Audit Reporting LAG in Russia PDF Download

Author: Barakaev Otabek Otaqulovich
Publisher:
ISBN:
Category : Corporate governance
Languages : en
Pages : 54

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Author: Paul Tanyi
Publisher:
ISBN:
Category :
Languages : en
Pages : 33

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Book Description
We find that the audit report lag is significantly higher for former Andersen clients (that did not follow their Andersen partner to the new audit firm) than for clients voluntarily changing auditors from another Big 5 predecessor for the fiscal year ended December 31, 2002 (the first year with the new auditor for ex-Andersen clients). The differences in audit reporting lags between the two groups are not significant for fiscal years ended December 31, 2000 (the last year before Andersen's Enron related problems surfaced) or 2003 (the second year with the successor auditor). We also find that clients with voluntary (i.e., non-Andersen) auditor changes have only marginally higher audit reporting lags compared to clients without auditor changes. Our results, focusing on a cost component of involuntary auditor changes, thus provide relevant empirical evidence for debates surrounding mandatory auditor rotation. We also find that ex-Andersen clients that followed the Andersen partner to the new audit firm had shorter audit report lags than ex-Andersen clients that did not follow their Andersen partner. Our findings highlight the importance of individual relationships in the auditing process, and suggest new avenues for future research.

Author: Robert W. McGee
Publisher: Springer Science & Business Media
ISBN: 0387848312
Category : Business & Economics
Languages : en
Pages : 418

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Book Description
"Corporate Governance in Transition Economies" will appeal to a wide segment of the academic market including accounting and finance professors and students because the main theme of the book deals with accounting and financial system reform. Economists in the subfields of transition economics and development economics for it addresses current issues in their field. It will also appeal to scholars in the field of Russian and East European Studies because the book discusses topics involving Russia, Ukraine and other East European countries. Policy analysts who deal with accounting, finance, transition economics or Russia or Eastern Europe will also find this book to be a valuable reference and source of current information.

Author: Robert W. McGee
Publisher: Springer Science & Business Media
ISBN: 038725708X
Category : Business & Economics
Languages : en
Pages : 506

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Book Description
The editor has assembled a stellar group of experts to address such topics as: accounting reform in Russia, Ukraine, Estonia, Armenia, Serbia, China, and Spain; accounting education and development of the accounting profession in several transition economies; and corporate governance issues in the developing world.

Author: Reiner Quick
Publisher: Routledge
ISBN: 1134060246
Category : Business & Economics
Languages : en
Pages : 302

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Book Description
In this important new book, the European Auditing Research Network gives a timely appraisal of the regulatory environment for financial accounting and auditing in the wake of a series of high profile scandals involving major corporations.

Author: Elena G. Popkova
Publisher: Springer Nature
ISBN: 3031342569
Category : Science
Languages : en
Pages : 587

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Book Description
This book is devoted to a systemic study of socio-economic development risks arising in the Decade of Action, as well as the prospects for risk management in support of sustainable development. It aims to overcome fragmentary consideration of risks in the existing literature through their comprehensive coverage and the establishment of their interconnections from the perspective of sustainable development. The novelty of this book is that it provides a comprehensive accounting of socio-economic development risks in the Decade of Action, as well as a rethinking of these risks from a sustainable development perspective. The book also opens up the possibility of the most comprehensive and effective risk management in support of sustainable development. The practical relevance of the book stems from the fact that it describes and discusses practical experience in detail and accompanies the theoretical material with numerous case studies, including cases and frameworks with extensive coverage of international best practices. The book is intended for scholars, for whom the book forms a systemic scientific view of the risks of socio-economic development arising in the Decade of Action, as well as the prospects for risk management in support of sustainable development. The book is also of interest to practitioners, for whom it offers practical advice on risk management at all levels of the economy for sustainable development. Many examples from different countries make the book attractive to a wide international audience. The book is of particular interest to readers from Russia.

Author: International Monetary Fund. Fiscal Affairs Dept.
Publisher: International Monetary Fund
ISBN: 149834805X
Category : Business & Economics
Languages : en
Pages : 81

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Book Description
This paper discusses key findings of the pilot Fiscal Transparency Evaluation for the Russian Federation. Most aspects of Russia’s fiscal reporting and budgeting practices are in line with good or advanced practice under the July 2013 draft of the Fiscal Transparency Code. The disclosure and management of fiscal risks has significantly improved in recent years. The evaluation highlights a number of important areas where fiscal transparency practices could be further improved. Addressing these gaps in fiscal transparency practices would enable the government to provide a more complete picture of its fiscal position, prospects, and risks.

Author: Alla Dementieva
Publisher: Walter de Gruyter GmbH & Co KG
ISBN: 3110695901
Category : Business & Economics
Languages : en
Pages : 256

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Book Description
This book explores discussions and practice around corporate governance in Russia from the early 1990s until 2018. It covers three major aspects of corporate governance theory and practice: a vision of corporate governance in Russia in the context of global trends and challenges, the general perception of corporate governance in Russia, and the real nature of Russia’s corporate community from the viewpoint of its corporate governance practices. It provides a unique complex analysis and detailed description of how corporate governance has been perceived by both Russian regulators and the business community, and how it has been applied in Russian companies. This analysis covers the period of over 25 years: from early attempts at directing transfer and implanting the Western model of corporate governance to the nascent Russian big private business, up to the period of resurgence of the state as the dominant player both in Russian society and its economy at large. It gives an understanding of what corporate governance is in Russia in the days of "sovereign democracy" and confrontation with the West. It explains how cultural, political, economic and institutional factors have shaped corporate governance in Russia. The authors provide insights into such aspects of Russian corporate governance framework and practices as regulatory philosophy and enforcement, ownership structure, the role of the state, the impact of unfriendly domestic business climate, how the value of corporate governance is perceived in Russian context, etc. Predominantly, the book paints an interesting picture of how the "sovereign corporate governance" model has been shaped in Russia. This book will be useful not just for experts in corporate governance and investors, but also for those who have an interest in modern Russia at large.

Author:
Publisher:
ISBN:
Category : Information services
Languages : en
Pages : 1666

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Author: United States. Congress. House
Publisher:
ISBN:
Category :
Languages : en
Pages : 2812

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Book Description