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The role of the general practice surgery in safeguarding adults

Gibson, Jeremy C.; Nicol, Bill; Ronayne, Ed; Grant, Michelle - In: The Journal of Adult Protection 18 (2016) 5, pp. 288-298

) approach to seeking assurance from their GPs that they have effective safeguarding adults arrangements in place. The paper aims … and national guidance, the local approach to seeking assurance from GP surgeries; the authors adjusted the pathways on the …; details core competencies required of GPs regarding safeguarding adults; presents how CCGs can seek assurance from GP …

Persistent link: https://www.econbiz.de/10014841346

The relationship between the new IIA Standards and the internal auditing profession

Coetzee, G.P.; du Bruyn, R. - In: Meditari Accountancy Research 9 (2001) 1, pp. 61-79

The Institute of Internal Auditors is in the process of developing new standards for the internal auditing profession. The first set of these standards will be implemented with effect from 1 January 2002. The purpose of professional standards is to lay down the minimum requirements to be...

Persistent link: https://www.econbiz.de/10014930335

Qualitative characteristics of financial reporting: a historical perspective

Shahwan, Yousef - In: Journal of Applied Accounting Research 9 (2008) 3, pp. 192-202

Purpose – This paper aims to provide a historical review for several leading documents in relation to the objectives of financial statements. These documents are: The Trueblood Report , The Corporate Report , Making Corporate Reports Valuable ; and Guidelines for Financial Reporting Standards...

Persistent link: https://www.econbiz.de/10014837761

The need for transparency in financial reporting

Lander, Gerald H.; Auger, Kathleen A. - In: Journal of Accounting & Organizational Change 4 (2008) 1, pp. 27-46

Purpose – The paper's aim is to research and discuss the issue of the lack of transparency in financial reporting and how companies take advantage of accounting rules in ways that inhibit transparency. Design/methodology/approach – A literature review was carried out to see what had been...

Persistent link: https://www.econbiz.de/10014840287

Factors Influencing Kuwaiti Companies’ Internet Financial Reporting

Alanezi, Faisal S. - In: Journal of Economic and Administrative Sciences 25 (2009) 2, pp. 1-23

The purpose of this study is to investigate empirically factors influencing Kuwaiti companies to disseminate their financial reports on the Internet. A regression model is estimated using logit analysis for a sample of 179 Kuwaiti companies listed on the Kuwait Stock Exchange for 2007 to test...

Persistent link: https://www.econbiz.de/10014857539

Enhanced business reporting: international trends and possible policy directions

Boedker, Christina; Mouritsen, Jan; Guthrie, James - In: Journal of Human Resource Costing & Accounting 12 (2008) 1, pp. 14-25

Purpose – This paper seeks to examine contemporary trends in enhanced business reporting (EBR) and the development of a policy agenda for EBR. The paper aims to build on a submission to the US Securities and Exchange Commission (US SEC) advisory committee on improvements to financial...

Persistent link: https://www.econbiz.de/10014873009

Creating and implementing an effective compliance monitoring policy

Marshall, Hannah - In: Journal of Financial Regulation and Compliance 13 (2005) 3, pp. 224-228

Persistent link: https://www.econbiz.de/10014869999

In the absence of trust is (obey me) the only mantra?

Foster Back, Philippa - In: Journal of Financial Regulation and Compliance 13 (2005) 3, pp. 254-259

Persistent link: https://www.econbiz.de/10014870001

‘The most valuable commodity I know of is information’

Burger, Richard; Davies, George - In: Journal of Financial Regulation and Compliance 13 (2005) 4, pp. 324-332

This paper summarises the FSA's enforcement action taken to date under the market abuse regime and considers how the implementation of the Market Abuse Directive (‘MAD’) will affect the work of city compliance officers. In particular, this paper focuses on the new requirement for the...

Persistent link: https://www.econbiz.de/10014870006

Financial reporting standards: is market value for the existing use now obsolete? International valuation standards put into practice

Dunckley, John - In: Journal of Property Investment & Finance 18 (2000) 2, pp. 212-224

This paper backgrounds the recent changes to international financial reporting standards and some possible impacts on current valuation practices. Specifically, it debates issues surrounding the existing use principle and its ability to provide the required information for financial reporting....

Persistent link: https://www.econbiz.de/10014897968