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Author: David Hay Publisher: ISBN: Category : Languages : en Pages : 69
Book Description
Corporate governance is of growing importance in Australia, New Zealand and all over the world. Corporate governance interacts with auditing and it is useful to understand how corporate governance and auditing affect companies. However, the interaction is not straight forward. To some extent, good auditing will lead to recommendations that will lead to improved governance; while on the other hand, good governance will lead to directors setting high standards including demanding a high standard of auditing. A related issue is whether better governance is a substitute for auditing or a complement. Previous studies of that issue have had mixed results. This review article provides a synthesis of Australian and New Zealand research about corporate governance and auditing that takes stock of what has been found and examines issues that can be explored using multiple studies. We conclude that despite extensive research, there is still considerable uncertainty about the effects of corporate governance mechanisms on auditing and the effects of auditing on corporate governance. The results are intended to be helpful in providing advice about policy in Australia and New Zealand, and in determining directions for new research.
Author: David Hay Publisher: ISBN: Category : Languages : en Pages : 69
Book Description
Corporate governance is of growing importance in Australia, New Zealand and all over the world. Corporate governance interacts with auditing and it is useful to understand how corporate governance and auditing affect companies. However, the interaction is not straight forward. To some extent, good auditing will lead to recommendations that will lead to improved governance; while on the other hand, good governance will lead to directors setting high standards including demanding a high standard of auditing. A related issue is whether better governance is a substitute for auditing or a complement. Previous studies of that issue have had mixed results. This review article provides a synthesis of Australian and New Zealand research about corporate governance and auditing that takes stock of what has been found and examines issues that can be explored using multiple studies. We conclude that despite extensive research, there is still considerable uncertainty about the effects of corporate governance mechanisms on auditing and the effects of auditing on corporate governance. The results are intended to be helpful in providing advice about policy in Australia and New Zealand, and in determining directions for new research.
Author: John Hynes Farrar Publisher: ISBN: Category : Business & Economics Languages : en Pages : 554
Book Description
This book provides a comprehensive look at the laws and practice of corporate governance in an international setting, with particular reference to Australia and New Zealand.
Author: Robyn Pilcher Publisher: Routledge ISBN: 1351349163 Category : Business & Economics Languages : en Pages : 180
Book Description
Funded by taxation, public spending cannot be separated from politics and ensuring efficiency and effectiveness is always high on the political and policy agenda. Accounting, accountability, governance and auditing are essential ingredients in evaluating public sector performance. Australia and New Zealand are world leaders when it comes to public sector accounting—such as being the first to introduce transaction-neutral accounting standards. This edited collection considers current issues impacting the public sector by primarily drawing upon experiences of Australia and New Zealand. Then, by combining history (from the time of the Domesday book, early sovereignty and Shakespeare) with current practice (differential reporting, international financial reporting standards, government performance, voter turnout, joined-up government and auditing practices), we use these experiences to illuminate the global issues of public sector accounting, accountability and governance. Based on rigorous research by top public sector researchers, this edited collection offers a multitude of future research ideas to enable those interested in following this pathway—whether they are in Australia, New Zealand, the United Kingdom, Europe, the United States of America, Africa or anywhere else in the world—an avenue to traverse.
Author: K. H. Spencer Pickett Publisher: Wiley ISBN: 9780470848630 Category : Business & Economics Languages : en Pages : 0
Book Description
This comprehensive publication serves as a complete guide to the theory and practice of internal auditing, although founded on professional audit theory, it seeks to incorporate the real life experiences of the audit practitioner. Spencer Pickett covers the conventional audit topics as well as many specialist areas such as computer audit, fraud investigations, value for money, managing change and establishing an audit function. The developing scope of the new corporate auditor's work is reflected in the diverse material that is contained in the book. New material includes: the new definition of internal audit issued by the Institute of Internal Auditors (IIA), a new set of professional auditing standards, new focus on risk management, the key role of auditors in corporate governance, and more emphasis on professionalism. The new edition will also have strong international dimension with coverage of key developments in audit, governance, risk management and control in the USA, Canada, Australia,, New Zealand, UK, Europe and Asia Pacific.
Author: Garry D. Carnegie Publisher: Edward Elgar Publishing ISBN: 1800886543 Category : Business & Economics Languages : en Pages : 525
Book Description
This Handbook explores how accounting, accountability and governance are interconnected, and demonstrates that they must operate effectively together in establishing good personal and organizational behaviour in entities of all types around the globe. It will be crucial for academic researchers working within the fields of accounting, economics, corporate governance, accountability, management and business and be beneficial for accounting, economics and management professionals seeking to clarify and expand upon their knowledge for effective application.
Author: David Hay Publisher: Routledge ISBN: 1351105469 Category : Business & Economics Languages : en Pages : 80
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 Hay
Author: David Hay
Author: John Hynes Farrar
Author: Robyn Pilcher
Author: Elizabeth Rainsbury
Author: Australia. Parliament. Joint Committee on Corporations and Securities
Author: Australia. Parliamentary Joint Committee on Corporations and Securities
Author: K. H. Spencer Pickett
Author: Garry D. Carnegie
Author: Joseph E.R. Christopher
Author: David Hay