Автор: Aksoy Tamer, Hacioglu Umit Название: Auditing Ecosystem and Strategic Accounting in the Digital Era: Global Approaches and New Opportunities ISBN: 3030726304 ISBN-13(EAN): 9783030726300 Издательство: Springer Рейтинг: Цена: 167700.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: This book examines current topics and trends in strategic auditing, accounting and finance in digital transformation both from a theoretical and practical perspective.
Автор: Lessambo Название: Auditing, Assurance Services, and Forensics ISBN: 3319905201 ISBN-13(EAN): 9783319905204 Издательство: Springer Рейтинг: Цена: 121110.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: This book provides a comprehensive presentation of auditing theory and practice. It simplifies audit concepts often considered abstract or vague to many. Written in a clear, concise, and understandable manner, the book covers the often uncovered and daring area of forensic auditing and analyses the approach thereof. Additionally, it covers the use of blockchain in audit through several illustrations and examples, and would be of interest to students, academics, and even junior auditors.
Автор: Ferramosca Название: Accounting Choices in Family Firms ISBN: 331973587X ISBN-13(EAN): 9783319735870 Издательство: Springer Рейтинг: Цена: 139750.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: This book provides a critical analysis of the current state of knowledge on the relationship between family firms and a wide range of accounting choices, including earnings management, accounting conservatism, and financial and non-financial disclosure. In examining the choices made in family firms, the authors explore and elucidate the relevance of agency, socioemotional wealth, stewardship, and resource-based theories. Readers will also find close consideration of the impacts of a country’s culture and societal values on accounting choices. In particular, further evidence is provided on the impact of different cultures on accounting conservatism in family businesses. Finally, avenues for future accounting research on family firms are discussed, highlighting theoretical and empirical challenges. In addition to offering a revealing analysis of the influence of ownership types and cultures on accounting choices within family firms, the book identifies significant practical implications for the management of family firms and policy implications for regulators and standard setters.
Автор: Brunelli Название: Audit Reporting for Going Concern Uncertainty ISBN: 3319730452 ISBN-13(EAN): 9783319730455 Издательство: Springer Рейтинг: Цена: 46570.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: This book employs a narrative analytical approach to explore all aspects of the debate surrounding auditor reporting on going concern uncertainty worldwide.
Автор: Margret, Julie E. (deakin University, Australia) Peck, Geoffrey (deloitte Forensics, Australia) Название: Fraud in financial statements ISBN: 113861713X ISBN-13(EAN): 9781138617131 Издательство: Taylor&Francis Рейтинг: Цена: 46950.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание:
As the monetary cost of fraud escalates globally, and the ensuing confidence in financial markets deteriorates, the international demand for quality in financial statements intensifies. But what constitutes quality in financial statements? This book examines financial statement fraud, a topical and increasingly challenging area for financial accounting, business, and the law.
Evidence shows that accounting anomalies in an organization's financial statements diminish the quality and serviceability of financial information. However, an anomaly does not necessarily signal fraud. Financial statement fraud is intended to mislead shareholders and other stakeholders. In this book, elements that underpin diversity of accounting anomalies likely found in fraudulent financial accounting statements are revealed. Multiple research methods are used in the analysis of selected international fraud cases, each illustrating examples of financial statement fraud, including: revenue recognition, overstatement and/or misappropriation of assets, understatement of expenses and liabilities, disclosure fraud, bribery and corruption. Additionally, the phoenix phenomenon with regard to fraud in financial accounting is investigated. Drawing on documented observations of commercial and legal cases globally this study highlights the necessity for continued development of financial audit practices and other audit services.
Автор: Goncalves, Rute (university Of Porto, Portugal) Lopes, Patricia Teixeira (university Of Porto, Portugal) Название: Accounting for biological assets g ISBN: 0815371411 ISBN-13(EAN): 9780815371410 Издательство: Taylor&Francis Рейтинг: Цена: 58170.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание:
This book explores accounting for biological assets under IAS 41 - Agriculture, and explains the recent adjustments introduced by the IASB which allow firms to choose between cost or revaluation models concerning mature bearer plants.
Identifying the firm and country-level drivers that inform the disclosure and measurement practices of biological assets, this concise guide examines the value relevance of measuring those assets at fair value. It also analyses how firm and country-level drivers explain the differences in the disclosure level and practices used to measure biological assets under IAS 41. Finally, it evaluates whether there is a difference in the relevance of biological assets among the listed firms with high and low disclosure levels on biological assets.
Based on a major international study of a wide selection of firms and country-level drivers, this book is vital for standard setters, stakeholders, students, accountants and auditors who need to understand disclosure and measurement practices of biological assets under IAS 41.
Автор: Kearney Edward F Название: Wiley Federal Government Auditing ISBN: 1118555856 ISBN-13(EAN): 9781118555859 Издательство: Wiley Рейтинг: Цена: 100320.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: Now in a Second Edition, Federal Government Auditing is a single-source reference guide that assists professionals and nonprofessionals performing audits unique to federal departments and agencies, to contractors and grantees, universities, and other non-profits.
Название: Public sector accounting and auditing in europe ISBN: 1137461330 ISBN-13(EAN): 9781137461339 Издательство: Springer Рейтинг: Цена: 81050.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: The book provides an overview of the governmental accounting status quo in Europe by analysing the public sector accounting, budgeting and auditing systems in fourteen European countries. IT sheds light on the challenges faced by European countries as they move towards adoption of the European Public Sector Accounting Standards (EPSAS).
Автор: Paul M. Clikeman Название: Called to Account: Financial Frauds that Shaped the Accounting Profession ISBN: 1138327085 ISBN-13(EAN): 9781138327085 Издательство: Taylor&Francis Рейтинг: Цена: 73490.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: Updated to account for the global financial crisis, this new edition includes more coverage of international issues. Additional analysis is provided on cases such as Lehmann Brothers and Colonial Bank. Replete with useful pedagogical features, this remains a vital teaching resource to engage students and encourage classroom discussion.
Автор: Paul M. Clikeman Название: Called to Account: Financial Frauds that Shaped the Accounting Profession ISBN: 1138327077 ISBN-13(EAN): 9781138327078 Издательство: Taylor&Francis Рейтинг: Цена: 178640.00 T Наличие на складе: Невозможна поставка. Описание: Updated to account for the global financial crisis, this new edition includes more coverage of international issues. Additional analysis is provided on cases such as Lehmann Brothers and Colonial Bank. Replete with useful pedagogical features, this remains a vital teaching resource to engage students and encourage classroom discussion.
Автор: Hay, David (university Of Auckland, Nz) Название: Future of auditing ISBN: 1138477087 ISBN-13(EAN): 9781138477087 Издательство: Taylor&Francis Рейтинг: Цена: 53070.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: This book provides a concise overview of the function of auditing and the future challenges it faces.The author reviews current assumptions about the value of audits of financial statements.This guide to the future of auditing will be useful not only to auditing researchers but also to policy makers and auditing professionals.
Автор: AICPA Название: Audit Risk Alert: Government Auditing Standards and Single Audit Developments: Strengthening Audit Integrity 2018/19 ISBN: 1948306271 ISBN-13(EAN): 9781948306270 Издательство: Wiley Рейтинг: Цена: 40120.00 T Наличие на складе: Невозможна поставка. Описание: This Audit Risk Alert highlights areas of change in audits performed under the Uniform Guidance, focusing on areas which may be challenging or frequently misunderstood. It also discusses emerging practice issues and current developments related to entities subject to an audit performed under Government Auditing Standards and the OMB Uniform Guidance and provides information to help you identify significant risks that may affect an audit of entities receiving federal awards. In addition, this alert provides a summary of revision found in the 2018 Yellow Book. Updates include: The 2018 Yellow Book USDA Rural Development Dept of Education Housing and Urban Development
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