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Worldwide Financial Reporting: The Development and Future of Accounting Standards

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

Published in print:
2006
Published Online:
February 2006
ISBN:
9780195305838
eISBN:
9780199783342
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/0195305833.001.0001
Subject:
Economics and Finance, Financial Economics

This book provides readers with reasonably concise descriptions of the state of global markets, the benefits and limitations of financial accounting and accounting/auditing standards, and the ... 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


The Auditors

Roy C. Smith and Ingo Walter

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

Published in print:
2006
Published Online:
September 2006
ISBN:
9780195171679
eISBN:
9780199783618
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0195171675.003.0007
Subject:
Economics and Finance, Microeconomics

Accounting firms and auditors play a critical role in delivering transparency to capital allocation decisions involving public corporations. Although the source of financial information is the ... More


 Why and How Audited Financial Accounting Statements Are Useful

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:
10.1093/0195305833.003.0002
Subject:
Economics and Finance, Financial Economics

Investors, creditors, government officials, and others require information to evaluate companies’ economic position, performance, and prospects. This chapter examines the usefulness of financial ... More


 Global Financial Reporting Standards: Their Establishment and Enforcement

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:
10.1093/0195305833.003.0010
Subject:
Economics and Finance, Financial Economics

Standard setters are attempting to structure a single set of global accounting standards. This chapter examines the costs and benefits of such convergence and finds that it is not a viable solution. ... More


 Auditing and Accounting Standards: Their Roles and Usefulness to Independent Public Accountants and Investors

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:
10.1093/0195305833.003.0003
Subject:
Economics and Finance, Financial Economics

Following a description of the ways that standards benefit users and producers of financial statements, this chapter considers alternative organizational procedures for setting those standards. The ... 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


 Corporate Financial Reporting and Regulation in the European Union

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:
10.1093/0195305833.003.0007
Subject:
Economics and Finance, Financial Economics

The EU has for a long time strived to harmonize the financial disclosure of companies headquartered in the EU member states. However, financial reporting in these states continues to differ, ... More


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

Christian Leuz, Dieter Pfaff, and Anthony Hopwood (eds)

Published in print:
2004
Published Online:
January 2005
ISBN:
9780199260621
eISBN:
9780191601668
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/0199260621.001.0001
Subject:
Economics and Finance, Financial Economics

The book focuses on key issues in accounting, setting them in the context of current accounting debates and trends. It makes the point that although, for the most part, we have accepted the ... More


The Strategic Audit

John Kay

in The Business of Economics

Published in print:
1996
Published Online:
November 2003
ISBN:
9780198292227
eISBN:
9780191596520
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0198292228.003.0017
Subject:
Economics and Finance, Microeconomics

This chapter introduces the concept of the strategic audit. This begins with the identification of the company's distinctive capabilities and the subsequent selection of markets that can make the ... More


The Industry

John Kay

in Foundations of Corporate Success: How Business Strategies Add Value

Published in print:
1995
Published Online:
November 2003
ISBN:
9780198289883
eISBN:
9780191718205
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/019828988X.003.0018
Subject:
Economics and Finance, Microeconomics

This chapter introduces the concept of the strategic audit. It begins with the identification of the customers’ needs and characteristics, while, by understanding the value chain, costs, returns, and ... More


The Firm

John Kay

in Foundations of Corporate Success: How Business Strategies Add Value

Published in print:
1995
Published Online:
November 2003
ISBN:
9780198289883
eISBN:
9780191718205
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/019828988X.003.0019
Subject:
Economics and Finance, Microeconomics

Following the understanding of the market, the strategic audit focuses on the firm itself. Using the examples of British Airways and Benetton, this chapter illustrates how a deep understanding of the ... More


Accounting and Economics: What We Learn from Analytical Models in Financial Accounting and Reporting

Alfred Wagenhofer

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:
10.1093/0199260621.003.0001
Subject:
Economics and Finance, Financial Economics

The objective is to discuss the merits of analytical models in financial accounting research. Analytical models are particularly useful for gaining insights into situations that are characterized by ... More


Measuring Discrimination

Ashwani Deshpande

in The Grammar of Caste: Economic Discrimination in Contemporary India

Published in print:
2011
Published Online:
September 2012
ISBN:
9780198072034
eISBN:
9780199081028
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198072034.003.0005
Subject:
Economics and Finance, Development, Growth, and Environmental

This chapter discusses how economists define discrimination and how it can be measured in the labour market. The primary method is called the ‘decomposition method’, which focuses on the gap in ... More


Capital Budgeting

H. Kent Baker, J. Clay Singleton, and E. Theodore Veit

in Survey Research in Corporate Finance: Bridging the Gap between Theory and Practice

Published in print:
2010
Published Online:
May 2011
ISBN:
9780195340372
eISBN:
9780199894215
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195340372.003.0003
Subject:
Economics and Finance, Financial Economics

This chapter reviews the findings of published surveys of corporate executives showing the project evaluation methods used in capital budgeting. The chapter compares the findings to the theoretically ... More


Introduction and Overview

George Kopits

in Restoring Public Debt Sustainability: The Role of Independent Fiscal Institutions

Published in print:
2013
Published Online:
January 2014
ISBN:
9780199644476
eISBN:
9780191749100
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199644476.003.0001
Subject:
Economics and Finance, Financial Economics

The author traces the common roots of fiscal watchdogs, namely, insufficient transparency in public finances. Traditionally, this problem has been dealt with by public audit institutions around the ... More


Multiple Tax-System Instruments

Joel Slemrod and Christian Gillitzer

in Tax Systems

Published in print:
2014
Published Online:
May 2014
ISBN:
9780262026727
eISBN:
9780262319003
Item type:
chapter
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262026727.003.0006
Subject:
Economics and Finance, Financial Economics

This chapter addresses tax-system instruments that are generally ignored in standard analyses, such as procedures for ensuring compliance, audit rates, penalties and reporting requirements. These ... More


Standard Instruments with New Costs

Joel Slemrod and Christian Gillitzer

in Tax Systems

Published in print:
2014
Published Online:
May 2014
ISBN:
9780262026727
eISBN:
9780262319003
Item type:
chapter
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262026727.003.0008
Subject:
Economics and Finance, Financial Economics

This chapter considers some examples of how introducing administrative and compliance costs modifies and enriches formal normative analysis of the standard set of tax instruments. Examples covered ... More


Planning for Disaster Recovery: Changing the default setting

Daniel J. Clarke and Stefan Dercon

in Dull Disasters?: How planning ahead will make a difference

Published in print:
2016
Published Online:
June 2016
ISBN:
9780198785576
eISBN:
9780191827440
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198785576.003.0004
Subject:
Economics and Finance, Development, Growth, and Environmental

Rules can promote decisive, timely action, but a rules-based system is only as good as the data that drive it. Because no rule is perfect, there should be some discretion to deal with situations in ... More


Basic Administrative Processes

Sijbren Cnossen

in Modernizing VATs in Africa

Published in print:
2019
Published Online:
September 2019
ISBN:
9780198844075
eISBN:
9780191879722
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198844075.003.0017
Subject:
Economics and Finance, Macro- and Monetary Economics

Chapter 17 reviews various related but separable core administrative functions associated with the VAT: registration, filing, payment/collection, enforcement, and audit. It concludes with a brief ... More


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