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Author: David J. O'Regan Publisher: Georgetown University Press ISBN: 1647124204 Category : Business & Economics Languages : en Pages : 338
Book Description
"The only reference tool covering all categories of auditing, from financial to environmental auditing, The Auditor's Companion combines succinct definitions of core auditing terminology with more than one hundred expansive discussions of concepts important to auditing, such as the audit society, authority, judgment, logic in auditing, the postulates of auditing, and skepticism. The mini-essays include theoretical explications and insights, sketches of arguments, historical developments, and guidance for further reading. Transcending the framework of a dictionary, this is a hybrid reference book in which succinct definitions and conceptual explorations lock together like a double helix into a coherent whole to satisfy the needs of both novice and experienced auditors. The terminology of auditing covers both the evolving, socially constructed aspects of auditing's purposes, as well as auditing's methodological basis in the abstract, enduring techniques of traditional logic. The book's coverage of terminology therefore embraces auditing's constantly developing socioeconomic roles in addition to its perennial methodologies of reasoning"--
Author: David J. O'Regan Publisher: Georgetown University Press ISBN: 1647124204 Category : Business & Economics Languages : en Pages : 338
Book Description
"The only reference tool covering all categories of auditing, from financial to environmental auditing, The Auditor's Companion combines succinct definitions of core auditing terminology with more than one hundred expansive discussions of concepts important to auditing, such as the audit society, authority, judgment, logic in auditing, the postulates of auditing, and skepticism. The mini-essays include theoretical explications and insights, sketches of arguments, historical developments, and guidance for further reading. Transcending the framework of a dictionary, this is a hybrid reference book in which succinct definitions and conceptual explorations lock together like a double helix into a coherent whole to satisfy the needs of both novice and experienced auditors. The terminology of auditing covers both the evolving, socially constructed aspects of auditing's purposes, as well as auditing's methodological basis in the abstract, enduring techniques of traditional logic. The book's coverage of terminology therefore embraces auditing's constantly developing socioeconomic roles in addition to its perennial methodologies of reasoning"--
Author: David Hay Publisher: Routledge ISBN: 1136210342 Category : Business & Economics Languages : en Pages : 504
Book Description
Auditing has been a subject of some controversy, and there have been repeated attempts at reforming its practice globally. This comprehensive companion surveys the state of the discipline, including emerging and cutting-edge trends. It covers the most important and controversial issues, including auditing ethics, auditor independence, social and environmental accounting as well as the future of the field. This handbook is vital reading for legislators, regulators, professionals, commentators, students and researchers involved with auditing and accounting. The collection will also prove an ideal starting place for researchers from other fields looking to break into this vital subject.
Author: David Hay Publisher: Routledge ISBN: 1136210350 Category : Business & Economics Languages : en Pages : 387
Book Description
Auditing has been a subject of some controversy, and there have been repeated attempts at reforming its practice globally. This comprehensive companion surveys the state of the discipline, including emerging and cutting-edge trends. It covers the most important and controversial issues, including auditing ethics, auditor independence, social and environmental accounting as well as the future of the field. This handbook is vital reading for legislators, regulators, professionals, commentators, students and researchers involved with auditing and accounting. The collection will also prove an ideal starting place for researchers from other fields looking to break into this vital subject.
Author: Theresa Libby Publisher: Routledge ISBN: 1317487990 Category : Business & Economics Languages : en Pages : 656
Book Description
Behavioural research is well established in the social sciences, and has flourished in the field of accounting in recent decades. This far-reaching and reliable collection provides a definitive resource on current knowledge in this new approach, as well as providing a guide to the development and implementation of a Behavioural Accounting Research project. The Routledge Companion to Behavioural Accounting Research covers a full range of theoretical, methodological and statistical approaches relied upon by behavioural accounting researchers, giving the reader a good grounding in both theoretical perspectives and practical applications. The perspectives cover a range of countries and contexts, bringing in seminal chapters by an international selection of behavioural accounting scholars, including Robert Libby and William R. Kinney, Jr. This book is a vital introduction for Ph.D. students as well as a valuable resource for established behavioural accounting researchers.
Author: Haiyan Zhou Publisher: Routledge ISBN: 1317193024 Category : Business & Economics Languages : en Pages : 365
Book Description
There is increasing interest in accounting issues in China. Despite a relatively short history, China's stock market is the world's second largest. This growth has been accompanied by increasing demand for accounting information alongside reforms of accounting and auditing rules, as international investors have paid increasing attention to investment opportunities in this dynamic and energetic country with a large population and economic growth potentials. Despite this, at present there are few books which offer students, academics and practitioners a comprehensive guide to current accounting issues in China. The Routledge Companion to Accounting in China fills this important gap in the literature. The volume is organized in six thematic sections which cover capital market and corporate finance, financial accounting, managerial accounting, auditing, taxation and internal controls. The structure is intended to reflect the increasing diversity of contemporary accounting issues in China, including a balanced overview of current knowledge, identifying issues and discussing relevant debates. This book is a prestigious reference work which offers students, academics and practitioners an introduction to current accounting issues in the emerging market of China.
Author: Torbjorn H. Netland Publisher: Routledge ISBN: 1317416503 Category : Business & Economics Languages : en Pages : 663
Book Description
Interest in the phenomenon known as "lean" has grown significantly in recent years. This is the first volume to provide an academically rigorous overview of the field of lean management, introducing the reader to the application of lean in diverse application areas, from the production floor to sales and marketing, from the automobile industry to academic institutions. The volume collects contributions from well-known lean experts and up-and-coming scholars from around the world. The chapters provide a detailed description of lean management across the manufacturing enterprise (supply chain, accounting, production, sales, IT etc.), and offer important perspectives for applying lean across different industries (construction, healthcare, logistics). The contributors address challenges and opportunities for future development in each of the lean application areas, concluding most chapters with a short case study to illustrate current best practice. The book is divided into three parts: The Lean Enterprise Lean across Industries A Lean World. This handbook is an excellent resource for business and management students as well as any academics, scholars, practitioners, and consultants interested in the "lean world."
Author: John Richard Edwards Publisher: Routledge ISBN: 1135230870 Category : Business & Economics Languages : en Pages : 954
Book Description
The Routledge Companion to Accounting History shows how the seemingly innocuous practice of accounting has pervaded human existence in fascinating ways at numerous times and places; from ancient civilisations to the modern day, and from the personal to the political. Placing the history of accounting in context with other fields of study, the collection gives invaluable insights to subjects such as the rise of capitalism, the control of labour, gender and family relationships, racial exploitation, the functioning of the state, and the pursuit of military conflict. An engaging and comprehensive overview also examining geographical differences, this Companion is split into key sections, which explore: changing technologies used to represent financial and other data historical development of accounting theory and practice accounting institutions and those who perform accounting accountancy and the economy accounting, society, and culture the role of accounting in the government, protection and financing of states including chapters on the important role played by accountancy in religious organizations, a review of how the discipline is portrayed in fine art and popular culture, and analysis of sharp practice and corporate scandals. The Routledge Companion to Accounting History has a breadth of coverage that is unmatched in this growing area of study. Bringing together leading writers in the field, this is an essential reference work for any student of accounting, business and management, and history.
Author: Stewart Jones Publisher: Routledge ISBN: 1135107262 Category : Business & Economics Languages : en Pages : 559
Book Description
Financial accounting theory has numerous practical applications and policy implications, for instance, international accounting standard setters are increasingly relying on theoretical accounting concepts in the creation of new standards; and corporate regulators are increasingly turning to various conceptual frameworks of accounting to guide regulation and the interpretation of accounting practices. The global financial crisis has also led to a new found appreciation of the social, economic and political importance of accounting concepts generally and corporate financial reporting in particular. For instance, the fundamentals of capital market theory (i.e. market efficiency) and measurement theory (i.e. fair value) have received widespread public and regulatory attention. This comprehensive, authoritative volume provides a prestige reference work which offers students, academics, regulators and practitioners a valuable resource containing the current scholarship and practice in the established field of financial accounting theory.
Author: David J. O'Regan Publisher: CRC Press ISBN: 1040209971 Category : Business & Economics Languages : en Pages : 190
Book Description
In The Closing of the Auditor’s Mind?, author David J. O’Regan describes internal auditing as an important "binding agent" of social cohesion, for the accountability of individuals and organizations and also at aggregated levels of social trust. However, O’Regan also reveals that internal auditing faces two severe challenges – an external challenge of adaptation and an internal challenge of fundamental reform. The adaptation challenge arises from ongoing, paradigmatic shifts in accountability and social trust. The command- and- control, vertical hierarchies of traditional bureaucracies are being replaced in importance by networked, flattened patterns of accountability. The most challenging assurance demands of the modern era are increasingly located in three institutional domains – in the inner workings of organizations; in intermediary spaces at organizational boundaries; and in extra-mural locations. Internal auditing continues to cling, barnacle- like, to the inner workings of traditional, bureaucratic structures, and it has little to offer the emerging assurance demands on or beyond institutional boundaries. The reform challenge arises from internal auditing’s prevailing tendency toward a rigid, algorithmic, checklist mindset that suppresses practitioners’ creativity and critical thinking. This trend is increasingly narrowing internal auditing’s intellectual and moral horizons. Under the pressures of these challenges, internal auditing is struggling to fulfil its primary purpose of serving the public interest. O’Regan’s powerful book focuses on: The redistribution of social trust from traditional, hierarchical institutions to diffuse, horizontally distributed networks The perennial validity of the classical virtues as the humane foundation of professional activity The role of creative expertise in promoting professional wisdom The Closing of the Auditor’s Mind? is a philosophical audit of a profession on the threshold of crisis. The book presupposes no prior knowledge of philosophy, nor indeed of auditing. Philosophical technicalities are contained in an Appendix, leaving the main text jargon-free. O’Regan provides original and striking perspectives on the malaise of modern internal auditing, and he proposes radical remedies. This captivating and well-informed book is a must-read for all who are concerned with our collective socio-economic and political well-being.
Author: David Hay Publisher: Routledge ISBN: 1351105469 Category : Business & Economics Languages : en Pages : 77
Book Description
The 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.
Author: David J. O'Regan
Author: David J. O'Regan
Author: David Hay
Author: David Hay
Author: Theresa Libby
Author: Haiyan Zhou
Author: Torbjorn H. Netland
Author: John Richard Edwards
Author: Stewart Jones
Author: David J. O'Regan
Author: David Hay