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Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.7 Audit Regulation, Quality Assur...
World Bank - 2017
The purpose of this report is to gain an understanding of the regulatory environment for auditors in a jurisdiction and the extent of quality assurance and oversight that takes place. In the Report on the Observance of Standards and Codes (ROSC) Accounting and Auditing (A&A) diagnostic...
Persistent link: https://www.econbiz.de/10012248288
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Is short-term debt a substitute or a complement to good governance?
Anginer, Deniz; Demirgüç-Kunt, Asli; Tepe, Mete; … - 2019
Short-term debt exposes firms to credit supply shocks and liquidity risk. Short-term debt can also reduce potential agency conflicts between managers and shareholders by exposing managers to more frequent monitoring by the market. This paper examines whether internal monitoring through...
Persistent link: https://www.econbiz.de/10012121151
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Strengthening Oversight : Improving the Quality of Statutory Audits in the Philippines
World Bank Group - 2016
Since 2003, the Philippines have been striving to implement reforms aimed at improving audit quality. Oversight of the audit profession is a key control over the financial reporting architecture of a country's private sector. A Quality Assurance Review system over audit practitioners is a subset...
Persistent link: https://www.econbiz.de/10012644442
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Corporate Sector Accounting and Auditing in the EU Acquis Communautaire, 3rd Edition
World Bank Group - 2016
the 2006 audit directive and a new audit regulation addressing oversight of the most significant audits were adopted in … reporting requirements introduced by the regulation are expected to increase the usefulness of statutory audits of public … audit directive and the regulation will bring more consistency in audit oversight and quality assurance systems across …
Persistent link: https://www.econbiz.de/10012644765
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Banking Supervisors and External Auditors : Building a Constructive Relationship
World Bank Group - 2015
The 2008 financial crisis highlighted weaknesses in the risk management, control and governance processes of banks as well as in their statutory audit and financial supervision. This led to increased scrutiny of the respective roles and interactions of banking supervisors and external auditors...
Persistent link: https://www.econbiz.de/10012644792
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Zambia Report on the Observance of Standards and Codes : Accounting and Auditing
World Bank Group (contributor) - World Bank Group - 2017
The government of Zambia is implementing the seventh National Development Plan (NDP) focused on building a diversified and resilient economy for sustained growth and social economic development (2017 - 2021). This second Zambia report on the Observance of Standards and Codes - Accounting and...
Persistent link: https://www.econbiz.de/10012645240
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Key Accounting and Auditing Reforms
World Bank Group - 2017
The purpose of this knowledge paper focusing on key accounting and auditing reforms is to assist the government to make informed decisions for future reform actions following the publication of the Macedonian Report on the Observance of Standards and Codes (ROSC) on Accounting and Auditing (A...
Persistent link: https://www.econbiz.de/10012645946
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Reporting by Audit Oversight Bodies
World Bank Group - 2018
.S., there has been a global movement away from self-regulation of the auditing profession and towards independent oversight …
Persistent link: https://www.econbiz.de/10012646045
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Report on the Observance of Standards and Codes on Accounting and Auditing : Indonesia
World Bank Group - 2018
Reports on the Observance of Standards and Codes Accounting and Auditing ('ROSC AandA') assessfinancial reporting and auditing standards, institutions and practices in participating countries.These reports form part of a joint initiative implemented by the World Bank and the...
Persistent link: https://www.econbiz.de/10012646741
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Indonesia : Report on the Observance of Standards and Codes on Accounting and Auditing
World Bank Group - 2018
Reports on the Observance of Standards and Codes Accounting and Auditing ('ROSC AandA') assessfinancial reporting and auditing standards, institutions and practices in participating countries.These reports form part of a joint initiative implemented by the World Bank and the...
Persistent link: https://www.econbiz.de/10012646840