Audit Committee Independence And A Contracting Perspective On Goodwill Impairment
DOWNLOAD
Download Audit Committee Independence And A Contracting Perspective On Goodwill Impairment PDF/ePub or read online books in Mobi eBooks. Click Download or Read Online button to get Audit Committee Independence And A Contracting Perspective On Goodwill Impairment book now. This website allows unlimited access to, at the time of writing, more than 1.5 million titles, including hundreds of thousands of titles in various foreign languages. If the content not found or just blank you must refresh this page
Audit Committee Independence And A Contracting Perspective On Goodwill Impairment
DOWNLOAD
Author : Jamaliah Abdul Majid
language : en
Publisher:
Release Date : 2018
Audit Committee Independence And A Contracting Perspective On Goodwill Impairment written by Jamaliah Abdul Majid and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018 with categories.
Purpose This study examines factors influencing and constraining the decision to recognize zero goodwill impairment by listed firms in Singapore.Research approach The Singaporean firms selected are those that encountered book-to-market ratios above one for three consecutive years from 2010-2012. With the book-to-market ratios persistently above one for three continuous years, these firms have indications that goodwill may be impaired, yet they reported zero goodwill impairment. The regression analysis is performed using binary logistic regression with the dependent variable sets to one for firms that are regarded as choosing to recognize zero goodwill impairment, and zero otherwise.FindingsBased on 52 Singaporean listed firms with market indications that the goodwill may be impaired, the regression results reveal that the decision to recognize zero goodwill impairment by Singaporean listed firms is driven by the desire to avoid debt covenant violation, supporting the debt hypothesis. However, a high proportion of independent directors on the audit committee is more likely to constrain this recognition choice.Theoretical implications The findings of this study contribute to the literature on IFRS by providing evidence to support the applicability of the debt hypothesis, which was developed in an advanced market with firms that have dispersed ownership, in explaining the decision to recognize zero goodwill impairment by Singaporean listed firms with concentrated ownership. The results of this study also contribute to the corporate governance literature by supporting the results of prior studies that found effective governance mechanisms acts as a constraint to managerial opportunism related to reporting goodwill impairment.Practical/policy implications This study provides important implications for managers, policy makers and relevant authorities. To enhance the quality of the financial statements, especially for Singaporean listed companies, the relevant authorities need to closely monitor firms' reporting incentives and further strengthen corporate governance mechanisms.
Audit Committees
DOWNLOAD
Author : Gerald S. Backman
language : en
Publisher: Aspen Publishers
Release Date : 2000
Audit Committees written by Gerald S. Backman and has been published by Aspen Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000 with Audit comittees categories.
Audit Committees: Regulation and Practice is the only complete, one-volume guide to complying with every aspect of the new SEC regulations and stock exchange listing requirements. You'll find comprehensive analysis of the new rules from a corporate perspective...insightful guidance on bringing your audit committee and its oversight procedures into compliance...extensive discussions on best practices and effective committee strategies and structures...detailed sample charters, calendars and other time-saving tools...and insightful articles about the potential future impact of the rules.
The Board Of Directors And Audit Committee Guide To Fiduciary Responsibilities
DOWNLOAD
Author : Sheila Moran
language : en
Publisher: AMACOM
Release Date : 2013-07-21
The Board Of Directors And Audit Committee Guide To Fiduciary Responsibilities written by Sheila Moran and has been published by AMACOM this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-07-21 with Business & Economics categories.
You took the highly coveted position on the board or audit committee--now it’s time to figure out what you’re doing. And with SEC scrutiny at an all-time high, there is little room for growing pains. Boards and audit committees can now be held liable for acts of fraud and other corporate malfeasance even if they had no knowledge of wrongdoing in the organization.But relax! This comprehensive and practical guide greatly simplifies complex corporate governance standards, while mitigating the risks involved in the arduous work and increasing dramatically the positive effect over the enterprise that motivated you to take the position you did. Inside these essential pages, discover 10 crucial steps every governing body should take, including:• Cultivate independence • Build a balanced team • Address stakeholder concerns • Approach risk proactively • Spearhead fraud deterrence initiatives • And moreYou should be commended for taking on the duties you have, not intimidated. With this invaluable resource by your side, you can learn how best to satisfy the requirements of board service while also protecting yourself, the other board members, and the organization you have committed to lead to success.
Government Auditing Standards 2018 Revision
DOWNLOAD
Author : United States Government Accountability Office
language : en
Publisher: Lulu.com
Release Date : 2019-03-24
Government Auditing Standards 2018 Revision written by United States Government Accountability Office and has been published by Lulu.com this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-03-24 with Reference categories.
Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
Government Auditing Standards
DOWNLOAD
Author : Government Accounting Office
language : en
Publisher: www.Militarybookshop.CompanyUK
Release Date : 2012
Government Auditing Standards written by Government Accounting Office and has been published by www.Militarybookshop.CompanyUK this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Business & Economics categories.
Newly revised in 2011. Contains the auditing standards promulgated by the Comptroller General of the United States. Known as the Yellow Book. Includes the professional standards and guidance, commonly referred to as generally accepted government auditing standards (GAGAS), which provide a framework for conducting high quality government audits and attestation engagements with competence, integrity, objectivity, and independence. These standards are for use by auditors of government entities and entities that receive government awards and audit organizations performing GAGAS audits and attestation engagements.
Accounting Theory
DOWNLOAD
Author : Harry I. Wolk
language : en
Publisher: SAGE
Release Date : 2008
Accounting Theory written by Harry I. Wolk and has been published by SAGE this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Business & Economics categories.
Presents complex materials in a clear and understandable manner. Incorporating the latest accounting standards and presenting the most up-to-date accounting theory from the top academic journals in accounting and finance throughout the world.
The Audit Committee Handbook
DOWNLOAD
Author : Louis Braiotta, Jr.
language : en
Publisher: John Wiley & Sons
Release Date : 2010-02-22
The Audit Committee Handbook written by Louis Braiotta, Jr. and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-02-22 with Business & Economics categories.
The Audit Committee Handbook, Fifth Edition The Audit Committee Handbook, Fifth Edition guides you to: Understand the role and responsibilities of the audit committee with a general update and reality check on auditing cycle activities Identify the developments that impact audit committee practices and the most current techniques and strategies for committee meetings Develop a repertoire of effective strategies to help the board of directors discharge its fiduciary responsibility to shareholders Prepare a periodic assessment of professional development activities and an informed review of both audit processes and financial reporting processes A must-have for all audit committee members, board directors, corporate secretaries, CEOs, CFOs, and auditors involved in the accounting practices of their firms, The Audit Committee Handbook, Fifth Edition is the most authoritative work on audit committees in the marketplace.
Making Acquisitions Transparent
DOWNLOAD
Author : Martin Glaum
language : en
Publisher:
Release Date : 2011
Making Acquisitions Transparent written by Martin Glaum and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with categories.
Issues In Financial Accounting
DOWNLOAD
Author : Scott Henderson
language : en
Publisher: Pearson Higher Education AU
Release Date : 2015-05-20
Issues In Financial Accounting written by Scott Henderson and has been published by Pearson Higher Education AU this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-05-20 with Business & Economics categories.
Issues in Financial Accounting addresses the controversial issues in financial accounting that have been debated by the preparers, users, auditors and regulators of financial statements. Henderson provides the best balance of technical and theoretical coverage in any Financial Accounting text on the market today, with its presentation of real-world examples, current debates and the underlying rationale for the accounting concepts demonstrated. Throughout the text, academic studies and professional accounting research are referenced to also provide a critical understanding of historical debates in financial accounting. The new 15th edition covers significant recent developments to the accounting standards in Australia and is based on the AASB standards and interpretations that have been issued up to the end of 2012. This includes the Australian Accounting Standard Board's (AASB) program of changes to make accounting standards equivalent to International Financial Reporting Standards.
Fair Value Measurements
DOWNLOAD
Author : International Accounting Standards Board
language : en
Publisher:
Release Date : 2006
Fair Value Measurements written by International Accounting Standards Board and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Business & Economics categories.