Author: Timothy S. CreelPublisher:
ISBN:
Category :
Languages : en
Pages : 136
Book Description
The Effects of Corporate Social Responsibility Reporting on Audit Quality, Financial Performance, Audit Committee Quality, Auditor Tenure, and Auditor Dismissal
Author: Timothy S. CreelInvestor Oriented Corporate Social Responsibility Reporting
Author: Jane Thostrup JagdPublisher: Routledge
ISBN: 1317743539
Category : Business & Economics
Languages : en
Pages : 141
Book Description
Reporting organizations' corporate social responsibility activities is difficult - a lack of regulation means that the communication of these activities varies significantly and there is a multitude of ways in which mistakes can be made. The author provides the tools and insights required to produce investor-friendly CSR reports and includes a chapter showing how the investors can integrate CSR in their quantified analysis of investment-opportunities. Features include formulas, conversion standards and CSR note tables which enable the book to be used as a practical handbook as well as in the classroom. Written by an experienced compliance officer with years of experience in reporting CSR, this book is an easy-to-follow guide for practitioners and students and will be required reading for students of accounting, financial reporting and auditing as well as those in industry who want to improve their organization's reporting standards.
The Joint Effects of Auditor and Audit Committee Tenure on Auditor Independence and Financial Reporting Quality
Author: Helen LiuPublisher:
ISBN:
Category : Audit committees
Languages : en
Pages : 184
Book Description
Does Audit Committee Accounting Expertise Help to Promote Audit Quality? Evidence from Auditor Reporting of Internal Control Weaknesses
Author: Ling Lei LisicPublisher:
ISBN:
Category :
Languages : en
Pages : 56
Book Description
In this study, we examine whether audit committee accounting expertise helps to promote audit quality by motivating auditors to conduct diligent internal control audits and make appropriate internal control assessments because audit committee accounting expertise safeguards auditors from dismissal following adverse internal control opinions. Among clients with existing and likely internal control material weaknesses (as proxied by future restatements of audited financial statements), we find a greater likelihood of adverse internal control audit opinions when the audit committee has greater accounting expertise (measured by the proportion of accounting experts on the audit committee). Among all clients, we find a lower likelihood of subsequent auditor dismissal following an adverse internal control audit opinion when the audit committee has greater accounting expertise. In further analyses, we find that this lower likelihood of subsequent auditor dismissal occurs when at least two audit committee members possess accounting expertise. We also find some evidence that chief financial officer influence (but not chief executive officer influence) over the audit committee negates the increased likelihood of adverse internal control opinions when internal control material weaknesses likely exist as well as the decreased likelihood of auditor dismissal following adverse internal control opinions. These findings have important implications for regulators and corporate nominating committees interested in promoting audit committee effectiveness.
Social Audit Regulation
Author: Mia Mahmudur RahimPublisher: Springer
ISBN: 3319158384
Category : Business & Economics
Languages : en
Pages : 342
Book Description
This book takes the concept of social audit and lifts it beyond the role of functioning largely as a management tool. The book proposes a system in which social audit is regulated so as to provide a mechanism for effectively promoting corporate accountability in society. Taking this as its theme, this book provides both a conceptual explanation of the developmental perspectives of social audit regulation and empirical evidence of the impact of social audit practice from different parts of the world. It is the first book to explore the issues and challenges related to the development of effective social audit regulation.
Social Auditing
Author: David H. BlakePublisher: Greenwood
ISBN:
Category : Business & Economics
Languages : en
Pages : 184
Book Description
The Disclosure and Assurance of Corporate Social Responsibility
Author: Isabel-María García-SánchezPublisher: Cambridge Scholars Publishing
ISBN: 1527524434
Category : Business & Economics
Languages : en
Pages : 252
Book Description
The essays collected here specifically examine the new trends of sustainability performance and reporting. They provide theoretical argumentation and evidence about sustainability performance, and determinants of its voluntary disclosure and external assurance. The book will interest companies, managers, shareholders, stakeholders and public bodies directly related to sustainability performance, the voluntary disclosure of sustainability information, and the adoption of an external assurance process.
Corporate Social Responsibility
Author: John InnesPublisher: Elsevier
ISBN: 0080476899
Category : Business & Economics
Languages : en
Pages : 125
Book Description
Corporate Social Responsiblity is based on critical insight gained by analysing four large companies’ experiences of corporate social responsibility. This study highlights the inadequacies of social and ethical reporting by business, both in terms of the ad-hoc nature of the information currently reported, and the absence of internal reporting. It will serve as evidence to companies, that producing a glossy report does not necessarily equal social responsibility. * Explores the problems faced by firms seeking to develop their own social performance strategies * Explores corporate governance issues * Offers a grounded theory approach, involving full taping and transcribing of all interviews
Voluntary Audits of Nonfinancial Disclosure and Earnings Quality
Author: Elizabeth A. GordonPublisher:
ISBN:
Category : Accounting
Languages : en
Pages : 37
Book Description
Integrated reporting and sustainability-related assurance
Author: Gürtürk, AnilPublisher: kassel university press GmbH
ISBN: 3737602808
Category :
Languages : en
Pages : 185
Book Description
Sustainability reporting serves as a tool for companies to assess and communicate their sustainability-related efforts. However, these reports may lack reliability and value because of their voluntary and mostly unregulated nature. Two major practices have been adopted in order to overcome these weaknesses: First, accompanying the growth in reporting there has been a rise in the proportion of reports that include assurance statements prepared by third parties. Second, in response to the increased complexity and length of stand-alone sustainability reports, there have been moves to combine some social and environmental disclosures with financial disclosures in single reports. This dissertation examines these two practices, which mark recent trends in non-financial reporting and may impact the accounting and sustainability landscape with regard to future disclosure practices. Special attention is paid to investors’ information processing of these issues, their general perception, the content of assurance statements and the rising issue of assuring integrated reports. The thesis contributes to the discussion on integrated reporting and sustainability-related assurance, as well as on theoretical considerations within accounting research. It illuminates perception by primary stakeholders, critically examines current practice and points to upcoming challenges.