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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


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 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


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


Article 319 TFEU

Bernd-Roland Killmann

in The EU Treaties and the Charter of Fundamental Rights: A Commentary

Published in print:
2019
Published Online:
March 2021
ISBN:
9780198794561
eISBN:
9780191927874
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198759393.003.473
Subject:
Law, EU Law

Article 276 EC The European Parliament, acting on a recommendation from the Council, shall give a discharge to the Commission in respect of the implementation of the budget. To this end, the ... 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 Thrush in the Theater: Keats at the Surrey Institution

Sarah Zimmerman

in The Romantic Literary Lecture in Britain

Published in print:
2019
Published Online:
March 2019
ISBN:
9780198833147
eISBN:
9780191872631
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198833147.003.0006
Subject:
Literature, 19th-century Literature and Romanticism

Hazlitt’s influence on Keats’s poetic development is well known, but as an auditor in Hazlitt’s lectures Keats learned not only from what was said but also from the experience of hearing it live. In ... More


Auditing of accounts

Peter Tochtermann

in Unified Patent Protection in Europe: A Commentary

Published in print:
2018
Published Online:
March 2021
ISBN:
9780198755463
eISBN:
9780191927706
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198755463.003.0180
Subject:
Law, Intellectual Property, IT, and Media Law

Pursuant to Art 70 Draft Financial Regulations, two independent and impartial auditors will be appointed (Art 75(1) Draft Financial Regulations). The working group had been of the opinion that one ... 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


Section 7 The Court of Auditors

Marcus Klamert, Manuel Kellerbauer, and Jonathan Tomkin

in The EU Treaties and the Charter of Fundamental Rights: A Commentary

Published in print:
2019
Published Online:
March 2021
ISBN:
9780198794561
eISBN:
9780191927874
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198759393.003.426
Subject:
Law, EU Law

Article 285 sets out the mission of the Court of Auditors (CoA), which is to carry out the Union’s audit, and provides for its membership.


Article 286 TFEU

Leo Flynn

in The EU Treaties and the Charter of Fundamental Rights: A Commentary

Published in print:
2019
Published Online:
March 2021
ISBN:
9780198794561
eISBN:
9780191927874
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198759393.003.428
Subject:
Law, EU Law

Article 247 EC The Members of the Court of Auditors shall be chosen from among persons who belong or have belonged in their respective States to external audit bodies or who are especially ... More


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