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Author: Mervyn King
Publisher: Routledge
Published: 2018
Total Pages: 0
ISBN-13: 9781138496774
DOWNLOAD EBOOKThe audit profession is at a tipping point. The book outlines the critical success factors needed for a sustainable audit profession for auditors, company directors and regulators.
Author: Steven Mintz
Publisher: Springer Science & Business Media
Published: 2013-10-04
Total Pages: 284
ISBN-13: 9400770820
DOWNLOAD EBOOKThis volume explores the opportunities and challenges facing the accounting profession in an increasingly globalized business and financial reporting environment. It looks back at past experiences of the profession in attempting to meet its public interest obligation. It examines the role and responsibilities of accounting to society including regulatory requirements, increased emphasis on corporate social responsibility, accounting fraud and whistle-blowing implications, internationalization of public interest obligations, and providing the education needed to be successful. The book incorporates an ethical dimension in making these assessments. Its focus is a conceptual, theoretical one drawing on classical philosophy, the sociology of professions, economic theory, and the public interest dimension of accountants as professionals. The authors of papers are long-time contributors to the annual symposium on Research in Accounting Ethics sponsored by the Public Interest Section of the AAA.
Author: Vicente Montesinos
Publisher: Springer Science & Business Media
Published: 2013-06-29
Total Pages: 358
ISBN-13: 147575504X
DOWNLOAD EBOOKNew Accounting and Management challenges for Public Entities require a continuous introduction of innovations and reforms in accordance with new international trends, techniques and experiences. In order to carry this out, extensive knowledge of Innovations in Government Accounting and Reporting, International Standards, Performance Evaluation Developments and relevant national experiences will without doubt be indispensable. The purpose of this book is to present an updated overview of the most useful and innovative International Experiences in Governmental Accounting, Reporting and Control. The content of the volume is the result of high-quality contributions from prestigious researchers and public sector professionals, presenting a perspective on the current state and foreseeable evolution of International Government Accounting. The book is primarily aimed at public sector managers, accountants and researchers, although financial analysts, administrators, auditors, and graduate students will also find it highly relevant.
Author: United States Government Accountability Office
Publisher: Lulu.com
Published: 2019-03-24
Total Pages: 234
ISBN-13: 0359536395
DOWNLOAD EBOOKAudits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
Author: Stuart McLeay
Publisher: Springer Science & Business Media
Published: 2001
Total Pages: 238
ISBN-13: 9780792384403
DOWNLOAD EBOOKContemporary Issues in Accounting Regulation looks at accounting regulation in a different way. The opening chapters explore the tension between the power of the state and the forces of the market, and other aspects of the political dimension to accounting regulation. The book also examines the process of setting accounting standards, highlighting the crucial role of standard setters in assessing the level of public support for an issue in the face of opposing positions taken by powerful interest groups. In addition, the book provides an introduction to the theoretical framework of accounting regulation, looking at choices between controversial accounting methods and at markets that are characterized by asymmetry of information and beliefs. The final chapters of the book are concerned with creative accounting, deregulation of financial reporting by smaller companies, and the link between price regulation and accounting policy choices.
Author: United States Government Accountability Office
Publisher: Lulu.com
Published: 2019-03-24
Total Pages: 88
ISBN-13: 0359541828
DOWNLOAD EBOOKPolicymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers' Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.
Author: Lok-sang Ho
Publisher: Routledge
Published: 2013-07-03
Total Pages: 289
ISBN-13: 1136651071
DOWNLOAD EBOOKAs a book on public policy, this book is unique in addressing explicitly the role of human nature. Only with a good understanding of human nature can policy makers address their foremost needs and anticipate how people may respond to specific designs in policy. This way policy makers can avoid "unintended consequences." The book also provides a new perspective on the meaning of public interest, which is based on intellectual roots dating back to J.S.Mill and more recently Harsanyi and Rawls. Traditionally, economists have referred to either the Hicksian criterion or the Kaldorian criterion as the yardstick to whether a policy is welfare enhancing, not realizing that both of these criteria fail abjectly in producing a convincing test for welfare improvement. This is because ex post, typically some people will gain and some people will lose from any policy. The author argues for an alternative, ex ante welfare increase criterion that is based on how people would assess a policy if they were completely impartial and totally ignored their personal interests. It applies the principles to key policy concerns such as health policy, tort law reform, education and cultural policy, and pension reform. The healthcare reform proposals in the book illustrate the application of the principles. The author proposes a basic protection plan under which standard basic healthcare services are priced the same whether they are provided by public or private caregivers—at levels that can contain both demand side and supply side moral hazard. Annual eligible healthcare expenses are capped to alleviate worries. A "Lifetime Healthcare Supplement" that includes an element of risk sharing adds to patients’ choice and protection without compromising fiscal sustainability.
Author: Roger R. Trask
Publisher: General Accounting Office
Published: 1996
Total Pages: 636
ISBN-13:
DOWNLOAD EBOOKProvides a detailed history of the General Accounting Office from 1921-1966. Also traces the development of accounting and auditing in the United States from the American Revolution to 1921. Describes the passage of the Budget and Accounting Act in 1921.
