Contemporary Issues in Financial Reporting, Auditing and Corporate Governance (UUM Press)
Contemporary Issues in Financial Reporting, Auditing and Corporate Governance (UUM Press)

Author: Noor Afza Amran

Publisher: UUM Press

Published: 2013-01-01

Total Pages: 198

ISBN-13: 9670474566

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Contemporary Issues in Financial Reporting, Auditing and Corporate Governance offers theoretical and empirical background on three fundamental areas of accounting, namely financial reporting, auditing and corporate governance. This book is written in a clear and reader-friendly manner to create readers’ interest in the central issues of discussion. The uniqueness of this book is in its extensive coverage of national and internationally-oriented issues of financial reporting, auditing and corporate governance. This book is ideal for accounting and business related courses at upper undergraduate and post-graduate levels. With its broad coverage, the book should also be of interest to academicians, professionals, corporate managers, regulatory bodies and researchers.

Case Studies in Management and Business (Volume 8) (UUM Press)
Case Studies in Management and Business (Volume 8) (UUM Press)

Author: Noor Afza Amran

Publisher: UUM Press

Published: 2024-01-15

Total Pages: 107

ISBN-13: 6297582785

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This is the eighth volume of the compilation of case studies by UUM’s Institute of Management and Business Research (IMBRe) and UUM Press. The current Volume 8 highlights case studies in accounting, business, and management. The cases are designed and written by academics to be used for both undergraduate and postgraduate courses. The cases are written specifically to cater a particular course and could be also adapted for other related courses. The aim of the case-study approach is to bring real-life challenges of business into the classroom. In this book, the case users can apply the knowledge on accounting, governance, costing, and business management, to propose different solutions or perspectives to those challenges.

Accounting Theory and Practice in the Malaysian Context (UUM Press)
Accounting Theory and Practice in the Malaysian Context (UUM Press)

Author: Syeliya Md Zaini

Publisher: UUM Press

Published: 2021-03-01

Total Pages: 337

ISBN-13: 9672486677

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The main objective of this book is to facilitate the students to understand the underlying regulatory process of financial accounting reporting, companies’ manager behaviour when preparing their financial reports, corporate governance and theories applicable to accounting practice explaining the circumstances given in the current phenomenon. The content of this book provides a useful insight to it readers about the development of accounting system in Malaysia, the conceptual framework that underpinned accounting practice particularly the regulatory and professional bodies, the general theories underlying the current practice of accounting reporting, standards and practice, and contemporary issues in financial accounting reporting such as measurements, sustainability reporting and digitisation reporting.

Corporate Governance Around the World
Corporate Governance Around the World

Author: Ahmed Naciri

Publisher: Routledge

Published: 2008-02-14

Total Pages: 545

ISBN-13: 1134087888

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The last Asian financial crisis, coupled with the western series of corporate scandals, has caused investors and citizens to doubt mangers ability to guarantee credible financial information about organizations. Consequently, legislators all over the world have come to realise the necessity of legislating in the area of corporate governance.

Taxing Corporate Income in the 21st Century
Taxing Corporate Income in the 21st Century

Author: Alan J. Auerbach

Publisher: Cambridge University Press

Published: 2007-04-16

Total Pages: 401

ISBN-13: 1139464515

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This book was first published in 2007. Most countries levy taxes on corporations, but the impact - and therefore the wisdom - of such taxes is highly controversial among economists. Does the burden of these taxes fall on wealthy shareowners, or is it passed along to those who work for, or buy the products of, corporations? Can a country with high corporate taxes remain competitive in the global economy? This book features research by leading economists and accountants that sheds light on these and related questions, including how taxes affect corporate dividend policy, stock market value, avoidance, and evasion. The studies promise to inform both future tax policy and regulatory policy, especially in light of the Sarbanes-Oxley Act and other actions by the Securities and Exchange Commission that are having profound effects on the market for tax planning and auditing in the wake of the well-publicized accounting scandals in Enron and WorldCom.

Corporate Governance in Less Developed and Emerging Economies
Corporate Governance in Less Developed and Emerging Economies

Author: Matthew Tsamenyi

Publisher: Emerald Group Publishing

Published: 2008-12-01

Total Pages: 565

ISBN-13: 184855253X

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Corporate governance reform has become an important global policy agenda driven by events such as the 1997 Asian financial crisis, corporate scandals (such as Enron and WorldCom) and the globalisation of capital markets. This book advances debate on corporate governance, accountability and transparency in less developed and emerging economies.

Board Directors and Corporate Social Responsibility
Board Directors and Corporate Social Responsibility

Author: S. Boubaker

Publisher: Springer

Published: 2012-11-14

Total Pages: 504

ISBN-13: 0230389309

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This volume introduces readers to recent developments in the fields of board of directors and corporate social responsibility. It also provides new insights and perspectives on corporate governance practices in different countries.

Ten Steps to a Results-based Monitoring and Evaluation System
Ten Steps to a Results-based Monitoring and Evaluation System

Author: Jody Zall Kusek

Publisher: World Bank Publications

Published: 2004-06-15

Total Pages: 270

ISBN-13: 0821382896

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An effective state is essential to achieving socio-economic and sustainable development. With the advent of globalization, there are growing pressures on governments and organizations around the world to be more responsive to the demands of internal and external stakeholders for good governance, accountability and transparency, greater development effectiveness, and delivery of tangible results. Governments, parliaments, citizens, the private sector, NGOs, civil society, international organizations and donors are among the stakeholders interested in better performance. As demands for greater accountability and real results have increased, there is an attendant need for enhanced results-based monitoring and evaluation of policies, programs, and projects. This Handbook provides a comprehensive ten-step model that will help guide development practitioners through the process of designing and building a results-based monitoring and evaluation system. These steps begin with a OC Readiness AssessmentOCO and take the practitioner through the design, management, and importantly, the sustainability of such systems. The Handbook describes each step in detail, the tasks needed to complete each one, and the tools available to help along the way."

Domestic Regulation and Service Trade Liberalization
Domestic Regulation and Service Trade Liberalization

Author: Pierre Sauve

Publisher: World Bank Publications

Published: 2003-08-29

Total Pages: 246

ISBN-13: 0821383434

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Trade in services, far more than trade in goods, is affected by a variety of domestic regulations, ranging from qualification and licensing requirements in professional services to pro-competitive regulation in telecommunications services. Experience shows that the quality of regulation strongly influences the consequences of trade liberalization. WTO members have agreed that a central task in the ongoing services negotiations will be to develop a set of rules to ensure that domestic regulations support rather than impede trade liberalization. Since these rules are bound to have a profound impact on the evolution of policy, particularly in developing countries, it is important that they be conducive to economically rational policy-making. This book addresses two central questions: What impact can international trade rules on services have on the exercise of domestic regulatory sovereignty? And how can services negotiations be harnessed to promote and consolidate domestic policy reform across highly diverse sectors? The book, with contributions from several of the world's leading experts in the field, explores a range of rule-making challenges arising at this policy interface, in areas such as transparency, standards and the adoption of a necessity test for services trade. Contributions also provide an in-depth look at these issues in the key areas of accountancy, energy, finance, health, telecommunications and transportation services.