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The corporate governance lessons of Enron

Vinten, Gerald - In: Corporate Governance: The international journal of … 2 (2002) 4, pp. 4-9

The failure of the Enron Corporation in late 2001, apart from signalling the largest corporate bankruptcy in the USA, has also thrown up a myriad of questions about the effectiveness of contemporary accounting, auditing and corporate governance practices. There are strong historical antecedents...

Persistent link: https://www.econbiz.de/10014694787

Corporate governance, accruals quality and stock returns: evidence from the UK

Mouselli, Sulaiman; Abdulraouf, Riad; Jaafar, Aziz - In: Corporate Governance 14 (2014) 1, pp. 32-44

, Asset Pricing tests are employed to examine the capacity of the audit provision, as proved the most influential governance … relationship between corporate governance, accruals quality, and stock returns. Findings – Results indicate that audit provision is … Audit factor to Fama-French model reduces the significance of the size factor and the book-to-market factor in explaining …

Persistent link: https://www.econbiz.de/10014695920

Outsourcing or increasing risks?

Frost, Chris - In: Balance Sheet 8 (2000) 2, pp. 34-37

Examines outsourcing various functions such as internal audit and suggest caution should be the watchword. Proposes …

Persistent link: https://www.econbiz.de/10014689032

Derivatives – new guidance for auditors

Billing, Keith - In: Balance Sheet 10 (2002) 1, pp. 24-26

The Auditing Practices Board (APB), the audit standard setting body for the UK and the Republic of Ireland, has …

Persistent link: https://www.econbiz.de/10014689075

Balancing the odds: stochastic accounting

Mainelli, Michael; Harris, Ian - In: Balance Sheet 10 (2002) 2, pp. 22-27

The use of a deterministic numeric paradigm in auditing and accounting may well be the root cause of many current problems. This paper argues that risk‐based accounting methods should start using probabilistic inputs which would show resultant distributions as output. “Stochastic...

Persistent link: https://www.econbiz.de/10014689077

Corporate governance and the development of global capital markets

Davies, Howard - In: Balance Sheet 10 (2002) 3, pp. 14-18

In this article, drawn from a speech Howard Davies made to the Securities regulatory Commission in China, the author contrasts the efforts which are being made in developing economies like China with the more established regulatory regimes like those of the UK and the USA. He argues that good...

Persistent link: https://www.econbiz.de/10014689079

Credit derivatives: regulating in the jungle

Hitchins, John; Davies, Jonathan; Rivett, Phil; Hogg, … - In: Balance Sheet 10 (2002) 1, pp. 27-32

The credit derivatives market is both fast‐growing and increasingly complex. This brings problems for banks and the infrastructure needed to support such products. There are also sophisticated questions of regulation. The authors bring a wealth of experience to bear on the topic and suggest a...

Persistent link: https://www.econbiz.de/10014689094

A framework for auditing HR: strengthening the role of HR in the organisation

Cannings, Anne; Hills, Trevor - In: Industrial and Commercial Training 44 (2012) 3, pp. 139-149

Purpose – This paper aims to propose that a new approach to human resource (HR) audit is needed. It also aims to … contribution. Findings – Existing approaches to HR audit do not reflect the current aspirations and rhetoric on HR practices as … the prevailing culture, thus forcing HR audit to move beyond legal compliance of HR practices. A range of processes, tools …

Persistent link: https://www.econbiz.de/10014755594

Gain a 3-D picture of your HR function and all your people management policies

In: Industrial and Commercial Training 33 (2001) 7

Persistent link: https://www.econbiz.de/10014757478

The implication of information technology on the audit profession in developing country

Tarek, Menna; Mohamed, Ehab K.A.; Hussain, Mostaq M.; … - In: International Journal of Accounting & Information Management 25 (2017) 2, pp. 237-255

the auditing profession. Several studies investigated the impact of IT, in terms of the extent of use of IT audit …/methodology/approach This study uses both quantitative and qualitative data. A survey of 112 auditors, representing three of the Big 4 audit … firms as well as ten local audit firms in Egypt, is used to gather preliminary data, and semi-structured interviews are …

Persistent link: https://www.econbiz.de/10014759327