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Governing the Modern Corporation: Capital Markets, Corporate Control, and Economic Performance

Roy C. Smith and Ingo Walter

Published in print:
2006
Published Online:
September 2006
ISBN:
9780195171679
eISBN:
9780199783618
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/0195171675.001.0001
Subject:
Economics and Finance, Microeconomics

This book examines the effective governance, monitoring, and control of corporations and financial markets, drawing on the lessons of history and with a firm focus on the future. The book is divided ... More


All Offshore: The Sprat, the Mackerel, Accounting Firms, and the State in Globalization

Prem Sikka and Hugh Willmott

in Accounting, Organizations, and Institutions: Essays in Honour of Anthony Hopwood

Published in print:
2009
Published Online:
February 2010
ISBN:
9780199546350
eISBN:
9780191720048
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199546350.003.0018
Subject:
Business and Management, Organization Studies, Finance, Accounting, and Banking

Globalization has created opportunities for major businesses to roam the world and shop for regulation conductive to their interests. Major auditing firms are no exception and have used offshore ... More


Accountability in the European Union

Carol Harlow

Published in print:
2002
Published Online:
March 2012
ISBN:
9780199245970
eISBN:
9780191697517
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199245970.001.0001
Subject:
Law, EU Law, Constitutional and Administrative Law

This work approaches the issue of democratic deficit from the angle of accountability, seen in contemporary society as an essential element of democratic government. It looks at differing ... More


 Corporate Financial Reporting and Regulation in the United States

George J. Benston, Michael Bromwich, Robert E. Litan, and Alfred Wagenhofer

in Worldwide Financial Reporting: The Development and Future of Accounting Standards

Published in print:
2006
Published Online:
February 2006
ISBN:
9780195305838
eISBN:
9780199783342
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0195305833.003.0004
Subject:
Economics and Finance, Financial Economics

This chapter reviews the rules governing financial disclosure by corporations in the United States. It begins with an overview of state regulation (which is still in force) and then turns to federal ... More


Audit Regulation, Audit Quality, and Audit Research in the Post-Enron Era: An Analysis of Nonaudit Services

Ralf Ewert

in The Economics and Politics of Accounting: International Perspectives on Trends, Policy, and Practice

Published in print:
2004
Published Online:
January 2005
ISBN:
9780199260621
eISBN:
9780191601668
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199260621.003.0010
Subject:
Economics and Finance, Financial Economics

Despite reservations voiced by the scientific community, the perception that combining non-audit services (NAS) and auditing for the same client may be largely responsible for recently observed ... More


Constituent Lobbying and Its Impact on the Development of Financial Reporting Regulations: Evidence from Germany

Stuart McLeay, Dieter Ordelheide, and Steven Young

in The Economics and Politics of Accounting: International Perspectives on Trends, Policy, and Practice

Published in print:
2004
Published Online:
January 2005
ISBN:
9780199260621
eISBN:
9780191601668
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199260621.003.0012
Subject:
Economics and Finance, Financial Economics

An examination is made of the impact of constituent lobbying activity on accounting regulators during the transformation of the Fourth European Company Law Directive into German accounting law. Using ... More


The Auditor’s Craft: Jeremy Lonsdale, Robert Mul, and Christopher Pollitt

Jeremy Lonsdale, Robert Mul, and Christopher Pollitt

in Performance or Compliance?: Performance Audit and Public Management in Five Countries

Published in print:
1999
Published Online:
October 2011
ISBN:
9780198296003
eISBN:
9780191685170
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198296003.003.0007
Subject:
Business and Management, Public Management

This chapter examines the nature of the work of performance auditors and discusses how their identities and the content of their work are changing. It describes the possible roles in various fields ... More


Methods: Jeremy Lonsdale

Jeremy Lonsdale

in Performance or Compliance?: Performance Audit and Public Management in Five Countries

Published in print:
1999
Published Online:
October 2011
ISBN:
9780198296003
eISBN:
9780191685170
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198296003.003.0008
Subject:
Business and Management, Public Management

This chapter examines the methods used of performance auditors in evaluating public management, programmes, and organizations. It suggests that while performance has become a more hybrid form of ... More


The Development and Reality of Auditing

Gail M. Harley and John Kieffer

in Scientology

Published in print:
2009
Published Online:
October 2011
ISBN:
9780195331493
eISBN:
9780199852321
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195331493.003.0010
Subject:
Religion, Religion and Society

This chapter examines auditing, the Church of Scientology's core practice. Hubbard postulated that the systematic application of auditing would lead the practitioner and believer to higher levels of ... More


Knowledge, Rhetoric, and Authority: Toward a Theory of Romantic Dialogue

Michael Macovski

in Dialogue and Literature: Apostrophe, Auditors, and the Collapse of Romantic Discourse

Published in print:
1994
Published Online:
October 2011
ISBN:
9780195069655
eISBN:
9780199855186
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195069655.003.0001
Subject:
Literature, 19th-century Literature and Romanticism

The book opens with a definition of literary discourse and its transcendental quality that bridges fictional characters, authors, interpretations, and readers across time and cultures. This chapter ... More


Three Blind Mariners and a Monster: Frankenstein as Vocative Text

Michael Macovski

in Dialogue and Literature: Apostrophe, Auditors, and the Collapse of Romantic Discourse

Published in print:
1994
Published Online:
October 2011
ISBN:
9780195069655
eISBN:
9780199855186
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195069655.003.0004
Subject:
Literature, 19th-century Literature and Romanticism

This chapter discusses linguistic dialogue in Mary Shelley's Frankenstein, in which language or discourse is offered as a means of recovery and empowerment for the story's players. Narrative ... More


The Gatekeepers

Stephen M. Bainbridge

in Corporate Governance after the Financial Crisis

Published in print:
2012
Published Online:
May 2012
ISBN:
9780199772421
eISBN:
9780199932696
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199772421.003.0007
Subject:
Law, Company and Commercial Law

This chapter focuses on two key corporate governance gatekeepers: namely, the auditors and the lawyers. Sarbanes–Oxley intended to rework their relationship with the board and management with two ... More


The Shrinking Big N: Rule-Making Incentives of the Tightening Oligopoly in Auditing

Karthik Ramanna

in Political Standards: Corporate Interest, Ideology, and Leadership in the Shaping of Accounting Rules for the Market Economy

Published in print:
2015
Published Online:
May 2016
ISBN:
9780226210742
eISBN:
9780226210889
Item type:
chapter
Publisher:
University of Chicago Press
DOI:
10.7208/chicago/9780226210889.003.0004
Subject:
Economics and Finance, Financial Economics

This chapter provides evidence on the role of auditors in accounting rulemaking – particularly the Big Four audit firms that dominate the industry. These large audit firms are among the few players ... More


The Hebrew First Crusade Narratives: The Timeless

Robert Chazan

in God, Humanity, and History: The Hebrew First Crusade Narratives

Published in print:
2000
Published Online:
March 2012
ISBN:
9780520221277
eISBN:
9780520923959
Item type:
chapter
Publisher:
University of California Press
DOI:
10.1525/california/9780520221277.003.0010
Subject:
History, European Modern History

This chapter discusses the challenge that is posed by the Christian explanation for the 1096 catastrophe and looks at the timeless message that is addressed to a divine auditor. It indicates how this ... More


The Cadbury Committee: A History

Laura F. Spira and Judy Slinn

Published in print:
2013
Published Online:
September 2013
ISBN:
9780199592197
eISBN:
9780191764998
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199592197.001.0001
Subject:
Business and Management, Corporate Governance and Accountability, Business History

The Committee on the Financial Aspects of Corporate Governance, better known as the Cadbury Committee, was set up in May 1991 to address the concerns increasingly voiced at that time about how UK ... More


London corruption: The fall of the House of Porter

Peter Jones

in From virtue to venality: Corruption in the city

Published in print:
2013
Published Online:
May 2015
ISBN:
9780719088728
eISBN:
9781781706411
Item type:
chapter
Publisher:
Manchester University Press
DOI:
10.7228/manchester/9780719088728.003.0006
Subject:
Political Science, Political Theory

The corruptions of Dame Shirley Porter, the Tesco heiress, and leader of Westminster City Council regarded by Conservatives as flagship council were not the only instances of corruption in London but ... More


The German Bundestag and external expertise: policy orientation as counterweight to deparliamentarisation?

Sven T. Siefken and Suzanne S. Schüttemeyer

in Policy analysis in Germany

Published in print:
2013
Published Online:
January 2014
ISBN:
9781447306252
eISBN:
9781447310983
Item type:
chapter
Publisher:
Policy Press
DOI:
10.1332/policypress/9781447306252.003.0012
Subject:
Sociology, Politics, Social Movements and Social Change

In theories of policy analysis parliaments are mostly neglected. This fits the broader discussion about their declining role (‘post-parliamentarism”). Yet to perform the functions in the political ... More


Canada: Taking Children Off Welfare

Joshua T. McCabe

in The Fiscalization of Social Policy: How Taxpayers Trumped Children in the Fight Against Child Poverty

Published in print:
2018
Published Online:
May 2018
ISBN:
9780190841300
eISBN:
9780190841331
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780190841300.003.0004
Subject:
Sociology, Politics, Social Movements and Social Change, Population and Demography

Chapter 4 examines how Canadian policymakers’ renewed promise to tackle child poverty translated into the Child Tax Benefit, the nonrefundable Child Tax Credit, and the Working Income Tax Benefit. ... More


The 1866 Audit Act and the Modern State

David Dewar and Warwick Funnell

in A History of British National Audit: The Pursuit of Accountability

Published in print:
2016
Published Online:
January 2017
ISBN:
9780198790310
eISBN:
9780191831645
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198790310.003.0006
Subject:
Business and Management, Business History, Finance, Accounting, and Banking

The 1866 Audit Act gave effect to all the recommendations of the highly influential report of the Select Committee on Public Monies in 1856. It required the preparation of annual appropriation ... More


Integrity of the Financial Reporting Process: Demystifying the Role of Audit Committees

Naveen Kumar Srivastava and Kaushik Dutta

in Corporate Governance in India: Change and Continuity

Published in print:
2016
Published Online:
December 2016
ISBN:
9780199469321
eISBN:
9780199087532
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199469321.003.0014
Subject:
Business and Management, Corporate Governance and Accountability

Integrity of financial and public information issued by companies is the cornerstone of a strong capital market. The concept of audit committee emerged to ensure that entities uphold public interest ... More


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