Download or read book An Empirical Investigation of the Audit Opinions Rendered to Bankrupt Companies written by Jeffrey R. Casterella and published by . This book was released on 1999 with total page 106 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Dissertation Abstracts International written by and published by . This book was released on 2003 with total page 580 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book AN EMPIRICAL ANALYSIS OF AUDIT REPORTING FINANCIAL PERFORMANCE AND PERCEPTIONS OF STAKEHOLDERS IN AN EMERGING MARKET TURKEY written by Prof. Dr. İREM NUHOĞLU and published by YALIN YAYINCILIK. This book was released on 2008 with total page 135 pages. Available in PDF, EPUB and Kindle. Book excerpt: My primary reason for writing this book is to produce a book that explores and defines the relationship of the financial strength of the manufacturing companies in Turkey with the type of audit opinion letters. The book includes an extensive literature review about the topic.
Download or read book The Expectation Gap Standards written by and published by . This book was released on 1993 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Audit Reporting for Going Concern Uncertainty written by Sandro Brunelli and published by Springer. This book was released on 2018-02-07 with total page 105 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book employs a narrative analytical approach to explore all aspects of the debate surrounding auditor reporting on going concern uncertainty worldwide. In-depth analysis of significant academic studies and of regulatory perspectives is combined with an illuminating empirical study in the Italian context. The book opens by discussing the assessment of going concern for accounting and auditing purposes. It is examined how going concern is considered in the FASB and IASB accounting standards and how auditors in the PCAOB and IAASB environments should verify its presence in financial statements and report on it in the audit report. Accounting and auditing in relation to going concern in other jurisdictions are also addressed. Research into the determinants, accuracy, and consequences of going concern opinions (GCO) is then thoroughly reviewed, with separate examination of studies and trends in the United States, Europe, and the rest of the world. In the third part of the book, interesting evidence from the Italian Stock Market, including investor reactions to GCOs during the period 2008–2014, is presented and evaluated. The book will be of interest to academics, regulators, and practitioners alike.
Download or read book The auditor written by Nellie Gertsson and published by Linköping University Electronic Press. This book was released on 2021-02-24 with total page 118 pages. Available in PDF, EPUB and Kindle. Book excerpt: The overall purpose of this licentiate dissertation is to advance our understanding of the auditor by creating a concept of the auditor through focusing on auditors' own perceptions and understandings of their work in relation to boundary-setting forces. The audit profession, the audit firm, the client, society, regulations, and the market are all boundary-setting forces that influence the work of auditors and how auditors perceive and understand their work. The concept of the auditor consists of who the auditor is and what the auditor does; this concept is shaped interactively by the boundary-setting forces, that exist in the auditors’ environment and by the auditors themselves, through the view auditors have of themselves and their environment. The boundary-setting forces have in recent decades undergone significant and rapid changes; for example, increased commercialization as well as significant regulatory changes, which are expected to have influenced the concept of the auditor. The concept of the auditor therefor needs to be explored to understand who today’s auditor is and what today's auditor does. This licentiate dissertation consists of three appended papers and a comprehensive summary. The appended papers constitute the basis for discussing who the auditor is and what the auditor does, thereby contributing to the concept of the auditor. This dissertation uses boundaries in exploring the concept of the auditor, since it is when the auditor encounters the boundaries of being an auditor that the auditor’s conception of an auditor becomes clear. This dissertation has a mixed-methods design based on survey and interview data. The results of this dissertation show that there are several characteristics that define who the auditor is. The auditor: is highly driven by professional valuesis less driven by business valuesis genuinely interested in auditor workis resistant to stress, heavy workload, and work–life balance issuesis admiring the audit profession and perceiving it as highly professionalis perceiving professional values in adding value to the client, i.e., in the business activitiesis enjoying adding value to the clientis more motivated by contributing to the client than to societyhas high social skills and broad knowledge The results of this dissertation also show that the work of the auditor in the "grey area" between auditing and consulting comprises several activities. The auditor: adds value to the client by being available and engaged, by providing mental support and family mediation, by informing and discussing, by giving tips, advice, and suggestions, by explaining, answering questions, raising questions, and questioning, and by customizing, operating, developing, and contributing expertise to the clientconducts a wide range of services, also related to the private and personal matters of the clienthas counselling, pedagogical, coaching and/or developmental roles Det övergripande syftet med denna licentiatavhandling är att främja vår förståelse för revisorn genom att skapa ett begrepp för revisorn baserat på revisorers egna uppfattningar och förståelser av deras arbete i förhållande till gränssättande krafter. Revisorsprofessionen, revisionsbyrån, klienten, samhället, regleringar och marknaden är alla gränssättande krafter som påverkar revisorers arbete och hur revisorer uppfattar och förstår sitt arbete. Revisorsbegreppet består av vem revisorn är och vad revisorn gör, och formas interaktivt av de gränssättande krafter som finns i revisorernas omgivning och av revisorer själva genom deras syn på sig själva och sin omgivning. De gränssättande krafterna har under de senaste decennierna genomgått betydande och snabba förändringar, med till exempel ökad kommersialisering samt betydande regleringsändringar, vilket förväntas ha påverkat revisorsbegreppet. Således måste begreppet för revisorn utforskas för att förstå vem dagens revisor är och vad dagens revisor gör. Denna licentiatavhandling består av tre artiklar och en kappa. De bifogade artiklarna utgör grunden för diskussionen om vem revisorn är och vad revisorn gör, och bidrar därmed till begreppet för revisorn. Denna avhandling använder gränser för att utforska revisorsbegreppet, eftersom det är när revisorn möter gränsen för att vara revisor, som revisorns uppfattning om en revisor blir tydlig. En design med blandad metod används och det empiriska materialet består av enkät- och intervjudata. Resultaten av denna avhandling visar att det finns flera faktorer som definierar vem revisorn är. Revisorn: är starkt driven av professionella värdenär mindre driven av affärsvärdenär genuint intresserad av arbetet som revisorär motståndskraftig mot stress, arbetsbelastning och obalans mellan arbete och privatlivbeundrar professionen och uppfattar revisionsyrket som mycket professionelltser professionella värden i att skapa mervärde till klientertycker om att skapa mervärde till klientenär mer motiverad av att bidra till klienten än samhällethar höga sociala färdigheter och bred kunskap Resultaten av denna avhandling visar också att revisorns arbete i den gråa zonen mellan revision och konsultation omfattar flera aktiviteter. Revisorn: tillför mervärde för klienten genom att vara tillgänglig, engagerad, ett mentalt stöd och en familjemedlare och genom att informera, diskutera, ge tips, råd och förslag, förklara, svara på frågor, ställa frågor och ifrågasätta, klientanpassa, agera, utveckla, och bidra med expertis till kunden.bedriver ett brett utbud av tjänster, även relaterade till klientens privata och personliga frågor.kan ha en terapeutisk, pedagogisk, coachande och/eller utvecklande roll
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.
Download or read book Audit Committee Essentials written by Curtis C. Verschoor and published by John Wiley & Sons. This book was released on 2008-04-30 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt: Praise for Audit Committee Essentials "Audit Committee Essentials is an excellent and comprehensive resource, documented with key references and illustrated with real-life company examples for all types of commercial and nonprofit enterprises. Dr. Verschoor brings into focus the intertwined impact of risk management, internal controls, and ethics on oversight responsibilities for both the audit committee and the entire board of directors. From my personal perspective as an audit committee member and as a director of both profit and nonprofit entities, this book should be required reading for corporate management, boards of directors, and their committees." --George K. Gill, Chairman and CEO of PetAg, Inc.; Director and member of the Investment and Audit Committees of the United Methodist Foundation of Northern Illinois "Maintaining the highest ethical standards is critical to the success of not-for-profits in today's world. Dr. Verschoor's book provides a practical, highly prescriptive approach to ensuring that governance processes meet the highest expectations of managers, employees, volunteers, contributors, and other stakeholders. I am very impressed with the readability of the book. It definitely raises one's awareness of the need for a thought-out plan that ensures strong financial and ethical credibility." --John S. Maxson, President and CEO Greater North Michigan Avenue Association, Chicago, Illinois A concise and readable account of the audit committee's roles and responsibilities The Sarbanes-Oxley Act has changed the way all corporations now operate, regardless of size. In Audit Committee Essentials, goverance expert Curtis Verschoor explains with great detail and razor-sharp precision why internal control is so critical, emphasizing financial literacy, a requirement under Sarbanes-Oxley, as well as oversight of the financial reporting process and related controls, ethics and the internal and independent audits. Written for seasoned professionals as well as newly assigned board members, Audit Committee Essentials is a vital tool in order to stay abreast of the rapidly changing governance requirements and responsibilities of audit committees.
Download or read book Auditor Going Concern Reporting written by Marshall A. Geiger and published by Routledge. This book was released on 2021-06-09 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditor reporting on going-concern-related uncertainties remains one of the most challenging issues faced by external auditors. Business owners, market participants and audit regulators want an early warning of impending business failure. However, companies typically do not welcome audit opinions indicating uncertainty regarding their future viability. Thus, the auditor’s decision to issue a "going concern opinion" (GCO) is a complex and multi-layered one, facing a great deal of tension. Given such a rich context, academic researchers have examined many facets related to an auditor’s decision to issue a GCO. This monograph reviews and synthesizes 182 recent GCO studies that have appeared since the last significant review published in 2013 through the end of 2019. The authors categorize studies into the three broad areas of GCO: (1) determinants, (2) accuracy and (3) consequences. As an integral part of their synthesis, they summarize the details of each study in several user-friendly tables. After discussing and synthesizing the research, they present a discussion of opportunities for future research, including issues created or exacerbated as a result of the global COVID-19 pandemic. This monograph will be of assistance to researchers interested in exploring this area of auditor responsibility. It will also be of interest to auditing firms and individual practitioners wanting to learn what academic research has examined and found regarding this challenging aspect of audit practice. Auditing standard-setters and regulators will find it of interest as the authors review numerous studies examining issues related to audit policy and regulation, and their effects on GCO decisions. The examination of GCO research is extremely timely given the financial and business disruption caused by the worldwide COVID-19 pandemic. This unprecedented global event has caused companies, auditors and professional bodies to revisit and reassess their approach to going concern, and to think even more deeply about this fundamental business imperative.
Download or read book American Doctoral Dissertations written by and published by . This book was released on 1998 with total page 784 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Audit Reporting for Going Concern Uncertainty written by Sandro Brunelli and published by Springer. This book was released on 2018-01-30 with total page 115 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book employs a narrative analytical approach to explore all aspects of the debate surrounding auditor reporting on going concern uncertainty worldwide. In-depth analysis of significant academic studies and of regulatory perspectives is combined with an illuminating empirical study in the Italian context. The book opens by discussing the assessment of going concern for accounting and auditing purposes. It is examined how going concern is considered in the FASB and IASB accounting standards and how auditors in the PCAOB and IAASB environments should verify its presence in financial statements and report on it in the audit report. Accounting and auditing in relation to going concern in other jurisdictions are also addressed. Research into the determinants, accuracy, and consequences of going concern opinions (GCO) is then thoroughly reviewed, with separate examination of studies and trends in the United States, Europe, and the rest of the world. In the third part of the book, interesting evidence from the Italian Stock Market, including investor reactions to GCOs during the period 2008–2014, is presented and evaluated. The book will be of interest to academics, regulators, and practitioners alike.
Download or read book Artificial Intelligence in Accounting and Auditing written by Mariarita Pierotti and published by Springer Nature. This book was released on with total page 249 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book In Re Grand Jury Proceedings written by and published by . This book was released on 1981 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Research Handbook on Corporate Board Decision Making written by Oliver Marnet and published by Edward Elgar Publishing. This book was released on 2022-11-18 with total page 439 pages. Available in PDF, EPUB and Kindle. Book excerpt: With a state-of-the-art perspective on corporate board decision-making that encourages thinking outside the box, this cutting-edge Research Handbook provides fresh insights on the meaning, value, contribution, quality and purpose of the decision-making of those charged with corporate governance.
Download or read book Doing Business 2020 written by World Bank and published by World Bank Publications. This book was released on 2019-11-21 with total page 254 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.
Download or read book Audit Reports and Stock Markets written by Kim Ittonen and published by University of Vaasa. This book was released on 2009 with total page 211 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tiivistelmä: Tilintarkastuskertomukset ja osakemarkkinat.
Download or read book Reverse Mergers written by David N. Feldman and published by John Wiley & Sons. This book was released on 2010-05-20 with total page 305 pages. Available in PDF, EPUB and Kindle. Book excerpt: In good markets or bad, reverse mergers play a key role for companies that want to avoid the IPO route for going public. Since the successful first edition of Reverse Mergers was published in 2006, the economic and regulatory landscape has changed. Executives, owners, lawyers, accountants, professional investors, regulators, and others need to know what those changes mean for reverse mergers. Reverse-merger expert David Feldman gives an overview of the most important changes since the previous edition was published: new SEC regulations, the changing nature of SPACs (Special-Purpose Acquisition Company), and the emergence of new instruments called WRASPs (WestPark Alternative Senior Exchange Process). The book includes a new chapter on China, and the “Experts Speak” chapter features all new interviewees. David Feldman is one of the country’s leading experts on reverse mergers, self-filings, and other alternatives to IPOs. His firm has guided hundreds of companies on going public, advising them on structure and mechanics, financing, due diligence, regulatory issues, and more.
