Advances in Financial Economics Vol. 16 contains a set of empirical papers by a set of global scholars who examine corporate governance and market regulation from a variety of perspectives.
This book fills the gap between theories and practices of corporate governance in emerging markets by providing the reader with an in-depth understanding of governance mechanisms, practices and cases in these markets. It is an invaluable resource not only for academic researchers and graduate students in law, economics, management and finance but also for people practicing governance such as lawmakers, policymakers and international organizations promoting best governance practices in emerging countries. Investors can benefit from this book to better understand of these markets and to make judicious investment decisions.
In the third edition of her popular text, Sex Differences in Cognitive Abilities, Diane Halpern tackles fundamental questions about the meaning of sex differences in cognition and why people are so afraid of the differences. She provides a comprehensive context for understanding the theories and research on this controversial topic. The author employs the psychobiosocial model of cognition to negotiate a cease fire on the nature-nurture wars and offers a more holistic and integrative conceptualization of the forces that make people unique. This new edition reflects the explosion of theories and research in the area over the past several years. New techniques for peering into the human brain have changed the nature of the questions being asked and the kinds of answers that can be expected. There have been surprising new findings on the influence of sex hormones on cognitive abilities across the life span, as well as an increasing number of studies examining how attention paid to category variables such as one's sex, race, or age affects unconscious and automatic cognitive processes. Written in a clear, engaging style, this new edition takes a refreshing look at the science and politics of cognitive sex differences. Although it is a comprehensive and up-to-date synthesis of scientific theory and research into how, why, when, and to what extent females and males differ in intellectual abilities, it conveys complex ideas and interrelationships among variables in an engrossing and understandable manner, bridging the gap between sensationalized 'pop' literature and highly technical scientific journals. Halpern's thought-provoking perspectives on this controversial topic will be of interest to students and professionals alike. [features used for book mailer] FEATURES: *Includes new information about sex differences and similarities in the brain, the role of sex hormones on cognition (including exciting new work on hormone replacement therapy during menopause), new perspectives from evolutionary psychology, the way stereotypes and other group-based expectations unconsciously and automatically influence thought, the influence of pervasive sex-differentiated child rearing and other sex role effects, and understanding how research is conducted and interpreted. *Takes a cognitive process approach that examines similarities and differences in visuospatial working memory, verbal working memory, long-term acquisition and retrieval, sensation and perception, and other stages in information processing. *Provides a developmental analysis of sex differences and similarities in cognition extending from the early prenatal phase into very old age. *Tackles both political and scientific issues and explains how they influence each other--readers are warned that science is not value-free. *Uses cross-cultural data and warns readers about the limitations on conclusions that have not been assessed in multiple cultures. *Includes many new figures and tables that summarize complex issues and provide section reviews. It is a beautifully written book by a master teacher who really cares about presenting a clear and honest picture of contemporary psychology's most politicized topic.
A withering exposé of the unethical practices that triggered the indictment and collapse of the legendary accounting firm. Arthur Andersen's conviction on obstruction of justice charges related to the Enron debacle spelled the abrupt end of the 88-year-old accounting firm. Until recently, the venerable firm had been regarded as the accounting profession's conscience. In Final Accounting, Barbara Ley Toffler, former Andersen partner-in-charge of Andersen's Ethics & Responsible Business Practices consulting services, reveals that the symptoms of Andersen's fatal disease were evident long before Enron. Drawing on her expertise as a social scientist and her experience as an Andersen insider, Toffler chronicles how a culture of arrogance and greed infected her company and led to enormous lapses in judgment among her peers. Final Accounting exposes the slow deterioration of values that led not only to Enron but also to the earlier financial scandals of other Andersen clients, including Sunbeam and Waste Management, and illustrates the practices that paved the way for the accounting fiascos at WorldCom and other major companies. Chronicling the inner workings of Andersen at the height of its success, Toffler reveals "the making of an Android," the peculiar process of employee indoctrination into the Andersen culture; how Androids—both accountants and consultants--lived the mantra "keep the client happy"; and how internal infighting and "billing your brains out" rather than quality work became the all-important goals. Toffler was in a position to know when something was wrong. In her earlier role as ethics consultant, she worked with over 60 major companies and was an internationally renowned expert at spotting and correcting ethical lapses. Toffler traces the roots of Andersen's ethical missteps, and shows the gradual decay of a once-proud culture. Uniquely qualified to discuss the personalities and principles behind one of the greatest shake-ups in United States history, Toffler delivers a chilling report with important ramifications for CEOs and individual investors alike.
Newly revised in 2011. Contains the auditing standards promulgated by the Comptroller General of the United States. Known as the Yellow Book. Includes the professional standards and guidance, commonly referred to as generally accepted government auditing standards (GAGAS), which provide a framework for conducting high quality government audits and attestation engagements with competence, integrity, objectivity, and independence. These standards are for use by auditors of government entities and entities that receive government awards and audit organizations performing GAGAS audits and attestation engagements.
The Audit Committee Handbook, Fifth Edition The Audit Committee Handbook, Fifth Edition guides you to: Understand the role and responsibilities of the audit committee with a general update and reality check on auditing cycle activities Identify the developments that impact audit committee practices and the most current techniques and strategies for committee meetings Develop a repertoire of effective strategies to help the board of directors discharge its fiduciary responsibility to shareholders Prepare a periodic assessment of professional development activities and an informed review of both audit processes and financial reporting processes A must-have for all audit committee members, board directors, corporate secretaries, CEOs, CFOs, and auditors involved in the accounting practices of their firms, The Audit Committee Handbook, Fifth Edition is the most authoritative work on audit committees in the marketplace.
After the global financial crisis, the topic of corporate governance has been gaining momentum in accounting and finance literature since it may influence firm and bank management in many countries. Corporate Governance and Its Implications on Accounting and Finance provides emerging research exploring the implications of a good corporate governance system after global financial crises. Corporate governance mechanisms may include board and audit committee characteristics, ownership structure, and internal and external auditing. This book is devoted to all topics dealing with corporate governance including corporate governance characteristics, board diversity, CSR, big data governance, bitcoin governance, IT governance, and governance disclosure, and is ideally designed for executives, BODs, financial analysts, government officials, researchers, policymakers, academicians, and students.