Download or read book Big 4 Global Networks written by M. Paulina Kassawat and published by . This book was released on 2015 with total page 73 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Big 4 global networks (Deloitte, Ernst & Young [E&Y], KPMG, and PricewaterhouseCoopers [PwC]) market themselves as providers of worldwide seamless services and consistent audit quality through their members. Under the current environment in which these auditors operate, there are three types of global network members: inspected non-U.S. affiliates (inspected affiliates, hereafter), non-inspected non-U.S. affiliates (non-inspected affiliates, hereafter), and inspected U.S. offices (U.S. offices, hereafter). The recent suspension of the China-based Big 4 affiliates from auditing U.S.-listed companies calls into question whether these global networks can deliver the same level of audit quality across all their members and whether those located in jurisdictions denying access to the Public Company Accounting Oversight Board (PCAOB or Board, hereafter) to conduct inspections may benefit from such inspections. This study examines the effect of being an affiliate and the effect of PCAOB inspections on perceived audit quality. I use earnings response coefficients (ERCs) as a proxy for perceived audit quality. This study finds no evidence that affiliates have lower perceived audit quality than that of the U.S. offices. Additionally, I find no evidence that PCAOB inspected members have higher perceived audit quality than that of the non-inspected members. These results are robust to different measures of unexpected returns, unexpected earnings, and to using alternative approaches to determine when an auditor has been inspected. These findings are relevant because they provide evidence that the Big 4 global networks are delivering on their promise of providing similar audit quality through all their members. Additionally, the lack of results of the effect of PCAOB inspections on audit quality is inconsistent with accountability theory but may suggest that the internal review systems and other internally developed mechanisms by the global networks are as effective as external accountability measures.
Download or read book Public Accounting Firms written by United States. General Accounting Office and published by . This book was released on 2003 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 How to Make Partner and Still Have a Life written by Heather Townsend and published by Kogan Page Publishers. This book was released on 2019-12-03 with total page 364 pages. Available in PDF, EPUB and Kindle. Book excerpt: Becoming a partner in a professional services firm is for many ambitious fee-earners the ultimate goal. But in this challenging industry, with long hours, high pressure and even higher expectations, how do you stand out from the crowd? How do you build the most effective relationships? And how do you find the time to do all of this and still have a fulfilling personal life? Now in its third edition, How to Make Partner and Still Have a Life equips individuals at the start of their career through to partner with the skills needed to reach and succeed at the leadership level. How to Make Partner and Still Have a Life details the expectations and realities of being a partner and outlines how you can continue to achieve once you have obtained the much-coveted role. This edition is updated with guidance on developing the right mindset for success and the importance of mentoring and sponsorship. There is a specific focus on women and BAME professionals and the challenges faced by individuals coming from non-traditional or under-represented backgrounds. Heather Townsend and Jo Larbie provide a guide to help you tackle common obstacles and work smarter - not harder - to reach the top. Start your journey to partnership and still have the time for a life outside of work.
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 Proceedings of the 11th International Conference on Emerging Challenges Smart Business and Digital Economy 2023 ICECH 2023 written by Nguyen Danh Nguyen and published by Springer Nature. This book was released on 2023 with total page 594 pages. Available in PDF, EPUB and Kindle. Book excerpt: Zusammenfassung: This is an open access book. Hanoi University of Science and Technology - School of Economics and Management, University of Economics Ho Chi Minh City, University of Economics and Business - Vietnam National University, Hanoi, National Economics University - Faculty of Business and Management, The University of Danang - University of Economics, Vietnam National University - International School, Foreign Trade University, University of Hertfordshire (UK), AVSE Global (France) and PPM School of Management (Indonesia) will organize The 11th International Conference on Emerging Challenges: Smart Business and Digital Economy, Vietnam on November 3-4, 2023. We would like to invite you to be a part of the ICECH2023 and submit your research papers for presentation consideration. The aim of ICECH2023 is to provide a forum for academics and professionals to share research findings, experiences and knowledge for adaptation and business strategy in a post-Covid as well as various uncertainties and complexities in the world in the Asia-Pacific region. We welcome the submissions in Economics, Business, Innovation Management, and Business Law
Download or read book The Next Leap written by Hans Bakker and published by Cyan Communications. This book was released on 2004 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Drawing upon on-the-job know-how from their client base and findings from their research, a team of consultants from KPMG, one of the world's leading consulting firms, lays out a practical framework for catapulting international companies to the next level of growth and increased profitability. Through interviews with CEOs and other executives from leading multinational corporations, including ABN AMRO, British Petroleum, Unilever, and Vodafone, they examine how these companies have experienced dramatically different results in the face of the same brutal factors--constantly evolving customer needs, a highly volatile economic environment, and rapid expansion--that less successful companies have encountered. Having determined that the accomplishment of substantial growth in global markets could only be realized via the development of effective partnerships and alliances with other organizations, they conclude that companies must increasingly rely on suppliers, clients, governments, and even competitors, as well as effectively manage this complex network in order to achieve significant gains.
Download or read book The influence of clients on the social identities within the audit profession written by Johanna Sylvander and published by Linköping University Electronic Press. This book was released on 2020-03-02 with total page 105 pages. Available in PDF, EPUB and Kindle. Book excerpt: The overall purpose of the thesis is to explore the meaning of professionalism and independence for the individuals within the audit arena. Professionalism is defined as the occupational values that guide auditors’ professional behaviour, and how independence is understood is assumed to be influenced by the social groups the auditors identify with. The audit arena consists of several social actors, i.e. the audit profession, audit firms, and auditors, as well as external constituencies of the profession, i.e. accountors and accountees. The audit profession both serves the public interest by quality-ensuring the information provided by the accountors to the accountees as well as conducts business in a state-sanctioned monopoly-like market. Appearing independent and professional is therefore critical for the profession as independence and professionalism is the basis of society’s trust in the profession and may particularly influence the profession’s ability to recruit and retain staff. The audit profession, audit firms, offices and audit teams are social groups which influence the values, attitudes, and behaviours of the auditors through the process of socialization into the profession and the audit firm. However, accountors (i.e. clients) and accountees (i.e. stakeholders such as investors) are also social actors, who may influence the values, attitudes, and behaviour of auditors, if auditors identify with these social actors. Exploring the social identities at ‘play’ within the audit arena enables us to more fully understand the values that guide professional work. The thesis empirically investigates the social identity audit arena through potential, current, and former audit employees’ perceptions of the audit arena, where the data is both qualitative (interviews) and quantitative (surveys) in nature. The empirical material provides both pre-socialized and post-socialized perspectives on the audit arena, where the bulk of the material stems from the pre-socialized perspective. The thesis suggests that there are two types of auditors, namely small client auditors and large client auditors, where the small client auditor group dominates the audit arena. The role of the small client auditor is described differently from the large (public) client auditor’s role. The small client auditor is perceived as a teacher who helps the clients run their businesses better, and avoid problems with tax authorities et cetera, making it necessary for the auditor to have a good and close relationship with the client in order to fulfil her/his role. The large client auditor is described more as having the ‘traditional’ guardians of the market role. Hence, it seems as the small client auditor is guided by other values and has a different understanding of independence compared to the large client auditor. However, the large client auditor is also perceived as having a counselling teacher role, indicating that some professional values are shared by small client and large client auditors. These different roles auditors are perceived to have, where independence and working for the public interest seem to mean different things, can influence how new audit employees perceive the profession. If employees expect to work as ‘large client auditors’, but instead experience work being guided by small client auditor values (or vice versa), it may influence the willingness to stay in the profession. These two roles are also a potential factor influencing the expectation gap, i.e. the gap between what society thinks the auditor does and what s/he does in practice. These two roles may therefore influence society’s image of the auditor, and where the profession may have issues in appearing independent in the relationship with small clients. Avhandlingens övergripande syfte är att utforska innebörden av professionalism och oberoende för individerna inom revisionsarenan. Professionalism definieras som de yrkesrelaterade värderingarna som styr hur man som professionell revisor bör agera och hur oberoende förstås antas påverkas av vilka sociala grupper revisorn identifierar sig med. Revisionsarenan består av flera sociala aktörer, nämligen revisionsprofessionen, revisionsbyråer, och revisorer, och även externa intressenter till professionen, nämligen redovisningsskyldiga och redovisningsberättigade. Revisionsprofessionen har ett viktigt samhällsuppdrag att kvalitetssäkra informationen som de redovisningsskyldiga tillhåller de redovisningsberättigade. Dock bedriver professionen samtidigt affärer på den monopolmarknad professionen har genom den lagstadgade revisionen. För professionen är det därmed av yttersta vikt att framstå som oberoende och professionell, då oberoende och professionalism är grunden för samhällets tillit till professionen. Innebörden av professionalism och oberoende inom revisionsarenan kan speciellt påverka professionens möjligheter att rekrytera och behålla personal. Revisionsprofessionen, revisionsbyråerna, arbetskontoren och revisionsteamen är sociala grupper som påverkar revisorers värderingar, attityder och beteende genom socialiseringen in i professionen och revisionsbyrån. De redovisningsskyldiga (klienter) och de redovisningsberättigade (intressenter så som investerare) är andra sociala aktörer som kan påverka revisorers värderingar, attityder och beteende, om revisorerna identifierar sig med dessa sociala grupper. Genom att utforska vilka sociala identiteter som verkar inom revisionsarenan kan vi få större kunskap kring vilka värderingar som styr det professionella arbetet. Avhandlingen undersöker potentiella, nuvarande och före detta revisionsmedarbetares uppfattningar om revisionsarenan, där empirin både är av kvalitativ (intervjuer) och kvantitativ (enkäter) natur. Det empiriska materialet ger både ett ‘försocialiserat’ och ‘eftersocialiserat’ perspektiv på revisionsarenan, där tyngden ligger på det försocialiserade perspektivet. Avhandlingen tyder på att det finns två typer av revisorer, nämligen ‘småbolagsrevisorer’ och ‘storbolagsrevisorer’, där ‘småbolagsrevisorer’ är den största gruppen. ‘Småbolagsrevisorns’ roll beskrivs annorlunda jämfört med hur ‘storbolagsrevisorns’ roll beskrivs. ‘Småbolagsrevisorn’ uppfattas som en lärare som hjälper klienterna att driva sina företag bättre, och undvika problem med Skatteverket med mera, vilket innebär att revisorn måste ha en god och nära relation med klienten för att kunna uppfylla sin roll. ‘Storbolagsrevisorn’ beskrivs mer som revisorsrollen traditionell beskrivs, d.v.s. som en ‘marknadsväktare’ och en oberoende granskare. Det verkar alltså som att ‘småbolagsrevisorn’ utgår ifrån andra professionella värderingar och har en annan förståelse av oberoende jämfört med ‘storbolagsrevisorn’. Dock uppfattas ‘storbolagsrevisorn’ även ha en rådgivande lärarroll, vilket indikerar att ‘småbolagsrevisorer’ och ‘storbolagsrevisorer’ delar vissa professionella värderingar. Dessa olika roller som revisorer upplevs ha, där oberoende och arbete för det allmännas intresse verkar betyda olika saker, kan påverka hur nya anställda upplever revision som yrke. Om anställda förväntar sig att arbeta som en ’storbolagsrevisor’ men istället får uppleva yrket som en ’småbolagsrevisor’ (eller tvärtom) så kan det påverka viljan att vara kvar i yrket. Dessa två roller är även en potentiell aspekt som påverkar förväntansgapet, dvs skillnaden mellan vad samhället tror att revisorn gör och vad hen faktiskt gör. Dessa två roller kan alltså påverka samhällets bild av revisorn, där revisionsprofessionen kan ha svårt att hävda sig vara oberoende gentemot dessa mindre klienter.
Download or read book The Network Challenge Chapter 4 written by Russell E. Palmer and published by Pearson Education. This book was released on 2009-05-19 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt: Global networks of firms are rapidly replacing top-down, hierarchical organizations. Such networks, thanks to information technology and global communications systems, can respond to changes in international demand faster and more flexibly than rigid corporate organizations of the past. But by drawing together diverse cultures and individuals, these networks present new challenges to leaders. Traditional styles of leadership are not enough for this emerging environment. The kind of leadership style that leads to efficient execution in these global networks is different from the “do it and do it now” approach that might work in hierarchical organizations. Based on the author’s experience in the leading global accounting firm Touche Ross, serving as dean of the Wharton School, and heading his own corporate investment firm, this chapter discusses leadership in a networked, global environment.
Download or read book Auditing Transformation written by Jan Marton and published by Taylor & Francis. This book was released on 2023-08-25 with total page 420 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book identifies drivers of transformation of auditing, including regulation, digitalisation, sustainability, and individual auditor characteristics, and discusses how the drivers affect auditing. It provides a holistic perspective, discussing these current and highly relevant themes in depth and ‘one by one’ and also stresses the importance of the temporal dimension, i.e., offering a historical and a present-day perspective. The book covers several different theoretical perspectives when analysing and discussing how the various drivers affect auditors, the audit process, accounting firms, stakeholders and so on. Sweden is used as a setting to study the effects of these drivers of transition. The Swedish experience is generalisable to other European countries, with a Germanic origin currently influenced by Anglo-American ideas of auditing. In addition, Sweden provides a research setting with unique access to empirical data. The monograph is unique in its broad coverage of drivers of transformation, combined with its clear focus on financial auditing. It is informed by a wide range of research approaches, from qualitative interview studies to recently developed machine learning methods. Readers, therefore, benefit from a comprehensive understanding of current changes in the audit industry. This will be a useful reference work for students of accounting and auditing, as well as for audit practitioners, including both auditors and regulators, and for researchers.
Download or read book Big Data of Complex Networks written by Matthias Dehmer and published by CRC Press. This book was released on 2016-08-19 with total page 290 pages. Available in PDF, EPUB and Kindle. Book excerpt: Big Data of Complex Networks presents and explains the methods from the study of big data that can be used in analysing massive structural data sets, including both very large networks and sets of graphs. As well as applying statistical analysis techniques like sampling and bootstrapping in an interdisciplinary manner to produce novel techniques for analyzing massive amounts of data, this book also explores the possibilities offered by the special aspects such as computer memory in investigating large sets of complex networks. Intended for computer scientists, statisticians and mathematicians interested in the big data and networks, Big Data of Complex Networks is also a valuable tool for researchers in the fields of visualization, data analysis, computer vision and bioinformatics. Key features: Provides a complete discussion of both the hardware and software used to organize big data Describes a wide range of useful applications for managing big data and resultant data sets Maintains a firm focus on massive data and large networks Unveils innovative techniques to help readers handle big data Matthias Dehmer received his PhD in computer science from the Darmstadt University of Technology, Germany. Currently, he is Professor at UMIT – The Health and Life Sciences University, Austria, and the Universität der Bundeswehr München. His research interests are in graph theory, data science, complex networks, complexity, statistics and information theory. Frank Emmert-Streib received his PhD in theoretical physics from the University of Bremen, and is currently Associate professor at Tampere University of Technology, Finland. His research interests are in the field of computational biology, machine learning and network medicine. Stefan Pickl holds a PhD in mathematics from the Darmstadt University of Technology, and is currently a Professor at Bundeswehr Universität München. His research interests are in operations research, systems biology, graph theory and discrete optimization. Andreas Holzinger received his PhD in cognitive science from Graz University and his habilitation (second PhD) in computer science from Graz University of Technology. He is head of the Holzinger Group HCI-KDD at the Medical University Graz and Visiting Professor for Machine Learning in Health Informatics Vienna University of Technology.
Download or read book Big Data Analytics written by Vasudha Bhatnagar and published by Springer. This book was released on 2013-12-06 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book constitutes the thoroughly refereed conference proceedings of the Second International Conference on Big Data Analytics, BDA 2013, held in Mysore, India, in December 2013. The 13 revised full papers were carefully reviewed and selected from 49 submissions and cover topics on mining social media data, perspectives on big data analysis, graph analysis, big data in practice.
Download or read book Globalization Gating and Risk Finance written by Unurjargal Nyambuu and published by John Wiley & Sons. This book was released on 2018-01-16 with total page 476 pages. Available in PDF, EPUB and Kindle. Book excerpt: An in-depth guide to global and risk finance based on financial models and data-based issues that confront global financial managers. Globalization, Gating, and Risk Finance offers perspectives on global risk finance in a world with economies in transition. Developed from lectures and research projects investigating the consequences of globalization and strategic approaches to fundamental economics and finance, it provides an approach based on financial models and data; it includes many case-study problems. The book departs from the traditional macroeconomic and financial approaches to global and strategic risk finance, where economic power and geopolitical issues are intermingled to create complex and forward-looking financial systems. Chapter coverage includes: Globalization: Economies in Collision; Data, Measurements, and Global Finance; Global Finance: Utility, Financial Consumption, and Asset Pricing; Macroeconomics, Foreign Exchange, and Global Finance; Foreign Exchange Models and Prices; Asia: Financial Environment and Risks; Financial Currency Pricing, Swaps, Derivatives, and Complete Markets; Credit Risk and International Debt; Globalization and Trade: A Changing World; and Compliance and Financial Regulation. Provides a framework for global financial and inclusive models, some of which are not commonly covered in other books. Considers risk management, utility, and utility-based multi-agent financial theories. Presents a theoretical framework to assist with a variety of problems ranging from derivatives and FX pricing to bond default to trade and strategic regulation. Provides detailed explanations and mathematical proofs to aid the readers’ understanding. Globalization, Gating, and Risk Finance is appropriate as a text for graduate students of global finance, general finance, financial engineering, and international economics, and for practitioners.
Download or read book The Global Network of Export Processing Zones written by Richard L. Bolin and published by . This book was released on 1989 with total page 134 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Edge Computing written by Fadi Al-Turjman and published by Springer. This book was released on 2018-11-09 with total page 188 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this book, contributors provide insights into the latest developments of Edge Computing/Mobile Edge Computing, specifically in terms of communication protocols and related applications and architectures. The book provides help to Edge service providers, Edge service consumers, and Edge service developers interested in getting the latest knowledge in the area. The book includes relevant Edge Computing topics such as applications; architecture; services; inter-operability; data analytics; deployment and service; resource management; simulation and modeling; and security and privacy. Targeted readers include those from varying disciplines who are interested in designing and deploying Edge Computing. Features the latest research related to Edge Computing, from a variety of perspectives; Tackles Edge Computing in academia and industry, featuring a variety of new and innovative operational ideas; Provides a strong foundation for researchers to advance further in the Edge Computing domain.
Download or read book The Political Power of the Business Corporation written by Stephen Wilks and published by Edward Elgar Publishing. This book was released on 2013-01-01 with total page 330 pages. Available in PDF, EPUB and Kindle. Book excerpt: The large business corporation has become a governing institution in national and global politics. This study offers a critical account of its political dominance and lack of democratic legitimacy.
Download or read book Computer Networking Essentials written by Debra Littlejohn Shinder and published by Cisco Press. This book was released on 2001 with total page 772 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Computer Networking Essentials" starts with an introduction to networking concepts. Readers learn computer networking terminology and history, and then dive into the technical concepts involved in sharing data across a computer network.
