Materiality Rules And Regulation
Download Materiality Rules And Regulation full books in PDF, epub, and Kindle. Read online free Materiality Rules And Regulation ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
Author | : Giovan Francesco Lanzara |
Publisher | : Springer |
Total Pages | : 334 |
Release | : 2016-02-20 |
Genre | : Business & Economics |
ISBN | : 1137552646 |
Materiality, Rules and Regulation: New Trend in Management and Organization Studies concentrates on the relationship of rules and regulation to the materiality of artefacts, practices, and organizations. It combines the recent scholarly interest on sociomateriality with a focus on regulation and rules.
Author | : Francesco Bellandi |
Publisher | : Emerald Group Publishing |
Total Pages | : 442 |
Release | : 2017-12-15 |
Genre | : Business & Economics |
ISBN | : 1787438430 |
This book offers an integrated perspective of materiality from the different angles of accounting, auditing, internal controls, management commentary, financial analysis, management control, forensic analysis, sustainability reporting, corporate responsibility, assurance standards, integrated reporting, and limited legal considerations.
Author | : United States Government Accountability Office |
Publisher | : Lulu.com |
Total Pages | : 234 |
Release | : 2019-03-24 |
Genre | : Reference |
ISBN | : 0359536395 |
Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
Author | : United States. Federal Accounting Standards Advisory Board |
Publisher | : |
Total Pages | : 56 |
Release | : 1993 |
Genre | : Accounting |
ISBN | : |
Author | : Douglas R. Carmichael |
Publisher | : |
Total Pages | : 192 |
Release | : 1975 |
Genre | : Material facts (Law) |
ISBN | : |
Author | : Auke de Bos |
Publisher | : |
Total Pages | : 17 |
Release | : 1995 |
Genre | : |
ISBN | : 9789050861939 |
Author | : |
Publisher | : |
Total Pages | : 650 |
Release | : 1979 |
Genre | : Administrative law |
ISBN | : |
The Code of Federal Regulations is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government.
Author | : Kurt S. Schulzke |
Publisher | : |
Total Pages | : 65 |
Release | : 2018 |
Genre | : |
ISBN | : |
Regulatory efforts in the United States and European Union have recently refocused on materiality, an essential but elusive securities law concept. The renewed focus is due in part to increasing globalization of capital markets, data, and information channels that has highlighted inconsistencies in theory and application. In the United States, the Supreme Court has loosely defined materiality through a line of cases beginning with TSC Industries v. Northway and Basic, Inc. v. Levinson, whose reasonable investor rubric is frequently disregarded by lower courts, prosecutors, and the Securities and Exchange Commission. Meanwhile, in the E.U., courts have only lightly addressed materiality. Scholars in law and behavioral economics have criticized the TSC-Basic rubric for its ambiguity, unpredictability, and disconnection from market psychology. Recognizing these criticisms, this Article conducts an international comparative investigation of materiality in the legislation, regulation, and case law of the United States and European Union, revealing a shared, probabilistic Bayesian infrastructure. The Article then proposes a flexible Bayesian frame-work that harmonizes the substantive evaluation of materiality under existing U.S. and E.U. law. Finally, it models application of the framework using Bayesian network analysis in the context of a hypothetical stock transaction.
Author | : United States. Cost Accounting Standards Board |
Publisher | : |
Total Pages | : 386 |
Release | : 1976 |
Genre | : Cost accounting |
ISBN | : |
Author | : United States Government Accountability Office |
Publisher | : Lulu.com |
Total Pages | : 88 |
Release | : 2019-03-24 |
Genre | : Reference |
ISBN | : 0359541828 |
Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers? Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.