The Effects Of Joint Provision And Disclosure Of Non Audit Services On Audit Committee Members Decisions And Investors Preferences
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The Effects Of Joint Provision And Disclosure Of Non Audit Services On Audit Committee Members Decisions And Investors Preferences
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Author : Lisa Milici Gaynor
language : en
Publisher:
Release Date : 2006
The Effects Of Joint Provision And Disclosure Of Non Audit Services On Audit Committee Members Decisions And Investors Preferences written by Lisa Milici Gaynor and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with categories.
Recent corporate governance reforms that require audit committees to pre-approve audit and non-audit services increase audit committees' accountability to third parties for actual auditor independence and audit quality. Other SEC reforms mandate the disclosure of fees for auditor-provided services and are aimed at influencing investors' perceptions of auditor independence. These fee disclosures also reveal audit committees' pre-approval decisions, enhancing public accountability. Thus, audit committees may be less willing to hire auditors for non-audit services to avoid fee disclosures even when joint provision improves audit quality. One hundred experienced corporate directors, responding as audit committee members or investors, participated in an experiment in which we manipulated the effect of the auditor's provision of non-audit services on audit quality and the fee disclosure requirement. We find that audit committee members are more likely to recommend joint provision if audit quality improves, consistent with investors' preferences. However, unlike investors, committee members are more reluctant to recommend joint provision when public disclosures are required, even at the expense of audit quality. These findings offer evidence about an indirect effect of recent reforms.
Understanding Accounting Academic Research
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Author : Stephen R. Moehrle
language : en
Publisher: Emerald Group Publishing
Release Date : 2013-06-25
Understanding Accounting Academic Research written by Stephen R. Moehrle and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-06-25 with Business & Economics categories.
Accounting scandals such as Enron and WorldCom ushered in several regulatory overhauls including Sarbanes-Oxley. This monograph summarizes and synthesize a decade of academic research to develop an evolving dominant explanation around these myriad changes.
The Routledge Companion To Auditing
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Author : David Hay
language : en
Publisher: Routledge
Release Date : 2014-09-15
The Routledge Companion To Auditing written by David Hay and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-09-15 with Business & Economics categories.
Auditing has been a subject of some controversy, and there have been repeated attempts at reforming its practice globally. This comprehensive companion surveys the state of the discipline, including emerging and cutting-edge trends. It covers the most important and controversial issues, including auditing ethics, auditor independence, social and environmental accounting as well as the future of the field. This handbook is vital reading for legislators, regulators, professionals, commentators, students and researchers involved with auditing and accounting. The collection will also prove an ideal starting place for researchers from other fields looking to break into this vital subject.
How Does Joint Provision Of Audit And Non Audit Services Affect Audit Quality And Independence
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Author : David Gwilliam
language : en
Publisher:
Release Date : 2014
How Does Joint Provision Of Audit And Non Audit Services Affect Audit Quality And Independence written by David Gwilliam and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with categories.
Auditing
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Author :
language : en
Publisher:
Release Date : 2008
Auditing written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Auditing categories.
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.
Final Accounting
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Author : Barbara Ley Toffler
language : en
Publisher: Currency
Release Date : 2003-03-04
Final Accounting written by Barbara Ley Toffler and has been published by Currency this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003-03-04 with Business & Economics categories.
A withering exposé of the unethical practices that triggered the indictment and collapse of the legendary accounting firm. Arthur Andersen's conviction on obstruction of justice charges related to the Enron debacle spelled the abrupt end of the 88-year-old accounting firm. Until recently, the venerable firm had been regarded as the accounting profession's conscience. In Final Accounting, Barbara Ley Toffler, former Andersen partner-in-charge of Andersen's Ethics & Responsible Business Practices consulting services, reveals that the symptoms of Andersen's fatal disease were evident long before Enron. Drawing on her expertise as a social scientist and her experience as an Andersen insider, Toffler chronicles how a culture of arrogance and greed infected her company and led to enormous lapses in judgment among her peers. Final Accounting exposes the slow deterioration of values that led not only to Enron but also to the earlier financial scandals of other Andersen clients, including Sunbeam and Waste Management, and illustrates the practices that paved the way for the accounting fiascos at WorldCom and other major companies. Chronicling the inner workings of Andersen at the height of its success, Toffler reveals "the making of an Android," the peculiar process of employee indoctrination into the Andersen culture; how Androids—both accountants and consultants--lived the mantra "keep the client happy"; and how internal infighting and "billing your brains out" rather than quality work became the all-important goals. Toffler was in a position to know when something was wrong. In her earlier role as ethics consultant, she worked with over 60 major companies and was an internationally renowned expert at spotting and correcting ethical lapses. Toffler traces the roots of Andersen's ethical missteps, and shows the gradual decay of a once-proud culture. Uniquely qualified to discuss the personalities and principles behind one of the greatest shake-ups in United States history, Toffler delivers a chilling report with important ramifications for CEOs and individual investors alike.
Die Pr Fungshonorare Branchenspezialisierter Wirtschaftspr Fer In Der Deutschen Versicherungsbranche
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Author : Ulf Gunnar Völker
language : de
Publisher: BoD – Books on Demand
Release Date : 2021-11-30
Die Pr Fungshonorare Branchenspezialisierter Wirtschaftspr Fer In Der Deutschen Versicherungsbranche written by Ulf Gunnar Völker and has been published by BoD – Books on Demand this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-11-30 with Business & Economics categories.
Trotz der immensen ökonomischen Bedeutung von Versicherungen für marktwirtschaftlich orientierte Volkswirtschaften haben sich bis dato nur wenige nationale und internationale Forschungsarbeiten dem Abschlussprüfermarkt für Versicherungsunternehmen gewidmet. Die vorliegende Arbeit hat sich dieser Thematik angenommen und liefert empirische Resultate bezüglich des Abschlussprüfermarktes für Versicherungsunternehmen in Deutschland. Neben einer detaillierten Strukturanalyse steht hierbei die Frage im Fokus, ob testierende Prüfungspartner, welche in Bezug auf die deutsche Versicherungsbranche einen hohen Spezialisierungsgrad aufweisen, die Höhe des erhobenen Prüfungshonorars beeinflussen. Dabei wird auch der Tatsache Rechnung getragen, dass in Deutschland gewöhnlich zwei Wirtschaftsprüfer (Links- und Rechtsunterzeichner) mit unterschiedlichen Aufgaben- und Verantwortungsbereichen den Jahres- bzw. den Konzernabschluss testieren. Die Resultate liefern Evidenz dafür, dass insbesondere Rechtsunterzeichner, denen entweder aufgrund ihres verhältnismäßig hohen Marktanteils bei Abschlussprüfungen in der Versicherungsbranche oder aufgrund ihrer Mitgliedschaft im IDW-Versicherungsfachausschuss ein hoher Spezialisierungsgrad zugesprochen wird, ökonomisch relevante Honoraraufschläge erzielen können.
Business Periodicals Index
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Author :
language : en
Publisher:
Release Date : 2006
Business Periodicals Index written by 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 categories.
Corporate Governance In Asia
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Author : Sang-Woo Nam
language : en
Publisher:
Release Date : 2004
Corporate Governance In Asia written by Sang-Woo Nam and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Corporate governance categories.