The Future of the Accounting Profession: Auditor Concentration
Author:
Publisher: The American Assembly
Published: 2005
Total Pages: 40
ISBN-13:
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Regulation and the Accounting Profession
Author: John W. Buckley
Publisher: Belmont, Calif. : Lifetime Learning Publications
Published: 1980
Total Pages: 266
ISBN-13:
DOWNLOAD EBOOKComparative Study of Professional Accountants Judgements
Author: Christopher Patel
Publisher: Emerald Group Publishing
Published: 2006-04-21
Total Pages: 229
ISBN-13: 0762310626
DOWNLOAD EBOOKProvides an empirical examination of cultural influences on judgments of professional accountants from Australia, India and Malaysia in relation to a number of ethical issues in accounting including auditor-client conflict resolution, whistle blowing as an internal control mechanism and social desirability response bias.
Audits of Public Companies
Author: United States. Government Accountability Office
Publisher:
Published: 2008
Total Pages:
ISBN-13:
DOWNLOAD EBOOKThe Big Four and the Development of the Accounting Profession in China
Author: Paul Gillis
Publisher: Emerald Group Publishing
Published: 2014-02-21
Total Pages: 362
ISBN-13: 1783504862
DOWNLOAD EBOOKThis volume provides a history of the domination of the Big Four in the Chinese accounting industry, explaining why China was unable to keep the market for its own accounting firms. The book details how easy access to U.S. capital markets led to major accounting scandals, and a clash between U.S. and Chinese regulators.
Corporate Governance Post-Sarbanes-Oxley
Author: Zabihollah Rezaee
Publisher: John Wiley & Sons
Published: 2007-10-05
Total Pages: 562
ISBN-13: 0470107448
DOWNLOAD EBOOKCorporate Governance Post Sarbanes-Oxley introduces a corporate governance structure consisting of seven interrelated mechanisms of oversight: managerial, compliance, audit, advisory, assurance, and monitoring. The book begins with a discussion of the new requirements for corporate governance and financial reporting brought about by Sarbanes-Oxley and then shows how a well-balanced functioning of the seven mechanisms produces a responsible corporate governance structure that ensures quality financial reporting and credible audit services. Each chapter includes checklists, real-world case studies, and best practice tips.
The Sarbanes-Oxley Act
Author: Wilma H. Fletcher
Publisher: Nova Publishers
Published: 2008
Total Pages: 176
ISBN-13: 9781604560879
DOWNLOAD EBOOKThe Sarbanes-Oxley Act of 2002, PL 107-204 described by some as the most important and far-reaching securities legislation since passage of the Securities Act of 1933, 15 USC §§ 77a et seq, and the Securities Exchange Act of 1934, 15 USC §§ 78a et seq, both of which were passed in the wake of the Stock Market Crash of 1929. The Act establishes a new Public Company Accounting Oversight Board which is to be supervised by the Securities and Exchange Commission. The Act restricts accounting firms from performing a number of other services for the companies which they audit. The Act also requires new disclosures for public companies and the officers and directors of those companies. Among the other issues affected by the new legislation are securities fraud, criminal and civil penalties for violating the securities laws and other laws, blackouts for insider trades of pension fund shares, and protections for corporate whistleblowers. This book contains important analyses on the impact of this Act.
Unaccountable
Author: Mike Brewster
Publisher: John Wiley & Sons
Published: 2003-10-21
Total Pages: 338
ISBN-13: 0471468517
DOWNLOAD EBOOKDieses 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.
Accounting and Auditing Practices and Procedures
Author: United States. Congress. Senate. Committee on Governmental Affairs. Subcommittee on Reports, Accounting, and Management
Publisher:
Published: 1977
Total Pages: 2204
ISBN-13:
DOWNLOAD EBOOKThe Future of Auditing
Author: David Hay
Publisher: Routledge
Published: 2019-06-20
Total Pages: 77
ISBN-13: 1351105469
DOWNLOAD EBOOKThe Future of Auditing provides a concise overview of the function of auditing and the future challenges it faces, underpinned with suggestions for future research. It evaluates the key challenges facing the profession, such as quality, competition, and governance, as well as highlighting the under-explored areas of ethics, fraud, and judgement. The emphasis throughout is on the value of audit, and the importance of auditing research. Providing an original assessment of global versus national auditing, evidence-based auditing standards, and the structure of professional firms, David Hay critically examines the value of auditing from different standpoints. He critically reviews current assumptions about the value of audits of financial statements, and explores research opportunities and priorities to improve understanding of the value of auditing and its future role and function. This authoritative but accessible guide to the future of auditing and the challenges it faces will be useful not only to auditing researchers, but also to policy makers, standard setters, financial journalists, and auditing professionals seeking an accessible overview of current and future issues in auditing.
