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.

The New Palgrave Dictionary of Economics and the Law

The New Palgrave Dictionary of Economics and the Law
Author: NA NA
Publisher: Springer
Total Pages: 696
Release: 2016-04-30
Genre: History
ISBN: 1349741736

A great deal of economics is about law - the functioning of markets, property rights and their enforcement, financial obligations, and so forth - yet these legal aspects are almost never addressed in the academic study of economics. Conversely, the study and practice of law entails a significant understanding of economics, yet the drafting and administration of laws often ignore economic principle. The New Palgrave Dictionary of Economics and the Law is uniquely placed by the quality, breadth and depth of its coverage to address this need for building bridges. Drawn from the ranks of academics, professional lawyers, and economists in eight countries, the 340 contributors include world experts in their fields. Among them are Nobel laureates in economics and eminent legal scholars. First published in 1998 and now available in paperback for the first time, The New Palgrave Dictionary of Economics and the Law has established itself as a classic reference work in this important field.

Model Rules of Professional Conduct

Model Rules of Professional Conduct
Author: American Bar Association. House of Delegates
Publisher: American Bar Association
Total Pages: 216
Release: 2007
Genre: Law
ISBN: 9781590318737

The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.

The Evolution of Audit Thought and Practice

The Evolution of Audit Thought and Practice
Author: T. A. Lee
Publisher: Routledge
Total Pages: 344
Release: 2020-09-04
Genre: Business & Economics
ISBN: 1000166562

This book, first published in 1988, analyses the history of auditing with as much objectivity as possible. These chapters reveal the importance of auditing in society generally and business activity particularly. The character of the auditor is examined, and their part in history as their role developed from an amateur status to a professional one. The development of the accounting profession is a significant part of the history of auditing. The emerging professional bodies assumed a societal role and by doing so, the audit function changed in terms of its aims and practices, and became a matter of public as well as private concern.

Continuous Auditing

Continuous Auditing
Author: David Y. Chan
Publisher: Emerald Group Publishing
Total Pages: 359
Release: 2018-03-21
Genre: Business & Economics
ISBN: 1787434141

Continuous Auditing provides academics and practitioners with a compilation of select continuous auditing design science research, and it provides readers with an understanding of the underlying theoretical concepts of a continuous audit, ideas on how continuous audit can be applied in practice, and what has and has not worked in research.

Guide to Analysing Companies

Guide to Analysing Companies
Author: The Economist
Publisher: The Economist
Total Pages: 369
Release: 2015-01-06
Genre: Business & Economics
ISBN: 1610394798

In today's volatile, complex and fast-moving business world, it can be difficult to gauge how sound a company really is. An apparently strong balance sheet and impressive reported profits may be hiding all sorts of problems that could even spell bankruptcy. So how do you: Know whether a company is well run and doing well? Decide which ratios and benchmarks to use to assess performance? Work out if a company has massaged its results? Recognize the danger signs on the corporate horizon? Compare companies operating in different sectors or countries? These and many other important questions are answered in a completely updated and revised sixth edition of this clear and comprehensive guide. It is aimed at anyone who wants to understand a company's annual report, judge a customer's creditworthiness, assess a company's investment potential, and much more.

Research on Professional Responsibility and Ethics in Accounting

Research on Professional Responsibility and Ethics in Accounting
Author: Cynthia Jeffrey
Publisher: Emerald Group Publishing
Total Pages: 188
Release: 2008-12-15
Genre: Business & Economics
ISBN: 1848553773

High-quality research and case studies that focus on the professional responsibilities of accountants and how they deal with the ethical issues they face. This series features articles on a broad range of important and timely topics, including professionalism, social responsibility, ethical judgment, and accountability.

Research on Professional Responsibility and Ethics in Accounting

Research on Professional Responsibility and Ethics in Accounting
Author: Tara J. Shawver
Publisher: Emerald Group Publishing
Total Pages: 233
Release: 2024-05-30
Genre: Business & Economics
ISBN: 1835497705

Research on Professional Responsibility and Ethics in Accounting Volume 26 explores many aspects across professional responsibility and ethics in accounting, including changing auditing approaches, whistleblowing, fraudulent practices, the impact of communications, and the impact Covid-19 has had on corporate social responsibility.