Author: Publisher: Springer Nature
ISBN: 9464635347
Category :
Languages : en
Pages : 245
Book Description
Author: Publisher: Springer Nature
ISBN: 9464635347
Category :
Languages : en
Pages : 245
Book Description
Auditor Going Concern Reporting
Author: Marshall A. GeigerPublisher: Routledge
ISBN: 1000392031
Category : Business & Economics
Languages : en
Pages : 160
Book Description
Auditor reporting on going-concern-related uncertainties remains one of the most challenging issues faced by external auditors. Business owners, market participants and audit regulators want an early warning of impending business failure. However, companies typically do not welcome audit opinions indicating uncertainty regarding their future viability. Thus, the auditor’s decision to issue a "going concern opinion" (GCO) is a complex and multi-layered one, facing a great deal of tension. Given such a rich context, academic researchers have examined many facets related to an auditor’s decision to issue a GCO. This monograph reviews and synthesizes 182 recent GCO studies that have appeared since the last significant review published in 2013 through the end of 2019. The authors categorize studies into the three broad areas of GCO: (1) determinants, (2) accuracy and (3) consequences. As an integral part of their synthesis, they summarize the details of each study in several user-friendly tables. After discussing and synthesizing the research, they present a discussion of opportunities for future research, including issues created or exacerbated as a result of the global COVID-19 pandemic. This monograph will be of assistance to researchers interested in exploring this area of auditor responsibility. It will also be of interest to auditing firms and individual practitioners wanting to learn what academic research has examined and found regarding this challenging aspect of audit practice. Auditing standard-setters and regulators will find it of interest as the authors review numerous studies examining issues related to audit policy and regulation, and their effects on GCO decisions. The examination of GCO research is extremely timely given the financial and business disruption caused by the worldwide COVID-19 pandemic. This unprecedented global event has caused companies, auditors and professional bodies to revisit and reassess their approach to going concern, and to think even more deeply about this fundamental business imperative.
Corporate Financial Distress
Author: Edward I. AltmanPublisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 408
Book Description
"A Wiley-Interscience publication."Includes index. Bibliography: p. 355-361.
Proceedings of the 4th International Conference on Research in Management and Technovation
Author: Thi Hong Nga NguyenPublisher: Springer Nature
ISBN: 9819984726
Category :
Languages : en
Pages : 655
Book Description
The Effect of Audit Quality on the Relationship Between Audit Committee Effectiveness and Financial Reporting Quality
Author: Johanna MiettinenPublisher: University of Vaasa
ISBN: 9524762447
Category : Audit committees
Languages : en
Pages : 169
Book Description
Tiivistelmä: Tilintarkastuksen laadun vaikutus tarkastusvaliokunnan tehokkuuden ja taloudellisen tiedon laadun väliseen suhteeseen.
Research in Accounting Regulation
Author: Gary PrevitsPublisher: Elsevier
ISBN: 0080545459
Category : Business & Economics
Languages : en
Pages : 347
Book Description
The scope of service provided by professional accountants is influenced by legislation and case law as well as the dictates of a variety of government and private sector agencies: including State Boards of Accountancy, Academic Accreditation Bodies, the United States Securities and Exchange Commission, the Public Company Accounting Oversight Board, independent standard setting bodies such as the Federal Accounting Standards Advisory Board (US), the Financial Accounting Standards Board (US), the International Accounting Standards Board and self-regulatory organizations such as State Societies of CPA and the American Institute of Certified Public Accountants. There are equivalent and emerging local international bodies that exist in most developed countries. It is important for academics, students, practitioners, regulators and researchers to consider, study and understand the role and relationship of such bodies with the practice and content of our discipline.Research in Accounting Regulation is a refereed annual serial that seeks to publish high quality manuscripts, which address regulatory issues and policy affecting the practice of accountancy, broadly defined. Topics of interest include research based on: 1) Self-regulatory activities. 2) Case law and litigation. 3) Governmental and quasi-governmental regulation. 4) The economics of regulation, including modelling.This research series aims to encourage the submission of original empirical, behavioural or applied research manuscripts that consider strategic and policy implications for regulation, regulatory models and markets. It is intended for individual researchers, practitioners, regulators and students of accountancy who desire to increase their understanding of the regulation of accountancy.
A First Course in Quality Engineering
Author: K.S. KrishnamoorthiPublisher: CRC Press
ISBN: 1498764215
Category : Business & Economics
Languages : en
Pages : 627
Book Description
This book is the leader among the new generation of text books on quality that follow the systems approach to creating quality in products and services; the earlier generations focused solely on parts of the system such as statistical methods, process control, and management philosophy. It follows the premise that the body of knowledge and tools documented by quality professionals and researchers, when employed in designing, creating and delivering the product will lead to product quality, customer satisfaction and reduced waste. The tools employed at the different stages of the product creation cycle are covered in this book using real world examples along with their theoretical bases, strengths and weaknesses. This textbook can be used for training - from shop floor personnel to college majors in business and engineering to practicing professionals. Graduate students training as researchers in the quality field will also find useful material. The book has been used as the text for a Professional Series Massive Open Online Course offered by the Technical University of Munich on edX.org, through which tens of thousands of participants from all over the world have received training in quality methods. According to Professor Dr. Holly Ott, who chose the book for the course, the text is one of the main factors contributing to success of this MOOC. The Third Edition has been fully revised to be friendly for self-study, reflects changes in the standards referenced such as ISO 9000, and includes new examples of application of statistical tools in health care industry. Features: Reviews the history of quality movement in the U.S. and abroad Discusses Quality Cost analysis and quality’s impact on a company’s bottom line Explains finding customer needs and designing the product using House of Quality Covers selection of product parameters using DOE and reliability principles Includes control charts to control processes to make the product right-the-first-time Describes use of capability indices Cp and Cpk to meet customer needs Presents problem solving methodology and tools for continuous improvement Offers ISO 9000, Baldrige and Six Sigma as templates for creating a quality system
Handbook on Ethics in Finance
Author: Leire San-JosePublisher:
ISBN: 9783030000011
Category : Accounting
Languages : en
Pages : 600
Book Description
The Relationship-Driven Supply Chain
Author: Stuart EmmettPublisher: CRC Press
ISBN: 1317018001
Category : Business & Economics
Languages : en
Pages : 262
Book Description
Collaboration in supply chains means managing the chain beyond traditional or transactional methods. It involves rethinking the way your business is managed, both internally and externally, and the ways in which employees and partners relate to each other. Stuart Emmett and Barry Crocker's book explains how a relationship-based approach to supply chain management can transform business; how to organise your business internally for effective supply chain relationships and how to transform your external supply chain using relationship marketing, customer relationship management and supply chain partnerships. One of the key distinguishing characteristics of a high performing supply chain is the presence of strategic trust. With strategic trust, the parties have access to each other's strategic plans; relevant cost information and forecasts are shared; risks and rewards are addressed openly. This book explains how to embed a culture of inter-company trust and to realise the benefits of improved supply chain relationships.
The Routledge Companion to Auditing
Author: David HayPublisher: 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.