context of earnings management and corporate governance. 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.

Corporate Governance and Its Implications on Accounting and Finance

Author : Alqatan, Ahmad
Publisher : IGI Global
ISBN 13 : 1799848531
Total Pages : 425 pages
Book Rating : 4.7/5 (998 download)

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Book Synopsis Corporate Governance and Its Implications on Accounting and Finance by : Alqatan, Ahmad

Download or read book Corporate Governance and Its Implications on Accounting and Finance written by Alqatan, Ahmad and published by IGI Global. This book was released on 2020-09-25 with total page 425 pages. Available in PDF, EPUB and Kindle. Book excerpt: After the global financial crisis, the topic of corporate governance has been gaining momentum in accounting and finance literature since it may influence firm and bank management in many countries. Corporate Governance and Its Implications on Accounting and Finance provides emerging research exploring the implications of a good corporate governance system after global financial crises. Corporate governance mechanisms may include board and audit committee characteristics, ownership structure, and internal and external auditing. This book is devoted to all topics dealing with corporate governance including corporate governance characteristics, board diversity, CSR, big data governance, bitcoin governance, IT governance, and governance disclosure, and is ideally designed for executives, BODs, financial analysts, government officials, researchers, policymakers, academicians, and students.

Research in Corporate and Shari'ah Governance in the Muslim World

Author : Toseef Azid
Publisher : Emerald Group Publishing
ISBN 13 : 1789730090
Total Pages : 368 pages
Book Rating : 4.7/5 (897 download)

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Book Synopsis Research in Corporate and Shari'ah Governance in the Muslim World by : Toseef Azid

Download or read book Research in Corporate and Shari'ah Governance in the Muslim World written by Toseef Azid and published by Emerald Group Publishing. This book was released on 2019-05-20 with total page 368 pages. Available in PDF, EPUB and Kindle. Book excerpt: Research in Corporate and Shari'ah Governance in the Muslim World: Theory and Practice aims to address a critical disciplinary gap between Islamic theory and the practice of the corporate sector in the Muslim World. Adopting a critical approach, the book sheds light on the impact of corporate governance on the economies of the Muslim world.

The Effect of Audit Quality on the Relationship Between Audit Committee Effectiveness and Financial Reporting Quality

Author : Johanna Miettinen
Publisher : University of Vaasa
ISBN 13 : 9524762447
Total Pages : 169 pages
Book Rating : 4.5/5 (247 download)

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Book Synopsis The Effect of Audit Quality on the Relationship Between Audit Committee Effectiveness and Financial Reporting Quality by : Johanna Miettinen

Download or read book The Effect of Audit Quality on the Relationship Between Audit Committee Effectiveness and Financial Reporting Quality written by Johanna Miettinen and published by University of Vaasa. This book was released on 2008 with total page 169 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tiivistelmä: Tilintarkastuksen laadun vaikutus tarkastusvaliokunnan tehokkuuden ja taloudellisen tiedon laadun väliseen suhteeseen.

Handbook of Research on the Significance of Forensic Accounting Techniques in Corporate Governance

Author : Kamwani, Suleman Sherali
Publisher : IGI Global
ISBN 13 : 1799887561
Total Pages : 417 pages
Book Rating : 4.7/5 (998 download)

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Book Synopsis Handbook of Research on the Significance of Forensic Accounting Techniques in Corporate Governance by : Kamwani, Suleman Sherali

Download or read book Handbook of Research on the Significance of Forensic Accounting Techniques in Corporate Governance written by Kamwani, Suleman Sherali and published by IGI Global. This book was released on 2022-02-25 with total page 417 pages. Available in PDF, EPUB and Kindle. Book excerpt: The financial community has undergone a realization of the failure of corporate communication required for forensic professionals to expose structural weaknesses within businesses. Many organizations and businesses within the financial community have flawed internal controls, poor corporate governance, and fraudulent financial statements. It is vital to develop forensic accounting techniques to reduce external auditor deficiencies in fraud detection and their implications and enhance corporate efficiency in fraud detection. The Handbook of Research on the Significance of Forensic Accounting Techniques in Corporate Governance discusses forensic accounting techniques and how forensic accountants add value while investigating claims and fraud. It further highlights the benefits of forensic accounting audits for corporate benefits and evidence acceptability. Covering topics such as credit card fraud, blockchain technology, and developing countries, this book is an excellent resource for accounting professionals, external auditors, students and faculty of higher education, auditors, researchers, and academicians.

Proceedings of the Twelfth International Conference on Management Science and Engineering Management

Author : Jiuping Xu
Publisher : Springer
ISBN 13 : 3319933515
Total Pages : 1752 pages
Book Rating : 4.3/5 (199 download)

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Book Synopsis Proceedings of the Twelfth International Conference on Management Science and Engineering Management by : Jiuping Xu

Download or read book Proceedings of the Twelfth International Conference on Management Science and Engineering Management written by Jiuping Xu and published by Springer. This book was released on 2018-06-25 with total page 1752 pages. Available in PDF, EPUB and Kindle. Book excerpt: This proceedings book is divided in 2 Volumes and 8 Parts. Part I is dedicated to Decision Support System, which is about the information system that supports business or organizational decision-making activities; Part II is on Computing Methodology, which is always used to provide the most effective algorithm for numerical solutions of various modeling problems; Part III presents Information Technology, which is the application of computers to store, study, retrieve, transmit and manipulate data, or information in the context of a business or other enterprise; Part IV is dedicated to Data Analysis, which is a process of inspecting, cleansing, transforming, and modeling data with the goal of discovering useful information, suggesting conclusions, and supporting decision-making; Part V presents papers on Operational Management, which is about the plan, organization, implementation and control of the operation process; Part VI is on Project Management, which is about the initiating, planning, executing, controlling, and closing the work of a team to achieve specific goals and meet specific success criteria at the specified time in the field of engineering; Part VII presents Green Supply Chain, which is about the management of the flow of goods and services based on the concept of “low-carbon”; Part VIII is focused on Industry Strategy Management, which refers to the decision-making and management art of an industry or organization in a long-term and long-term development direction, objectives, tasks and policies, as well as resource allocation.

Corporate Governance and Contingency Theory

Author : Abdul Ghofar
Publisher : Springer
ISBN 13 : 3319109960
Total Pages : 188 pages
Book Rating : 4.3/5 (191 download)

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Book Synopsis Corporate Governance and Contingency Theory by : Abdul Ghofar

Download or read book Corporate Governance and Contingency Theory written by Abdul Ghofar and published by Springer. This book was released on 2014-11-19 with total page 188 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book analyzes the determinants and effectiveness of corporate governance in an integrated model drawing on contingency theory and employing structural equation modeling (SEM). Business competition as an environmental factor and strategy as an organizational factor are important determinants of corporate governance, while organizational performance and earnings quality are two dimensions of its effectiveness. This book focuses on the relationship between corporate governance and earnings management, and shows that corporate governance is effective in improving earnings quality and reducing accounting and governance risks. The authors also question the relation between corporate governance and company performance and present results of their analysis in this book.

The AI Revolution: Driving Business Innovation and Research

Author : Bahaa Awwad
Publisher : Springer Nature
ISBN 13 : 3031543793
Total Pages : 917 pages
Book Rating : 4.0/5 (315 download)

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Book Synopsis The AI Revolution: Driving Business Innovation and Research by : Bahaa Awwad

Download or read book The AI Revolution: Driving Business Innovation and Research written by Bahaa Awwad and published by Springer Nature. This book was released on with total page 917 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Routledge Companion to Auditing

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

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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.

Contemporary Research in Accounting, Auditing and Finance

Author : Mehmet Serdar Erciş
Publisher : Cambridge Scholars Publishing
ISBN 13 : 1527532321
Total Pages : 147 pages
Book Rating : 4.5/5 (275 download)

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Book Synopsis Contemporary Research in Accounting, Auditing and Finance by : Mehmet Serdar Erciş

Download or read book Contemporary Research in Accounting, Auditing and Finance written by Mehmet Serdar Erciş and published by Cambridge Scholars Publishing. This book was released on 2019-03-29 with total page 147 pages. Available in PDF, EPUB and Kindle. Book excerpt: The business world needs to follow developments in the areas of accounting, auditing and finance in order to be able to adapt to globalization, technological advances and changing human needs. This book explores current issues in accounting, auditing and finance from a scientific point of view, and makes various suggestions for their solutions. In this context, the contributions here take into account the latest developments in the field and utilise a wide range of resources. The reader will learn about participation banks, audit risk, financial manipulation, forensic accounting, accounting errors, the effects of blockchain technologies, electronic finances, efficient markets hypothesis, integrated reporting, production costs, Islamic banking, enterprise risk management systems, and TAS16.

The Routledge Companion to Accounting, Reporting and Regulation

Author : Carien van Mourik
Publisher : Routledge
ISBN 13 : 113624350X
Total Pages : 568 pages
Book Rating : 4.1/5 (362 download)

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Book Synopsis The Routledge Companion to Accounting, Reporting and Regulation by : Carien van Mourik

Download or read book The Routledge Companion to Accounting, Reporting and Regulation written by Carien van Mourik and published by Routledge. This book was released on 2013-10-01 with total page 568 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial accounting, reporting and regulation is a vast subject area of huge global importance, with interest rising significantly in the light of the ongoing global financial crisis. The authors begin with a broad overview of the subject of accounting, setting the stage for a discussion on the theoretical and practical issues and debates regarding financial reporting, which are expanded on in the second part of the book. This includes how to define the reporting entity, recognition and measurement of the elements of financial statements, fair values in financial reporting and the costs and benefits of disclosure. The third part assesses the interest, need and theories behind the accounting, reporting and regulation industry, while parts four and five look at the institutional, social and economic aspects; with issues such as accounting for environmental management and, accounting regulation and financial reporting in Islamic countries, both issues of ever increasing importance. This authoritative Companion presents a broad overview of the state of these disciplines today, and will provide a comprehensive reference source for students and academics involved in accounting, regulation and reporting.

Proceedings of the International Conference Theory and Applications in the Knowledge Economy TAKE 2017

Author : Blazenka Knezevic
Publisher : Eduardo Tomé
ISBN 13 : 9892077148
Total Pages : 739 pages
Book Rating : 4.8/5 (92 download)

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Book Synopsis Proceedings of the International Conference Theory and Applications in the Knowledge Economy TAKE 2017 by : Blazenka Knezevic

Download or read book Proceedings of the International Conference Theory and Applications in the Knowledge Economy TAKE 2017 written by Blazenka Knezevic and published by Eduardo Tomé. This book was released on 2017-07-08 with total page 739 pages. Available in PDF, EPUB and Kindle. Book excerpt: Foreword A famous Portuguese Poet once said around one hundred years ago; “before I was born all the words that should save the Humanity had already been written.., the only thing that was missing was to save Humanity.” Fast forward to the 21st century services led and knowledge based economy, and we have myriads of theoretical study about the decisive assets – namely intangibles. Those analysis are made in several perspectives, namely Human Resources, Knowledge Management, Intellectual Capital, and also many sectorial perspectiveslike Trade, Economics, Logistics, Social Policy etc. However, today the question about the applicability of all these studies remains unsolved. So, it like, many of the words that will save the Knowledge Economy have already been written, all we need is to save the Knowledge Economy…Or is it not? The idea behind TAKE Conference was to provide a multidisciplinary forum in which those multiple perspectives will come together. We believe it is a fruitful operation and we intend to continue the exercise in the future. The problem of the relation between theory and practice in the knowledge economy is getting more important and not lessimportant with the development of the BRICS and other nations. TAKE main question will be one of the problems of the 21st century. Following the promising start of TAKE 2016 in Aveiro, Portugal, TAKE 2017 was organized by the Faculty of Economics of Zagreb University, around Prof. Blazenka Knezevic. I would like to thank her and her team for the massive effort in putting TAKE 2017 together. It will be a very nice and memorable conference. I would like also to thank the 5 keynotes, the special sessions and workshop organizes, the authors of the 60 papers and 5 posters, the stream leaders, the reviewers and the sponsors for the efforts. And to the 90 participants from 20 countries: Austria, Bosnia‐Herzegovina, Canada, Croatia, Germany, Hong Kong, Hungary, Netherlands, Mexico, Portugal, Poland, Romania, Russia, South Africa, Serbia, Slovakia, Spain, Thailand, United Kingdom, United States. A special word to Prof. Gaby Neumann from Wildau who organized the Proceedings. Let us make TAKE 2017 a great occasion and help save the knowledge economy a bit. Eduardo Tomé, Conference Chair Zagreb, July 2017