Download or read book The Effects of Auditing on Moral Hazard and Information Asymmetries written by Sung Sig Yoon and published by . This book was released on 1987 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Asymmetric Information in Financial Markets written by Ricardo N. Bebczuk and published by Cambridge University Press. This book was released on 2003-08-21 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt: Asymmetric information (the fact that borrowers have better information than their lenders) and its theoretical and practical evidence now forms part of the basic tool kit of every financial economist. It is a phenomenon that has major implications for a number of economic and financial issues ranging from both micro and macroeconomic level - corporate debt, investment and dividend policies, the depth and duration of business cycles, the rate of long term economic growth - to the origin of financial and international crises. Asymmetric Information in Financial Markets aims to explain this concept in an accessible way, without jargon and by reducing mathematical complexity. Using elementary algebra and statistics, graphs, and convincing real-world evidence, the author explores the foundations of the problems posed by asymmetries of information in a refreshingly accessible and intuitive way.

Download or read book Continuous Auditing written by David Y. Chan and published by Emerald Group Publishing. This book was released on 2018-03-21 with total page 359 pages. Available in PDF, EPUB and Kindle. Book excerpt: Continuous Auditing provides academics and practitioners with a compilation of select continuous auditing design science research, and it provides readers with an understanding of the underlying theoretical concepts of a continuous audit, ideas on how continuous audit can be applied in practice, and what has and has not worked in research.

Download or read book Risk Taking and Interest Rates written by Seung Jung Lee and published by International Monetary Fund. This book was released on 2017-02-10 with total page 47 pages. Available in PDF, EPUB and Kindle. Book excerpt: We study how low interest rates in the United States affect risk taking in the market of crossborder leveraged corporate loans. To the extent that actions of the Federal Reserve affect U.S. interest rates, our analysis provides evidence of a cross-border spillover effect of monetary policy. We find that before the crisis, lenders made ex-ante riskier loans to non- U.S. borrowers in response to a decline in short-term U.S. interest rates, and, after it, in response to a decline in longer-term U.S. interest rates. Economic uncertainty and risk appetite appear to play a limited role in explaining ex-ante credit risk. Our results highlight the potential policy challenges faced by central banks in affecting credit risk cycles in their own jurisdictions.

Download or read book The Cambridge Handbook of Compliance written by Benjamin van Rooij and published by Cambridge University Press. This book was released on 2021-05-20 with total page 1559 pages. Available in PDF, EPUB and Kindle. Book excerpt: Compliance has become key to our contemporary markets, societies, and modes of governance across a variety of public and private domains. While this has stimulated a rich body of empirical and practical expertise on compliance, thus far, there has been no comprehensive understanding of what compliance is or how it influences various fields and sectors. The academic knowledge of compliance has remained siloed along different disciplinary domains, regulatory and legal spheres, and mechanisms and interventions. This handbook bridges these divides to provide the first one-stop overview of what compliance is, how we can best study it, and the core mechanisms that shape it. Written by leading experts, chapters offer perspectives from across law, regulatory studies, management science, criminology, economics, sociology, and psychology. This volume is the definitive and comprehensive account of compliance.

Download or read book Dissertation Abstracts International written by and published by . This book was released on 2004 with total page 580 pages. Available in PDF, EPUB and Kindle. Book excerpt: Abstracts of dissertations available on microfilm or as xerographic reproductions.

Download or read book Proceedings of the Second International Conference on the Future of ASEAN ICoFA 2017 Volume 1 written by Ahmad Nizan Mat Noor and published by Springer. This book was released on 2019-04-15 with total page 579 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines how business, the social sciences, science and technology will impact the future of ASEAN. Following the ASEAN VISION 2020, it analyses the issues faced by ASEAN countries, which are diverse, while also positioning ASEAN as a competitive entity through partnerships. On the 30th anniversary of ASEAN, all ASEAN leaders agreed to the establishment of the ASEAN VISION 2020, which delineates the formation of a peaceful, stable and dynamically developed region while maintaining a community of caring societies in Malaysia, Indonesia, Singapore, Brunei, Vietnam, Thailand, the Philippines, Myanmar, Laos and Cambodia. In keeping with this aspiration, Universiti Teknologi MARA (UitM) Perlis took the initial steps to organise conferences and activities that highlight the role of the ASEAN region. The Second International Conference on the Future of ASEAN (ICoFA) 2017 was organised by the Office of Academic Affairs, Universiti Teknologi MARA Perlis, to promote more comprehensive integration among ASEAN members. This book, divided into two volumes, offers a useful guide for all those engaged in research on business, the social sciences, science and technology. It will also benefit researchers worldwide who want to gain more knowledge about ASEAN countries.

Download or read book Complex Systems and Sustainability in the Global Auditing Consulting and Credit Rating Agency Industries written by Nwogugu, Michael I. C. and published by IGI Global. This book was released on 2021-05-07 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt: Current and future issues in the global accounting/consulting, business opportunity, and credit rating agency (CRA) industries can have significant multiplier-effects on international trade, sustainable growth, and compliance (as physical phenomena). These three industries are among the most international and human-capital-intensive of all service industries. In these industries, analysis of business models and industry dynamics can provide insights about how human-computer interaction (HCI) and contract theory affect the evolution of financial market ecosystems and cross-border information flows, and how business models, work-allocation mechanisms, and liability allocation can evolve to manage change. An often-overlooked issue is that non-performing loans (NPLs), sustainability, and CRA efficiency can be significantly affected by business processes, corporate strategy, and HCI in industry ecosystems, multinational corporations (MNCs), and economic systems. Complex Systems and Sustainability in the Global Auditing, Consulting, and Credit Rating Agency Industries compares these three industries and introduces theories of public policy and “inter-business” processes. The book links industry structure, complex systems (including networks), behavioral game theory, structural changes, and antitrust problems to sustainability and the efficiency of pollution-remediation systems. The book introduces new “informal algorithms” and business/resource-allocation models that solve social-choice problems, and also contravene “impossibility theorems” that are at the core of modern computer science and mechanism design. This book is essential for professors and masters/PhD-level students and employees (in industry, financial services, research institutes, consulting firms, and government agencies) who are interested in industrial mathematics and theoretical computer science.

Download or read book Digitalization in Finance and Accounting written by David Procházka and published by Springer Nature. This book was released on 2021-02-05 with total page 368 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores current digitalization issues in finance and accounting with particular focus on emerging and transitioning markets. It features models, empirical studies and cases studies on topics such as Fintech, blockchain technology, financing renewable energy, and XBRL usage from sectors such health care, pharmacology, transportation, and education. Such a complex view of current economic phenomena makes the volume attractive not only for academia, but also for regulators and policy-makers, when deliberating the potential outcome of competing regulatory mechanisms.

Download or read book Handbook of the Economics of Finance written by G. Constantinides and published by Elsevier. This book was released on 2003-11-04 with total page 698 pages. Available in PDF, EPUB and Kindle. Book excerpt: Arbitrage, State Prices and Portfolio Theory / Philip h. Dybvig and Stephen a. Ross / - Intertemporal Asset Pricing Theory / Darrell Duffle / - Tests of Multifactor Pricing Models, Volatility Bounds and Portfolio Performance / Wayne E. Ferson / - Consumption-Based Asset Pricing / John y Campbell / - The Equity Premium in Retrospect / Rainish Mehra and Edward c. Prescott / - Anomalies and Market Efficiency / William Schwert / - Are Financial Assets Priced Locally or Globally? / G. Andrew Karolyi and Rene M. Stuli / - Microstructure and Asset Pricing / David Easley and Maureen O'hara / - A Survey of Behavioral Finance / Nicholas Barberis and Richard Thaler / - Derivatives / Robert E. Whaley / - Fixed-Income Pricing / Qiang Dai and Kenneth J. Singleton.

Download or read book Judgment and Decision Making Research in Accounting and Auditing written by Robert H. Ashton and published by Cambridge University Press. This book was released on 1995-09-29 with total page 311 pages. Available in PDF, EPUB and Kindle. Book excerpt: A timely and comprehensive study on behavioural decision-making within the field of accounting.

Download or read book Auditing Symposium written by and published by . This book was released on 1986 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Something to Believe In written by Rupesh Shah and published by Routledge. This book was released on 2017-09-29 with total page 250 pages. Available in PDF, EPUB and Kindle. Book excerpt: In a world where trust in politicians, corporations and the processes that determine our lives continues to dwindle, this innovative book brings together research, case studies and stories that begin to answer a central question for society: How we can create organisations, institutions, groups and societies that can nurture trusting relationships with one another and among individuals?Something to Believe In provides a fresh take on the corporate responsibility debate, based as it is on the work of key global thinkers on corporate social responsibility, along with a raft of work developed from collaborations between the New Academy of Business and the United Nations Volunteers, UK Department for International Development and TERI-Europe in countries such as Brazil, Nicaragua, Ghana, India, Sri Lanka, Bangladesh, Lebanon, Nigeria, the Philippines and South Africa. The focus is on business, and particularly how deeper, more systemic changes to current ways of understanding and undertaking business can and have been enacted in both developed countries and in nations where the Western concept of CSR means nothing. The market-based model of economic thinking-the increasingly distrusted globalisation project-which threatens to sweep all before it is challenged by many of the contributions to this book.The book tells stories such as the mobilization of civil society in Ghana to bring business to account; the reorientation of a business school to focus on values; the life-cycle of ethical chocolate; the accountability of the diamond business in a war zone; the need to reinvent codes of conduct for women workers in the plantations and factories of Nicaragua; a Philippine initiative to economically empower former Moslem liberation fighters; and the development of local governance practices in a South African eco-village.The book is split into four sections. "Through Some Looking Glasses" contains short, thought-provoking pieces about the issues of trust, belief and change from writers including Thabo Mbeki, Malcolm McIntosh and a reprinted piece from E.M. Forster. Section Two asks how it will be possible to believe in our corporations and provides new approaches from around the world on how space is being opened up to found businesses that are able to create trust. Section Three examines the role of auditing in fostering trust. Corporations continue to attempt to engender trust through their activities in philanthropy, reporting and voluntary programmes. But, post-Enron et al., even the most highly praised corporate mission statements are tarnished. Can social and environmental audits of corporate reports, codes and practices assuage our doubts about boardroom democracy? Section Four examines alternative forms of accountability, transparency and governance from around the world and offers some different ways of thinking about the practice of creating trust in society.Something to Believe In provides a host of fascinating suggestions about redefining and renewing the underlying deal between society and its organizations. It will become a key text for students, thinkers and practitioners in the field of corporate responsibility.

Download or read book Auditing Symposium VIII written by Rajendra P. Srivastava and published by . This book was released on 1986 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Sustainable Finance Digitalization and the Role of Technology written by Bahaaeddin Alareeni and published by Springer Nature. This book was released on 2022-07-13 with total page 1021 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book constitutes the refereed proceedings of the International Conference on Business and Technology (ICBT2021) organized by EuroMid Academy of Business & Technology (EMABT), held in Istanbul, between 06–07 November 2021. In response to the call for papers for ICBT2021, 485 papers were submitted for presentation and ‎inclusion in the proceedings of the conference. After a careful blind refereeing process, 292 papers ‎were selected for inclusion in the conference proceedings from forty countries. Each of these ‎chapters was evaluated through an editorial board, and each chapter was passed through a double-blind peer-review process.‎ The book highlights a range of topics in the fields of technology, ‎entrepreneurship, business administration, ‎accounting, and economics that can contribute to business ‎development in countries, such as ‎learning machines, artificial intelligence, big data, ‎deep ‎‎learning, game-based learning, management ‎information system, ‎accounting information ‎system, knowledge management, entrepreneurship, and ‎social enterprise, corporate social responsibility and sustainability, business policy and strategic ‎management, international management and organizations, organizational behavior and HRM, ‎operations management and logistics research, controversial issues in management and organizations, ‎turnaround, corporate entrepreneurship, innovation, legal issues, business ethics, and firm ‎governance, managerial accounting and firm financial affairs, non-traditional research, and creative ‎methodologies. These proceedings are reflecting quality research contributing theoretical and practical implications, for those who are wise to apply the technology within any business sector. It is our hope that the contribution of this book proceedings will be of the academic level which even decision-makers in the various economic and executive-level will get to appreciate.

Download or read book The Impact of Blockchain written by Seraphina Blake and published by RWG Publishing. This book was released on 2024-07-24 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Impact of Blockchain: Technology on Industries and Economies by Seraphina Blake explores the transformative power of blockchain technology. This groundbreaking book delves into how blockchain can disrupt and redefine traditional economic activities dominated by large institutions. With a focus on the technology's potential to decentralize control and enhance security in financial transactions, supply chain management, identity verification, and data security, Blake provides a high-level overview of blockchain's economic implications. Ideal for readers seeking to understand the future of blockchain, this study highlights its pro-innovation and pro-competitive strengths, offering insights into how this revolutionary technology could reshape our digital economies and address issues of market power concentration and inequality.

Download or read book Fair Value Measurement written by Mark L. Zyla and published by John Wiley & Sons. This book was released on 2019-12-24 with total page 516 pages. Available in PDF, EPUB and Kindle. Book excerpt: Get up to date on the latest FASB, SEC, and AICPA guidelines and best practices Fair Value Measurement provides hands-on guidance and the latest best practices for measuring fair value in financial reporting. The Financial Accounting Standards Board (FASB), the U.S. Securities and Exchange Commission (SEC), and the American Institute of CPAs (AICPA) have all updated their guidelines for practitioners, and this book details the changes from a practical perspective. This new third edition includes a discussion on Private Company Council accounting alternatives for business combinations and impairment testing, with a detailed example of the Market Participant Acquisition Premium (MPAP), including European and Asian examples and expanded discussion of IFRS. Fair value measurement guidelines continue to evolve, and this comprehensive reference provides a valuable, up-to-date resource for preparers, auditors, and valuation specialists. Adopt the best practices for implementing the FASB's Topic 820 Learn the latest reporting requirements for fair value measurements Understand accounting alternatives for business combinations Examine the details of MPAP in Europe and Asia Applying fair value measurements to financial statements requires a move away from rules-based standards and toward application of professional judgment. This controversial shift has led to a reliance on valuation specialists, who face their own challenges in applying Topic 820 amidst an economic downturn and recovery, leading to an ever evolving set of best practices. Practitioners must stay up to date, and be aware of the changes as they occur. Fair Value Measurement provides the most recent information and a practical approach to this area of financial reporting.