Essays on the Quality of Audited Financial Statements

Essays on the Quality of Audited Financial Statements
Author: Ulf Mohrmann
Publisher: Logos Verlag Berlin GmbH
Total Pages: 300
Release: 2016-02-15
Genre: Business & Economics
ISBN: 3832541853

The dissertation consists of four essays on the quality of audited financial statements. The first analysis investigates the association between several regulations of the audit market and earnings characteristics. The second essay differentiates between different drivers of audit quality after an auditor change by comparing the effects of voluntary and mandatory auditor changes. The third study analyses the different strategies of Big4 and non-Big4 auditors in dealing with Level 3 fair values. The fourth part examines banks' valuation behavior concerning Level 3 fair values.

Proceedings of the 8th International Conference on Financial Innovation and Economic Development (ICFIED 2023)

Proceedings of the 8th International Conference on Financial Innovation and Economic Development (ICFIED 2023)
Author: Yushi Jiang
Publisher: Springer Nature
Total Pages: 838
Release: 2023-05-13
Genre: Business & Economics
ISBN: 9464631422

This is an open access book.Financial globalization plays a huge role in promoting the development of the world economy and the optimal allocation of world resources, stimulates the accelerated development of the international division of labor, and increases the international flow of production factors such as industrial transfer, capital transfer, and technology transfer. It enables developing countries to make up for the lack of their own capital and technology, and obtain industrial evolution, technological progress, and institutional innovation, thereby accelerating the speed of economic development; it also enables developed countries to open up cheap labor, raw material markets and broad consumer markets, prolonging product value. More profits, ease the economy, the contradiction of stagflation, and restore economic growth. The 8th International Conference on Financial Innovation and Economic Development (ICFIED 2023) aims to accommodate this need, as well as to: 1. provide a platform for experts and scholars, engineers and technicians in the field of financial Innovation and economic development to share scientific research achievements and cutting-edge technologies 2. Understand academic development trends, broaden research ideas, strengthen academic research and discussion, and promote the industrialization cooperation of academic achievements 3. Promote the institutionalization and standardization of Financial Innovation and Economic Development through modern research 4. Increasing the number of scientific publications for financial Innovation and economic development

Financial Accounting and Equity Markets

Financial Accounting and Equity Markets
Author: Philip Brown
Publisher: Routledge
Total Pages: 443
Release: 2013-06-19
Genre: Business & Economics
ISBN: 1135077584

Philip Brown is one of the most admired and respected accounting academics alive today. He was a pioneer in capital markets research in accounting, and his 1968 article, co-authored with Ray Ball, "An Empirical Evaluation of Accounting Income Numbers," arguably had a greater impact on the course of accounting research, directly and indirectly, than any other article during the second half of the twentieth century. Since that time, his innovative research has focused on issues that bridge accounting and finance, including the relationships between net profit reports and the stock market, the long-run performance of acquiring firms, statutory sanctions and voluntary corporate disclosure, and the politics and future of national accounting standards to name a few. This volume brings together the greatest hits of Brown’s career, including several articles that were published in out-of-the-way places, for easier use by students and researchers in the field. With a foreword written by Stephen A. Zeff, and an introduction that discusses the evolution of Brown’s research interests and explains the context for each of the essays included in the volume, this book offers the reader a unique look inside this remarkable 50-year career.

Practices, Profession and Pedagogy in Accounting

Practices, Profession and Pedagogy in Accounting
Author: Jane Baxter
Publisher: Sydney University Press
Total Pages: 498
Release: 2009
Genre: Business & Economics
ISBN: 1920899200

Canvass a broad range of issues, including accounting theory, accounting history, international accounting, management accounting, internal auditing, and accounting education. The contributions range in style from thought pieces to histories to cross-sectional and case study analyses.

Essays on Sustainability and Management

Essays on Sustainability and Management
Author: Runa Sarkar
Publisher: Springer
Total Pages: 228
Release: 2017-05-25
Genre: Business & Economics
ISBN: 9811031231

This book offers a comprehensive overview of sustainability and management in India and through its insightful essays highlights the complex and multifaceted nature of sustainability as a concept. It also demonstrates the debates surrounding the concept of sustainability and its ramifications for ground-level practice in managing organisations and for public policy. The contributions from sustainability enthusiasts, practitioners from disparate fields and academics working at the Indian Institute of Management Calcutta, have been divided into five themes: (1) sustainability as a normative concept; (2) sustainability concept at the global level, (3) sustainability practices in Indian organisations and consumer behaviour; (4) sustainability, corporate governance and corporate social responsibility and (5) sustainability: a critique of organisational practice and government regulation. The themes reflect both new and continuing issues confronting management in the country today. Examples and in-depth studies make it relevant to the grounded reality in India. The expertise and experience of the contributors ensure that readers are left with a grasp of our current understanding of how sustainability is related to society and business, the direction this understanding will take in the future.

Comparative Corporate Governance

Comparative Corporate Governance
Author: Klaus J. Hopt
Publisher: Oxford University Press
Total Pages: 1304
Release: 1998
Genre: Business & Economics
ISBN: 9780198268888

"This book goes back to a symposium held at the Max Planck Institute for Foreign Private and Private International Law in Hamburg on May 15-17 1997"--P. [v].

Corporate Governance and Compliance with IFRSs

Corporate Governance and Compliance with IFRSs
Author: Marwa Hassaan
Publisher: Cambridge Scholars Publishing
Total Pages: 360
Release: 2013-08-12
Genre: Business & Economics
ISBN: 1443851566

Compliance with international best practices in emerging Middle East and North Africa (MENA) stock exchanges is a key issue which needs a comprehensive investigation to identify barriers to actual compliance with such practices. Corporate Governance and Compliance with IFRSs: MENA Evidence is a must read book that is the first to examine the influence of the introduction of corporate governance requirements for best practices on improving compliance with International Financial Reporting Standards (IFRSs) in MENA stock exchanges. Additionally, it determines obstacles and suggests the proper actions to be taken to really globalize MENA emerging stock exchanges.