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Statutory Auditors’ Independence in Protecting Stakeholders’ Interest : An Empirical Study
Roy, Mitrendu Narayan; Saha, Siddhartha Sankar - 2018
Corporate failures and accounting scandals had shaken the foundations of investors’ confidence in the transparency …. Primary audiences of the book are researchers in finance and control, students, and professionals in the field of accounting … and auditing …
Persistent link: https://www.econbiz.de/10012396818
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Der Prozess der prüferischen Durchsicht : Strukturvorgaben des Prüfungsansatzes und ihre situative Umsetzung
Schmitz, Stefanie - 2015 - 1. Aufl. 2015
Stefanie Schmitz untersucht die Prüfungsansätze großer Prüfungsgesellschaften im Bereich der prüferischen Durchsicht. Es zeigen sich deutliche Unterschiede in den Prüfungsansätzen. Daran anknüpfend betrachtet sie die situative Umsetzung der Vorgaben durch verschiedene Prüfer und...
Persistent link: https://www.econbiz.de/10014017995
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Rechnungslegung, Steuern, Corporate Governance, Wirtschaftsprüfung und Controlling : Beiträge aus Wissenschaft und Praxis
Velte, Patrick (ed.); Müller, Stefan (ed.);  … - 2018
Rechnungslegung (u.a. Integrated Reporting, Leasing-Bilanzierung, Tax Accounting) -- Betriebswirtschaftliche … Accounting) Betriebswirtschaftliche Steuerlehre (u.a. Country by Country Reporting, Teilgewinnrealisierung, Steuercontrolling …
Persistent link: https://www.econbiz.de/10014019087
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Towards Integrated Reporting : Accounting Change in the Public Sector
Katsikas, Epameinondas - 2017
This book focuses on the accounting change processes that drive integrated reporting in the public sector. The …, integrated reporting must follow a specific path of accounting change. The context in which public sector entities operate, and … the unique relationship between the public sector and the environment, redefine the accounting process of change to …
Persistent link: https://www.econbiz.de/10012396201
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Integrated Reporting and Audit Quality : An Empirical Analysis in the European Setting
Demartini, Chiara - 2017
This book analyzes the relationship between integrated reporting and audit quality within the European context, presenting empirical evidence and drawing on a broad review of the available literature in order to evaluate the ability of integrated reporting to enhance audit risk assessment....
Persistent link: https://www.econbiz.de/10012397952
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Accounting and Financial System Reform in a Transition Economy: A Case Study of Russia
McGee, Robert W. (contributor);  … - 2005
changes that have to be made to the accounting and financial system of a transition economy. Accounting and Financial System … changes that have to be made to the accounting and financial system of a transition economy. Accounting and Financial System … the Florida International University, USA. He has doctorates in accounting, economics, law and philosophy. He is an …
Persistent link: https://www.econbiz.de/10013520386
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The British Insurance Industry Since 1900 : The Era of Transformation
Carter, Robert L. - 2009
A comprehensive chronicle of thetransformation of the intensely competitive British insurance industry in response to …
Persistent link: https://www.econbiz.de/10012106192
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A History of British Actuarial Thought
Turnbull, Craig - 2017
insurance. It discusses how new actuarial approaches were developed within each practice area, and how these emerging ideas … general insurance reserving; the adoption of risk-based reserving and the Guaranteed Annuity Option crisis at the end of the … Insurance (1851 - 1994) -- Conclusions: Looking Back, Looking Forward …
Persistent link: https://www.econbiz.de/10012397348
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Handbook of International Insurance : Between Global Dynamics and Local Contingencies
Cummins, J. David (ed.); Venard, Bertrand (ed.) - 2007
International Insurance Markets: Between Global Dynamics and Local Contingencies—An Introduction -- The United States … Insurance Market: Characteristics and Trends -- The Japanese Insurance Market and Companies: Recent Trends -- The UK Insurance … Industry—Structure and Performance -- The French Insurance Market: Background and Trends -- The German Insurance Industry …
Persistent link: https://www.econbiz.de/10014014345
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A Study of Professional Skepticism
Olsen, Carmen - 2017
This book describes how auditors exercise different levels of professional skepticism and how they are exposed to different types of affective information on clients’ behavior. Based on the author’s empirical study of 56 auditors, it shows that auditors’ skepticism and affective reactions...
Persistent link: https://www.econbiz.de/10012396583