Download or read book Unaccountable Accounting written by Abraham J. Briloff and published by HarperCollins Publishers. This book was released on 1972 with total page 392 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Unaccountable written by Mike Brewster and published by John Wiley & Sons. This book was released on 2003-10-21 with total page 338 pages. Available in PDF, EPUB and Kindle. Book excerpt: Dieses Buch befasst sich mit einem topaktuellen und gleichzeitig umstrittenen Thema: die Praktiken von Wirtschaftsprüfungsgesellschaften und der Ruf nach umfassenden Reformen. Die ganze Brisanz dieses Themas wird am Beispiel des Prozesses gegen Arthur Anderson im Fall Enron nur zu deutlich, und die Situation für Wirtschaftsprüfer und ihre Klienten wird zunehmend brenzliger. Anhand von Interviews mit über 100 Hauptakteuren der Prüfungsbranche geht Autor Mike Brewster auf wichtige Gesprächsrunden und Ereignisse ein, die die Weiterentwicklung der Rolle des Wirtschaftsprüfers - weg von der reinen Prüfungspraxis und hin zu Consulting- und Researchaktivitäten bis zu Anlagetipps - deutlich belegen. "Unaccountable" zeichnet die faszinierende Verwandlung des Wirtschaftsprüfers nach, der einst als unabhängige Stimme im Auftrag der Aktionäre handelte und sich mittlerweile in einen Finanzberater für seine Unternehmensklientel verwandelt hat. Mike Brewster hat Kontakt zu einigen der stärksten Befürworter von Reformen sowie zu Brancheninsidern, wie z.B. Arthur Levitt, Harvey Pitt, Sandy Weill und den Vertretern der Großen 5 Wirtschaftsprüfungsunternehmen in den USA. Er stellt unbequeme Fragen und enthüllt dabei den großen Einflussbereich von Prüfern in Vorstandsetage, Wirtschaft und Politik. Denn Prüfer gehen heute lieber ihren Consultingaktivitäten nach als der Rechnungsprüfung; und die Großen 5 sind mehr damit beschäftigt, Prozesse zu führen als an der Verbesserung ihrer Prüfungen zu arbeiten. "Unaccountable" - Dieses Buch diskutiert die wirklich wichtigen Themen, beschreibt Möglichkeiten der Reform und erläutert die Auswirkungen, die diese auf Investoren und die Öffentlichkeit haben werden.

Download or read book Classic Drucker written by Peter Ferdinand Drucker and published by Harvard Business Press. This book was released on 2006 with total page 250 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book gathers together Peter Drucker's articles from Harvard Business Review and frames them with a thoughtful introduction from the Review's Editor Tom Stewart One of this century's most highly regarded students of management, Drucker has sought out, identified, and examined the most important issues confronting managers, from corporate strategy to management style to social change. Through his unique lens, this volume gives us the rare opportunity to trace the evolution of the great shifts in our workplaces, and to understand more clearly the role of managers. This book gathers together Drucker's articles from Harvard Business Review and frames them with a thoughtful introduction from the review's editor Thomas A. Stewart.

Download or read book Accounting Accountants and Accountability written by Norman Macintosh and published by Routledge. This book was released on 2013-04-03 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the business world, recent years have seen a growing acknowledgement of the value of intangible assets rather than physical assets. This has precipitated a crisis in the accounting industry: the accounting representations relied upon for years can no longer be taken for granted. Here, Norman Macintosh argues that we now need to understand accounting in a different manner. Offering several different ways of looking at accounting and accountants, he draws upon the work of eminent thinkers such as Barthes, Baudrillard, Derrida, Foucault, Lyotard and Bahktin. In doing this, he develops revolutionary insights into the nature of accounting, pioneering the introduction of contemporary poststructuralist ideas into accounting theory and practice. With a wide range of examples and case studies and now available in paperback for the first time, this revolutionary new work will be essential reading for academic and professional accountants along with all those with an interest in the future of accounting.

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.

Download or read book Accounting Ethics Crisis in accounting ethics written by J. Edward Ketz and published by Taylor & Francis. This book was released on 2006 with total page 464 pages. Available in PDF, EPUB and Kindle. Book excerpt: The ruination of investors in Enron, WorldCom, Waste Management, Aldelphia, Tyco and scores of other business concerns has raised questions about the adequacy and relevance of academic research into accounting ethics, as well as the ethical nature of professional parties. This research collection includes important papers from key journals and books that reassess theories, research studies, and professional practices in the field of accounting ethics. In addition to examining the current crisis in the creditability of financial reports, many of the papers here work toward developing a body of knowledge that will protect the investing public in the future.

Download or read book Accounting and Auditing Practices and Procedures written by United States. Congress. Senate. Committee on Governmental Affairs. Subcommittee on Reports, Accounting, and Management and published by . This book was released on 1977 with total page 2204 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Professionalism and Accounting Rules written by Brian P. West and published by Routledge. This book was released on 2003-04-17 with total page 253 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book investigates the issues raised by the vast array of accounting standards and technical rules which have marked the recent history of accounting. It is argued that the accounting profession is beset by an inferior and incomplete notion of quality in its work which emphasises compliance with processing rules, rather than the correspondence with commercial phenomena necessary to make financial statements reliable guides for human activity.

Download or read book Financial Reporting in the UK written by B.A. Rutherford and published by Routledge. This book was released on 2007-05-07 with total page 576 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written by a well-known author, this book makes a major contribution to the history of financial reporting, exploring the current and international aspects of standard setting. Compiled through consultation of a considerable amount of relevant literature and interviews with a large number of key players of the ASC, it analyzes the big ‘set battles’ between standard setters and preparers of financial statements, over topics such as price change accounting, goodwill, and leasing and foreign currency translation, the stand-offs which delayed development in specific areas and the smaller skirmishes which impeded the work of improving financial reporting. It covers a range of topics, including: the formulation of standards on specific topics the evolution of the institutional machinery of standard-setting the politics of standard-setting the theory of accounting standardization the emergence of a conceptual framework for financial reporting. A fine account of the period following the 1960s, charting the history of the Accounting Standards Committee, this book is an essential resource for business and finance students.

Download or read book Hidden Financial Risk written by J. Edward Ketz and published by John Wiley & Sons. This book was released on 2003-08-08 with total page 314 pages. Available in PDF, EPUB and Kindle. Book excerpt: An insider's guide to understanding and eliminating accounting fraud How do these high-profile accounting scandals occur and what could have been done to prevent them. Hidden Financial Risk fills that void by examining methods for off balance sheet accounting, with a particular emphasis on special purpose entities (SPE), the accounting ruse of choice at Enron and other beleaguered companies. J. Edward Ketz identifies the incentives for managers to deceive investors and creditors about financial risk and also shows investors how to protect their investments in a world filled with accounting and auditing frauds. J. Edward Ketz, PhD (State College, PA) is MBA Faculty Director and Associate Professor of Accounting at Penn State's Smeal College of Business. He has been cited in the press nearly 300 times since Enron's bankruptcy, including The New York Times, The Wall Street Journal, and The Washington Post.. He has a regular column in Accounting Today.

Download or read book The Myth of Child Protection written by Rona Jualla van Oudenhoven and published by Gompel&Svacina. This book was released on 2022-07-15 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Myth of Child Protection captures the harsh ironic reality of the harm that arises when well-intentioned systems are broken. This book serves as a guide for persons who want to create change for the better in the system. It is an apology to all those children and youth whom the system has failed. At the same time, it is a pledge to do better by those still present and others yet to come. In those instances where intervention did more good than harm, it is a recognition of this good. This journal of collective writing is geared towards jointly generating new knowledge that is fueled by the past, seeks to inform the present and shape the future. Included in this book are the critical voices of advocacy and allyship united in change. It is a unique collection of essays, guides and best practices that would normally stay in quiet quarters as documents circulating within agencies. Instead, it recognizes the good work already being done and the need to use these bodies of work as best practice because they come from within the organizations and in that sense the true experts. This book is dedicated to all children and youth in the child welfare system.

Download or read book The National Public Accountant written by and published by . This book was released on 1974 with total page 596 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Accountants Professional Negligence written by Jonathan R.H.H. Pockson and published by Springer. This book was released on 1982-06-18 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Wilding of America written by Charles Derber and published by Macmillan. This book was released on 2006-05-17 with total page 226 pages. Available in PDF, EPUB and Kindle. Book excerpt: The American dream champions individualism. But at what price? In this [book, the author] chronicles the latest incidents of "wilding"--Extreme acts of self-interested violence and greed - that seem to signal an eroding of the moral landscape of American society. [The author] argues that ever-increasing individualism breeds an antisocial mentality with dangerous economic and social consequences - yet he offers a communitarian alternative that is as inspiring as it is instructive. Recent wilding events, such as the social aftermath of Hurricane Katrina, the war in Iraq, and recent government scandals, are highlighted in [this book]. -Back cover.

Download or read book Introduction to the Theory and Context of Accounting written by Roy Sidebotham and published by Elsevier. This book was released on 2014-05-17 with total page 223 pages. Available in PDF, EPUB and Kindle. Book excerpt: Introduction to the Theory and Context of Accounting is an introductory text on the theory and context of accounting and covers topics ranging from long-term asset valuation and depreciation to the measurement of income, the utility of accounting statements, and the use of accounting in economics and politics. This book is comprised of 12 chapters and begins with a historical overview of accounting, from the introduction of double-entry or Italian method to the publication of the first book on accountancy by the Franciscan monk, Luca Pacioli. The development of accounting during the Industrial Revolution is also considered, along with the emergence of the accounting profession and the earliest professional organizations. The next chapter presents a conceptual framework of accounting, with emphasis on the limits of accountability, measurement assumptions, the construction of financial reports, and the development of accounting theory. Subsequent chapters deal with the use of accounting in economics and politics as well as the utility of accounting statements. This monograph will be a useful resource for teachers and undergraduate students of financial and management accounting.

Download or read book Betting on China written by Robert W. Koepp and published by John Wiley & Sons. This book was released on 2012-03-15 with total page 215 pages. Available in PDF, EPUB and Kindle. Book excerpt: The promise and perils of Chinese stocks in American stock markets Betting on China takes readers on an illuminating journey into the often confusing and poorly understood world of Chinese stock issuances in America. With insightful qualitative and quantitative analysis, it looks at the phenomenon of equity and capital exchanged between the world's two largest economies and the implications for global finance. Written in an accessible narrative style and amply supported by hard data, the book examines the context and underpinnings of the Sino-American equity relationship, revealing its core dynamics through real-world case studies that range from the precedent-setting blockbuster IPO of China Mobile to the near breakdown of the U.S.-China equity exchange mechanism brought about by short seller attacks on Chinese concept stocks. Combining an insider's eye with an outsider's objectivity, American born author and Beijing-based consultant Robert Koepp explores the reasons and the means by which China, America, and the global economy reap enormous gains from the process of Chinese companies issuing equity shares on U.S. stock markets. Betting on China exposes the complexities and nuances of a vital but underappreciated pillar of modern international finance and offers a window into China's role as a dominant but still modernizing economic superpower. Analyzes on a macro- and microscale the forces that move Chinese companies to raise capital on NASDAQ and the New York Stock Exchange and what this means for the world at large Explores the real stories behind why and how China-based enterprises develop as public companies listed in the United States—and why government regulations need to work in support of and not against this force of market nature Shows that the "betting" on China that occurs through the U.S. equity market exchanges is critical for getting an accurate picture of China's position and prospects in our interactively connected global economy Detailed but accessible, Betting on China is essential reading for global finance professionals, policymakers and regulators, students of finance, people doing business in China, and anyone curious about China's place in—and impact on—the global economy today and in the years to come.

Download or read book Critical Histories of Accounting written by Richard K. Fleischman and published by Routledge. This book was released on 2013-04-02 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt: The critical tradition in accounting historiography has come to occupy a prominent place in the discipline’s academic scholarship. Some critical literature has confronted the responsibility of accounting and accountants in precipitating contemporary crises, such as the audit failures that spawned Sarbanes-Oxley and the world-wide recession. Certain contemporary issues have long histories, such as the difficulties encountered by women to break the glass ceiling in public accounting, and the suffering of indigenous peoples under the imperialistic yoke. Other episodes in accounting’s long history are seemingly more divorced from the present, but in reality they all have contemporary significance. Slavery in the New World, for example, although abolished more than a century ago, is still rampant in parts of the world, albeit less formally. Critical accounting historians feel it a duty to harken to the "suppressed voices" of the past, those groups of people who had no access to an accounting record – women, persons of color, indigenous populations, alienated proletarians, victims of governmental incompetence and graft, and many voiceless others. Critical Histories of Accounting: Sinister Inscriptions in the Modern Era draws on the foremost work in this developing literature, both that authored by the co-editors of this volume, and that written by others. Editors Richard K. Fleischman, Warwick N. Funnell, and Steve Walker have written extensively about "the dark side of accounting," gauging the complicity of those performing accounting functions in episodes in human history that are at worst evil and at best reprehensible. The editors have also hand-selected a series of historical and contemporary episodes that have been critically investigated by the wider accounting history community, preceded by a thorough introduction.