The Audit Committee Performing Corporate Governance
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The Audit Committee Performing Corporate Governance
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Author : Laura F. Spira
language : en
Publisher: Springer Science & Business Media
Release Date : 2007-05-08
The Audit Committee Performing Corporate Governance written by Laura F. Spira and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-05-08 with Business & Economics categories.
Why do we need to understand audit committees? The Cadbury Committee recommended that UK companies should adopt them in response to financial scandals that have stemmed from dubious financial reporting practices. In other countries, similar commissions have made similar recommendations and audit committees are now a common institution. However, many practitioners doubt whether an audit committee really does much to ensure the integrity of a firm's financial statements because, as outsiders, members don't know enough to dig deeply beneath the numbers. The Audit Committee: Performing Corporate Governance argues that such criticism overlooks the ceremonial function of these committees. The audit committee is an arena where members can form and strengthen shifting and fragmentary networks with each other and with the external auditors. Within these networks, both consensus and independence are demonstrated, generating comfort, which legitimises the company and maintains its access to external sources of capital. The audit committee is a key part of the corporate governance structure within an organisation. Many in the UK have been patched together to meet regulatory requirements and their operation is poorly understood because few people other than their members have access to their deliberations. In this account of the world of audit committees the practitioner will find the ethnographical perspectives on ceremonial performance, consensus, independence, and comfort both familiar and different. It's like looking at a photograph of something commonplace from an unusual angle or through a strange-shaped lens.
The Audit Committee Performing Corporate Governance
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Author : Laura F. Spira
language : en
Publisher: Springer Science & Business Media
Release Date : 2002-01-31
The Audit Committee Performing Corporate Governance written by Laura F. Spira and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002-01-31 with Business & Economics categories.
Many in the UK have been patched together to meet regulatory requirements and their operation is poorly understood because few people other than their members have access to their deliberations. In this account of the world of audit committees the practitioner should find the ethnographical perspectives on ceremonial performance, consensus, independence, and comfort both familiar and different.
Audit Committees
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Author : Australian Institute of Company Directors
language : en
Publisher: AICD
Release Date : 2008
Audit Committees written by Australian Institute of Company Directors and has been published by AICD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Business & Economics categories.
"Role and responsibilities of Audit Subcommittees of Boards. Provides a practical introduction to the role of and responsibilities of the audit committee. Explains the context in which an audit committee typically operates and outlines good practice. Reflects developments in audit committee practice, legislation and gudance from regulatory bodiesand leading global board practices since 2001."--Provided by publisher.
Audit Committees
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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 Audit Committee Handbook
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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.
Audit Committees
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Author : Frank M. Burke
language : en
Publisher:
Release Date : 2004
Audit Committees written by Frank M. Burke and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Business & Economics categories.
Audit Committees: A Guide for Directors, Management, and Consultants is presented in a non-technical, easy-to-read format, especially for: directors serving on audit committees; other members of the board of directors; CEOs, CFOs, and in-house legal counsel; internal and external auditors; outside legal counsel; other consultants to audit committees. Audit Committees: A Guide for Directors, Management, and Consultants, with all post-Sarbanes-Oxley developments, is coauthored by legal and accounting professionals with hands-on experience. One of the authors has organized, chaired and participated in a number of audit committees, while the other has been involved in issues relating to internal control, fraud, illegal acts, materiality, and required communications to audit committees. Audit Committees: A Guide for Directors, Management, and Consultants covers subjects rarely discussed, such as the process for terminating an external auditor. It emphasizes the importance of regular evaluations of audit committee performance to help make the audit committee more effective and efficient.
Audit Committee Essentials
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Author : Curtis C. Verschoor
language : en
Publisher: John Wiley & Sons
Release Date : 2008-04-30
Audit Committee Essentials written by Curtis C. Verschoor 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 2008-04-30 with Business & Economics categories.
Praise for Audit Committee Essentials "Audit Committee Essentials is an excellent and comprehensive resource, documented with key references and illustrated with real-life company examples for all types of commercial and nonprofit enterprises. Dr. Verschoor brings into focus the intertwined impact of risk management, internal controls, and ethics on oversight responsibilities for both the audit committee and the entire board of directors. From my personal perspective as an audit committee member and as a director of both profit and nonprofit entities, this book should be required reading for corporate management, boards of directors, and their committees." --George K. Gill, Chairman and CEO of PetAg, Inc.; Director and member of the Investment and Audit Committees of the United Methodist Foundation of Northern Illinois "Maintaining the highest ethical standards is critical to the success of not-for-profits in today's world. Dr. Verschoor's book provides a practical, highly prescriptive approach to ensuring that governance processes meet the highest expectations of managers, employees, volunteers, contributors, and other stakeholders. I am very impressed with the readability of the book. It definitely raises one's awareness of the need for a thought-out plan that ensures strong financial and ethical credibility." --John S. Maxson, President and CEO Greater North Michigan Avenue Association, Chicago, Illinois A concise and readable account of the audit committee's roles and responsibilities The Sarbanes-Oxley Act has changed the way all corporations now operate, regardless of size. In Audit Committee Essentials, goverance expert Curtis Verschoor explains with great detail and razor-sharp precision why internal control is so critical, emphasizing financial literacy, a requirement under Sarbanes-Oxley, as well as oversight of the financial reporting process and related controls, ethics and the internal and independent audits. Written for seasoned professionals as well as newly assigned board members, Audit Committee Essentials is a vital tool in order to stay abreast of the rapidly changing governance requirements and responsibilities of audit committees.
The International Corporate Governance System
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Author : F. Lessambo
language : en
Publisher: Springer
Release Date : 2016-01-26
The International Corporate Governance System written by F. Lessambo and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-01-26 with Business & Economics categories.
This book provides a comprehensive approach to Corporate Governance, Audit Process and Risk Management. Furthermore, it provides an analytical and comprehensive approach of the issues facing governance directors, internal and external auditors, risk managers, and public officials conducting assessments based upon the Report on Standards and Codes.
Audit Committee Members Social Identities And Corporate Governance Roles
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Author :
language : en
Publisher:
Release Date : 2016
Audit Committee Members Social Identities And Corporate Governance Roles written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with categories.
This dissertation examines whether audit committee members' social identities and related corporate governance roles are associated with the quality of monitoring performed by the audit committee. To guide my dissertation I develop a conceptual model of how audit committee members' social identities ultimately influence the effectiveness of the audit committee. The model proposes that audit committee members' professional experiences outside of the audit committee lead to expertise and the development of a social identity. The social identity provides audit committee members' with internalized beliefs, norms, and expected actions that affect the corporate governance roles these individuals assume, and ultimately affect the quality of monitoring performed by the audit committee. Within this conceptual framework, I examine whether audit committee members' social identities are associated with the quality of monitoring performed by the audit committee with two related investigations. First, I employ a field interview methodology and interview 26 audit committee members. Based on these interviews I identify four primary audit committee member social identities derived from professional experiences. I find that these social identities appear to influence how audit committee members view their role on the audit committee, perceive that they add value to management and shareholders, how strongly they identify with the company they serve and its management, and ultimately that they influence audit committee members' judgments. In my second investigation, I employ an archival methodology to examine whether the four social identities identified in my field study are associated with the quality of financial reporting monitoring performed by the audit committee. Specifically, I examine whether the composition of Initial Public Offering audit committees is associated with the likelihood of an accounting restatement, a material weakness, or whether the company meets or just beats analysts' forecasts. My results suggest that audit committee members' social identities and related corporate governance roles do influence monitoring quality. Furthermore, the results imply that professional experiences typically associated with financial expertise do not provide similar levels of audit committee monitoring effectiveness. Together, my two investigations provide a deeper understanding of determinants of audit committee effectiveness that are not explored in previous research.
Audit Committee Effectiveness What Works Best
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Author : Richard Steinberg
language : en
Publisher:
Release Date : 2000
Audit Committee Effectiveness What Works Best written by Richard Steinberg and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000 with Audit committees categories.