Contents of Volume 2: Letter of Transmittal, Management's Discussion and Analysis, International Bank for Reconstruction and Development Financial Statements and Internal Control Reports, and Special Purpose Financial Statements and Internal Control Reports of the International Development...

1. Introduction Chapter: The Importance of Audit Quality in Covid Times -- 2. Is a Determination And Application of Joint Audit Procedures of Financial Statement And Tax Certification Audits Possible? -- 3. The Transition From Self-Regulation To Public Oversight In The Independent Audit: An...

We study the frequency of restatements by foreign firms listed on US exchanges. We find that the restatement rate of US listed foreign firms is significantly lower than that of comparable US firms and that the difference depends on the firm's home country characteristics. Foreign firms from...

This book discusses recent developments relating to ethical and sustainable issues in accounting & finance. Accounting is often seen as a technical discipline that records, classifies and reports financial transactions. However, since the financial information produced concerns all interest...