Download or read book Behind Closed Doors What Company Audit is Really About written by V. Beattie and published by Springer. This book was released on 2001-03-13 with total page 309 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book takes us 'behind closed doors' to uncover the nature of the relationship between the audit engagement partner and the company finance director in major listed companies. Based on matched interviews with finance directors and audited engagement partners of six listed companies, the book uncovers both sides' perceptions of how contentious and non-contentious issues are resolved. New insights are provided about the workings of the audit process itself, how negotiation is conducted and the personal relationships and balance of power between the auditors and the board of directors.

Download or read book Behind Closed Doors What Company Audit is Really About written by V. Beattie and published by Palgrave Macmillan. This book was released on 2001-03-13 with total page 333 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book takes us 'behind closed doors' to uncover the nature of the relationship between the audit engagement partner and the company finance director in major listed companies. Based on matched interviews with finance directors and audited engagement partners of six listed companies, the book uncovers both sides' perceptions of how contentious and non-contentious issues are resolved. New insights are provided about the workings of the audit process itself, how negotiation is conducted and the personal relationships and balance of power between the auditors and the board of directors.

Download or read book Reaching Key Financial Reporting Decisions written by Stella Fearnley and published by John Wiley & Sons. This book was released on 2011-08-04 with total page 471 pages. Available in PDF, EPUB and Kindle. Book excerpt: The regulatory framework for financial reporting, auditing and governance has changed radically in recent years, as a result of problems identified from the Enron scandal and more recently from the drive to implement global standards. In a key regulatory change, a company audit committee is now expected to play a significant role in agreeing the contents of the financial statements and overseeing the activities of the auditors. Finance Directors, Audit Committee Chairs and Audit Engagement Partners are required to discuss and negotiate financial reporting and auditing issues, a significant process leading to the agreement of the published numbers and disclosures, and to the issuing of the auditor's report which accompanies them, but which is entirely unobservable by third parties. Reaching Key Financial Reporting Decisions: How Directors and Auditors Interact is a fascinating, behind-the-scenes examination of this closed process. The authors draw on the results of face to face interviews, and an extensive survey of finance directors, audit committee chairs and audit partners, and present nine company case studies highlighting the process of discussion and negotiation and the methods by which the agreed financial reporting outcome was reached. Detailed analysis of the case studies: Allows those involved in the process to benchmark their behaviours against those of others Enables a comparison between the previous and current regulatory environments to see what has changed, and sheds light on the sorts of behaviours the current regulatory framework encourages Evaluates the effectiveness of the changed regulatory regime, providing evidence relevant to current policy debates concerning the value of audit, IFRS and the relative merit of rules-based versus principles-based accounting standards in relation to professional judgement and compliance The unprecedented access and unique insights offered by this book make it invaluable for audit firm staff and partners, audit committee chairs and company directors involved in agreeing the published financial statements, as well as those who have an interest in the financial statements, but do not have access to the negotiation process.

Download or read book The Audit Committee Performing Corporate Governance written by Laura F. Spira and published by Springer Science & Business Media. This book was released on 2007-05-08 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt: Why do we need to understand audit committees? The Cadbury Committee recommended that UK companies should adopt them in response to financial scandals that have stemmed from dubious financial reporting practices. In other countries, similar commissions have made similar recommendations and audit committees are now a common institution. However, many practitioners doubt whether an audit committee really does much to ensure the integrity of a firm's financial statements because, as outsiders, members don't know enough to dig deeply beneath the numbers. The Audit Committee: Performing Corporate Governance argues that such criticism overlooks the ceremonial function of these committees. The audit committee is an arena where members can form and strengthen shifting and fragmentary networks with each other and with the external auditors. Within these networks, both consensus and independence are demonstrated, generating comfort, which legitimises the company and maintains its access to external sources of capital. The audit committee is a key part of the corporate governance structure within an organisation. Many in the UK have been patched together to meet regulatory requirements and their operation is poorly understood because few people other than their members have access to their deliberations. In this account of the world of audit committees the practitioner will find the ethnographical perspectives on ceremonial performance, consensus, independence, and comfort both familiar and different. It's like looking at a photograph of something commonplace from an unusual angle or through a strange-shaped lens.

Download or read book Corporate Financial Reporting written by Andrew Higson and published by SAGE. This book was released on 2002-12-13 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: `This is a book which should be read by all students, whether undergraduate and postgraduate. It also provides a succinct guide for the manager who wishes to come to grips with this topic, or the accountant nostalgic to recollect the non too praiseworthy and indecisive history of this topic′ - Managerial Auditing Journal Corporate Financial Reporting critically examines contemporary corporate financial reporting. The complexity of the reporting process and the myriad of issues facing the directors, accountants and auditors can only be successfully understood from a firm conceptual base. Recent financial scandals clearly highlight the interrelationships between all the themes explored in this book, from financial reporting to auditing, from management′s motivations to fraud. Special features of this book include: - A critical examination of accounting ′theory′ - Senior practitioners′ insights on ′a true and fair view′ - An exploration of ′the financial reporting expectations gap′ - A discussion of the nature of ′corporate performance′ - An examination of corporate fraud - An examination of the implications of ′real-time′ reporting by companies - Discussion questions at the end of each chapter The book will be relevant to advanced undergraduate as well as postgraduate and MBA students.

Download or read book Auditor Independence written by Ismail Adelopo and published by Routledge. This book was released on 2016-04-08 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt: In Auditor Independence, Ismail Adelopo argues that the importance of auditors' independence cannot be over-emphasised. Not only do auditors provide certification of the truth and fairness of the information prepared by managers, they also have a duty to express opinions on the degree of compliance with laws and regulations guiding a firm's operations. Theirs is a socially important responsibility. In all that has been proposed to mitigate the governance crisis and restore confidence in the market system, relatively little attention has been paid to auditor independence. Examining the historical role of auditing in corporate governance and the regulatory context, this book sets the function within a theoretical framework and then provides empirical analysis of the problem issues such as the relationship between audit committees and external auditors and the probity of providing non-auditing services to audit clients. The focus on matters that are damaging to market confidence and threatening to the reputation of the auditing profession, means the conclusions and recommendations in this book are important for key stakeholders, including policy makers, regulators, those running companies, and their investors and customers. This is also a book for those responsible for training in the auditing profession and for others with a research or academic interest in the matters addressed.

Download or read book Auditor s Dictionary written by David O'Regan and published by John Wiley & Sons. This book was released on 2004-10-06 with total page 337 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Dictionary of Auditing is a one-stop resource for key auditing terminology, concepts, and processes essential to auditors and of increasing interest to those that work with them. Covers key regulatory developments such as Sarbanes Oxley and provides links for further reading.

Download or read book Value Relevance of Accounting Information in Capital Markets written by Ojo, Marianne and published by IGI Global. This book was released on 2016-12-12 with total page 323 pages. Available in PDF, EPUB and Kindle. Book excerpt: Among banking industries and insurance and security sectors, systemic risk and information uncertainty can generate negative consequences. By developing solutions to address such issues, financial regulation initiatives can be optimized. Value Relevance of Accounting Information in Capital Markets is an essential reference source for the latest scholarly research on the importance of information asymmetries and uncertainties and their effects on the overall regulation of financial industries. Featuring extensive coverage on a wide range of perspectives, such as financial reporting standards, investor confidence, and capital flows, this publication is ideally designed for professionals, accountants, and academics seeking current research on the effects of the underlying elements in investing.

Download or read book Know it All Find it Fast written by Robert John Duckett and published by Facet Publishing. This book was released on 2008 with total page 497 pages. Available in PDF, EPUB and Kindle. Book excerpt: There is a queue, the phone is ringing, the photocopier has jammed and your enquirer is waiting for a response. You are stressed and you can feel the panic rising. Where do you go to find the information you need to answer the question promptly and accurately? Answering queries from users is one of the most important services undertaken by library and information staff. Yet it is also one of the most difficult, least understood subjects. There are still very few materials available to help frontline staff - often paraprofessional - develop their reader enquiry skills. This award-winning sourcebook is an essential guide to where to look to find the answers quickly. It is designed as a first point of reference for library and information practitioners, to be depended upon if they are unfamiliar with the subject of an enquiry - or wish to find out more. It is arranged in an easily searchable, fully cross-referenced A-Z list of around 150 of the subject areas most frequently handled at enquiry desks. Each subject entry lists the most important information sources and where to locate them, including printed and electronic sources, relevant websites and useful contacts for referral purposes. The authors use their extensive experience in reference work to offer useful tips, warn of potential pitfalls, and spotlight typical queries and how to tackle them. This new edition has been brought right up-to-date with all sources checked for currency and many new ones added. The searchability is enhanced by a comprehensive index to make those essential sources even easier to find - saving you valuable minutes! Readership: Offering quick and easy pointers to a multitude of information sources, this is an invaluable reference deskbook for all library and information staff in need of a speedy answer, in reference libraries, subject departments and other information units.

Download or read book Group Decision and Negotiation GDN 2006 written by Stefan Seifert and published by KIT Scientific Publishing. This book was released on 2006 with total page 324 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book IBSS Economics 2002 Vol 51 written by Compiled by the British Library of Political and Economic Science and published by Routledge. This book was released on 2013-05-13 with total page 676 pages. Available in PDF, EPUB and Kindle. Book excerpt: First published in 1952, the International Bibliography of the Social Sciences (anthropology, economics, political science, and sociology) is well established as a major bibliographic reference for students, researchers and librarians in the social sciences worldwide. Key features * Authority: Rigorous standards are applied to make the IBSS the most authoritative selective bibliography ever produced. Articles and books are selected on merit by some of the world's most expert librarians and academics. *Breadth: today the IBSS covers over 2000 journals - more than any other comparable resource. The latest monograph publications are also included. *International Coverage: the IBSS reviews scholarship published in over 30 languages, including publications from Eastern Europe and the developing world. *User friendly organization: all non-English titles are word sections. Extensive author, subject and place name indexes are provided in both English and French. Place your standing order now for the 2003 volumes of the the IBSS Anthropology: 2002 Vol.48 December 2003: 234x156: Hb: 0-415-32634-6: £195.00 Economics: 2002 Vol.51 December 2003: 234x156: Hb: 0-415-32635-4: £195.00 Political Science: 2002 Vol.51 December 2003: 234x156: Hb: 0-415-32636-2: £195.00 Sociology: 2002 Vol.52 December 2003: 234x156: Hb: 0-415-32637-0: £195.00

Download or read book Dealing with Confidence written by Staffan Furusten and published by Copenhagen Business School Press DK. This book was released on 2005 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Based on studies of the use of management consulting, financial consulting, legal services, and IT services, this book sheds light on how needs in organizations for management advice services are constructed and why certain service suppliers are given trust to deliver. "

Download or read book Material Markets written by Donald MacKenzie and published by Oxford University Press on Demand. This book was released on 2009 with total page 239 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial markets, processes, and instruments are often difficult to fathom; and recent turbulence suggests they may be out of control in some respects. Donald Mackenzie is one of the most perceptive analysts of the workings of the financial world. In this book, MacKenzie argues that economic agents and markets need to be analyzed in their full materiality: their physicality, their corporeality, their technicality. Markets are populated not by disembodied, abstract agents, but by embodied human beings and technical systems. Concepts and systematic ways of thinking that simplify market processes and make them mentally tractable are essential to how markets function. In putting forward this material sociology of markets, the book synthesizes and contributes to the new field of social studies of finance: the application to financial markets not just of economics but of wider social-science disciplines, in particular science and technology studies. The topics covered include hedge funds (the book contains the first social-science study of a hedge fund based on direct observation); the development of financial derivatives exchanges (non-existent in 1970, but now trading products equivalent to $13,000 for every human being on earth); arbitrage; how corporate profit figures are constructed; and the crucial new markets in carbon emissions. The book will appeal to research students and academics across the social sciences, and the general reader will enjoy the book's explanations and analyses of some of the most important phenomena of today's turbulent markets.

Download or read book Auditors Market Concentration and Their Role Second Report of Session 2010 11 Vol 2 Evidence written by Great Britain. Parliament. House of Lords. Select Committee on Economic Affairs and published by The Stationery Office. This book was released on 2011-03-30 with total page 386 pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditors : Market concentration and their role, second report of session 2010-11, Vol. 2: Evidence

Download or read book Corporate Integrity Framework Research Monograph Impact of non audit services on auditor independence written by and published by . This book was released on 2007 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Stealing Your Vote written by Christina Bobb and published by Simon and Schuster. This book was released on 2023-01-24 with total page 270 pages. Available in PDF, EPUB and Kindle. Book excerpt: How Election Fraud Is Rampant, and How to Stop It before It Kills America The mainstream media has labeled it "The Big Lie," but the facts on the ground tell a very different story. While politicians on both sides of the aisle scramble to stifle all investigations into election fraud, and the mainstream media pumps out "nothing to see here" stories, investigative reporter Christina Bobb reveals the ugly truth: the 2020 election was riddled with lying, cheating, stealing, and vote dumping which disenfranchised millions of Americans and probably swayed the outcome of the election. As usual, the cover-up was even worse than the crime, as politicians, media and activists launched an all-out assault on facts and evidence, doing everything in their power to bury the truth and slander anyone who dared ask the inconvenient questions. Stealing Your Vote tells the story of corruption within the Democratic Party—but also reveals the cowardice throughout the Republican Party, as fat and happy politicians from both parties desperately worked to protect the status quo. Bobb also tells the story of a handful of brave patriots who tried, and continue trying, to find out just what happened in 2020. As we look forward to 2024, we face an unprecedented crisis: millions of Americans have now lost faith in the integrity of our elections. The country has become ever-more polarized, pitting those who believe the election was stolen versus those who are determined to cancel both the investigations and the doubters. But election integrity should not be a partisan issue. Fair and honest elections are the bedrock of our republic—while tainted elections are the hallmark of tyranny. If we fail to regain election integrity and the trust of the American people, all of us, Democrat and Republican, liberal and conservative, are doomed to a dark future. Christina Bobb's Stealing Your Vote is the first and only investigative report into what truly happened in the 2020 elections and the cover-up that followed, and what we must do now as our next presidential election approaches.

Download or read book Corporate Collapse written by Frank Clarke and published by Cambridge University Press. This book was released on 2003-04-07 with total page 416 pages. Available in PDF, EPUB and Kindle. Book excerpt: This revised edition of Clarke, Dean and Oliver's provocative book tells why accounting has failed to deliver the truth about a company's state of affairs or to give warning of its drift towards failure. A number of well-known cases of corporate collapse from the 1960s to the 1990s and beyond are studied and the recent HIH and One.Tel collapses are examined. Corporate Collapse is essential reading for professional accountants and auditors, company directors and managers, regulators, corporate lawyers, investors and everyone aspiring to join their ranks.