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Author: Wolfgang Schön Publisher: Springer Science & Business Media ISBN: 3540772766 Category : Business & Economics Languages : en Pages : 423
Book Description
Academic research shows that well-known principal-agent and capital market problems are strongly influenced by tax considerations. Against this background, this volume is the first to present a fully-fledged overview of the interdependence of tax and corporate governance. Not only the basic political, legal and economic questions but also major topics like income measurement, shareholding structures, corporate social responsibility and tax shelter disclosure are covered.
Author: Wolfgang Schön Publisher: Springer Science & Business Media ISBN: 3540772766 Category : Business & Economics Languages : en Pages : 423
Book Description
Academic research shows that well-known principal-agent and capital market problems are strongly influenced by tax considerations. Against this background, this volume is the first to present a fully-fledged overview of the interdependence of tax and corporate governance. Not only the basic political, legal and economic questions but also major topics like income measurement, shareholding structures, corporate social responsibility and tax shelter disclosure are covered.
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: Tariq Tawfeeq Yousif Alabdullah Publisher: Springer Nature ISBN: 2384760521 Category : Education Languages : en Pages : 757
Book Description
This is an open access book. The Covid-19 pandemic has become a global issue have a great impact in almost all fields including in the economic, social, political, cultural and education, and has created social pressures community economy. Almost all over the country having trouble. However, this has consequences for declining economic growth has had an impact on social life, including in countries in ASEAN and especially in Indonesia. We are only at the beginning of the most challenging part, which is how we will emerge out of this situation and return to a “new normal. These challenges highlight the importance of science, technology, and innovation as the decisive factors in any scenario of emergence from the crisis and economic recovery. To eliminate Covid-19 and find solutions to its effects are endeavored through research in various fields of sciences. Hopefully, the cure can be found and the new situation can be adapted.
Author: Dan A. Simunic Publisher: Canadian Certified General Accountants' Research Foundation = Fondation de recherche de l'Association des comptables généraux licenciés du Canada ISBN: Category : Business & Economics Languages : en Pages : 90
Book Description
A fundamental question with respect to the market for audit services is whether or not such services are homogeneous across suppliers ... In this monograph, we review the basic principles and findings concerning differentiated product markets as they have been developed in the economic literature. Using Lancaster's characteristics framework, we posit that the audit service contains several attributes which are valued by top management. A key attribute is "credibility", which is communicated by an audit firm's brand name and is identified with the power of an auditor's test ... We posit that, along with other product characteristics, the power of test varies systematically across audit firms. Hypotheses concerning the demand for different audit service specifications (qualities) are developed in a context where companies are changing their capital structure through an initial public offering of common shares. These hypotheses are tested using a sample of 469 U.S. corporations which first "went public" during 1981. The results are consistent with the existence of differential audit services.
Author: Shahzad Uddin Publisher: Emerald Group Publishing ISBN: 0857244523 Category : Business & Economics Languages : en Pages : 310
Book Description
Includes research papers that examines various issues including the adoption of International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSASs), management accounting change in the context of public sector reforms, corporate reporting disclosures, auditing, etcetera.
Author: United States Government Accountability Office Publisher: Lulu.com ISBN: 0359536395 Category : Reference Languages : en Pages : 234
Book Description
Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
Author: Cheng F. Lee Publisher: Center for PBBEFR & Ainosco Press ISBN: 9866286738 Category : Business & Economics Languages : en Pages :
Book Description
Advances in Quantitative Analysis of Finance and Accounting (New Series) is an annual publication designed to disseminate developments in the quantitative analysis of finance and accounting. The publication is a forum for statistical and quantitative analyses of issues in finance and accounting as well as applications of quantitative methods to problems in financial management, financial accounting, and business management. The objective is to promote interaction between academic research in finance and accounting and applied research in the financial community and the accounting profession.
Author: Wolfgang Schön
Author: Wolfgang Schön
Author: Johanna Miettinen
Author: David Hay
Author: Thomas B. Lawrence
Author: Tariq Tawfeeq Yousif Alabdullah
Author: United States. Government Accountability Office
Author: Dan A. Simunic
Author: Shahzad Uddin
Author: United States Government Accountability Office
Author: Cheng F. Lee