Author: Ummi Junaidda Hashim Publisher: ISBN: Category : Languages : en Pages : 15
Book Description
This paper examines the literature on audit report lag (ARL) and corporate governance mechanisms over the years. It zooms the pioneer study in this field till the current year (2011), which is year the paper is written. It visualizes the determinants of audit report lag and also how effective of those charge with governance in assuring the timeliness. By presenting the overview of past literature on audit report lag, it would motivate the researchers to conduct more research in this field. It recommends that a few variables that had been tested in previous studies can be re-examined in the future studies of audit report lag. Also, future study can examine on how ownership structure will influence the audit report lag. Besides that, potential study also may include other factors such as government policy or political issue that also might affect audit report lag.
Author: Philipp Wierzchowski Publisher: GRIN Verlag ISBN: 3346507475 Category : Business & Economics Languages : en Pages : 28
Book Description
Seminar paper from the year 2020 in the subject Business economics - Information Management, grade: 2,0, University of Bremen, language: English, abstract: This paper shows with the help of a meta-analysis the existence of the determinants of an audit report lag. Moreover this article calculates the relevance of these determinants with the help of Z-scores. The justification of this paper is to get a greater extent of knowledge through a meta-analytic literature review of the determinants of audit report lags. An audit report lag is the number of days from a company’s fiscal year-end to the date of its auditor’s report. Due to the great development of the globalization and economy, this world has more economical data and is more complicated in an economical context than before. Proof for this statement is the subprime crisis 2007, where Asset-Backed Commercial Papers had a complicated transformation. In addition to this the accounting has issues with too much information and complicated financial products. At first accounting has problems with disclosure of information in the financial statement. Secondly Big Data challenges accounting and finally audit report lags are larger after a new standard is set by the standard-setter or a company has a poor performance in this particular fiscal year. In addition to this last problem, there are a lot of more determinants for an audit report lag than these two. Accordingly this audit report lag is a problem for accounting.
Author: S. Susela Devi Publisher: Emerald Group Publishing ISBN: 1780524447 Category : Business & Economics Languages : en Pages : 201
Book Description
"Papers cover subjects such as Executive compensation and corporate governance with special reference to Bangladesh; leading companies in India; Fraudulent Financial Reporting. Non-financial performance measures and performance relationship in the Bangladeshi manufacturing firms.
Author: Reiner Quick Publisher: Routledge ISBN: 1134060246 Category : Business & Economics Languages : en Pages : 302
Book Description
In this important new book, the European Auditing Research Network gives a timely appraisal of the regulatory environment for financial accounting and auditing in the wake of a series of high profile scandals involving major corporations.
Author: Peter Moizer Publisher: Edward Elgar Publishing ISBN: 9781843768302 Category : Audit Languages : en Pages : 0
Book Description
This authoritative new collection contains reprints of seminal articles on the subject of auditing and its relationship to the way in which outside stakeholders monitor the activities of corporate management. Whilst the primary audience is students in upper-level undergraduate and graduate accounting courses, the book should also be of use to existing researchers, as it collects together the 'must read' articles on the subject in a readily accessible form. The articles have been selected to cover four broad topic areas: (i) the role of auditing in the governance process, (ii) audit quality and auditor reputation, (iii) governance and audit committees and (iv) the relationship between internal and external auditors. The readings show that much work has been done and that there now exists a substantial body of knowledge of how auditing can contribute to corporate governance. The volume makes an important contribution to an issue that will continue to raise challenges in the years ahead. 25 articles, dating from 1971 to 2003
Author: Matthew Tsamenyi Publisher: Emerald Group Publishing ISBN: 184855253X Category : Business & Economics Languages : en Pages : 565
Book Description
Corporate governance reform has become an important global policy agenda driven by events such as the 1997 Asian financial crisis, corporate scandals (such as Enron and WorldCom) and the globalisation of capital markets. This book advances debate on corporate governance, accountability and transparency in less developed and emerging economies.
Author: Laura F. Spira Publisher: Springer Science & Business Media ISBN: 030647655X Category : Business & Economics Languages : en Pages : 191
Book Description
Why do we need to understand audit committees? The Cadbury Committee recommended that UK companies should adopt them in response to financial scandals that have stemmed from dubious financial reporting practices. In other countries, similar commissions have made similar recommendations and audit committees are now a common institution. However, many practitioners doubt whether an audit committee really does much to ensure the integrity of a firm's financial statements because, as outsiders, members don't know enough to dig deeply beneath the numbers. The Audit Committee: Performing Corporate Governance argues that such criticism overlooks the ceremonial function of these committees. The audit committee is an arena where members can form and strengthen shifting and fragmentary networks with each other and with the external auditors. Within these networks, both consensus and independence are demonstrated, generating comfort, which legitimises the company and maintains its access to external sources of capital. The audit committee is a key part of the corporate governance structure within an organisation. Many in the UK have been patched together to meet regulatory requirements and their operation is poorly understood because few people other than their members have access to their deliberations. In this account of the world of audit committees the practitioner will find the ethnographical perspectives on ceremonial performance, consensus, independence, and comfort both familiar and different. It's like looking at a photograph of something commonplace from an unusual angle or through a strange-shaped lens.
Author: Ummi Junaidda Hashim
Author: Philipp Wierzchowski
Author: S. Susela Devi
Author: Reiner Quick
Author: Barakaev Otabek Otaqulovich
Author: Edmund Terence Gomez
Author: Lex Donaldson
Author: Peter Moizer
Author: Matthew Tsamenyi
Author: Laura F. Spira