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Accounting and the Global Economy After Sarbanes-Oxley.
This book is essential for students and practitioners in accounting, international business, finance, and economics. In a straightforward and readable style, it focuses on the changing accounting and auditing standards in national and global economies in the post-Enron/Arthur Andersen era. The autho...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Otros Autores: | , |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Hoboken :
Taylor and Francis,
2014.
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| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 003 | OCoLC | ||
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| 100 | 1 | |a Garner, Don E. | |
| 245 | 1 | 0 | |a Accounting and the Global Economy After Sarbanes-Oxley. |
| 260 | |a Hoboken : |b Taylor and Francis, |c 2014. | ||
| 300 | |a 1 online resource (272 pages) | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 588 | 0 | |a Print version record. | |
| 505 | 0 | |a Cover; Half Title; Title Page; Copyright Page; Table of Contents; Introduction; Part I. The General Frame of Reference; 1. Accounting and Auditing Standards as Operating Parameters in the Global Economy; Accounting and Auditing Failures Unique in Financial History; Andersen Failed to Follow Professional Standards; Consulting Became an Overriding Concern; Rise and Demise of Self-Regulation of Public Company Auditors; 2. Overview of Accounting Standards in the Global Economy; International Accounting Standards in Transition; Convergence to International Accounting Standards. | |
| 505 | 8 | |a Europe Adopts International Standards3. The Role of Auditing Standards; Improved Audit Standards Needed to Restore Public Confidence; Structural Weaknesses in Financial Reporting; Improving Systemic Weaknesses; 4. Changing Realities in the Sarbanes-Oxley Era; Sarbanes-Oxley Act Provisions; Benefits and Costs of Sarbanes-Oxley Compliance; Opposition to Sarbanes-Oxley; Unexpected Benefits for Accountants; Worldwide Reforms; International Organizations; Part II. Some Specific Issues Facing Accounting and Auditing Practice; 5. The Harmonization of Auditing Standards. | |
| 505 | 8 | |a International Self-Regulation by Large FirmsEven Without the United States, More Countries Adopt International Audit Standards; Meaning of Adoption of International Auditing Standards; U.S. and International Auditing Standards; Problems on the Convergence Path; 6. Independence as a Growing Problem for Accounting Firms; SEC's versus Firms' View of Independence; Independence Standards Board Too Late to Avoid Sarbanes-Oxley; SEC Independence Rules After Sarbanes-Oxley; AICPA Compared to SEC Independence Rules; EU Auditor Independence; Comparison of U.S. and EU Approaches. | |
| 505 | 8 | |a Public Companies as Owners of Public Accounting Firms7. The Firms and Locational Adjustments in the Global Financial System; Adjustments to the Arthur Andersen Collapse; Market Changes Caused by Reform Legislation; Concentration in the Market for Large Public Corporation Audits; Geographical Expansion; 8. The Impact of the Internet and Improving Communications Systems; Internet Productivity Gains, Cost Reductions; Public Accountant Use of the Internet; XBRL on the Horizon; Financial Statements on the Internet; Part III. The Firms in the New Global Environment. | |
| 505 | 8 | |a 9. Firm Effectiveness in the Face of Emerging Accounting and Auditing StandardsAccountants Adjust and Are in High Demand; Firms of All Sizes Gain; Accounting Fees and Salaries Rising; Accountants in Short Supply; Sarbanes-Oxley Section 404 Is Controversial; Private Companies Adopt Sarbanes-Oxley Procedures; Accountants Favor Sarbanes-Oxley and PCAOB; The SEC Assesses Public Accounting and Looks to the Future; 10. The Firms and the Practical Issues of Adjustment in the Global Economy; Concentration of the Market for Large Company Audits; Restatements on the Rise. | |
| 500 | |a Auditor Liability a Major Hurdle. | ||
| 520 | |a This book is essential for students and practitioners in accounting, international business, finance, and economics. In a straightforward and readable style, it focuses on the changing accounting and auditing standards in national and global economies in the post-Enron/Arthur Andersen era. The authors clarify the reasons behind and consequences of the accounting profession's failure in auditing and self-regulation, as most firms placed consulting profits ahead of public audit duties. They show how Sarbanes-Oxley solutions, while not perfect, are major contributors to the profession's redemptio. | ||
| 590 | |a ProQuest Ebook Central |b Ebook Central Academic Complete | ||
| 610 | 1 | 0 | |a United States. |t Sarbanes-Oxley Act of 2002. |
| 630 | 0 | 7 | |a Sarbanes-Oxley Act of 2002 (United States) |2 fast |
| 650 | 0 | |a Corporations |x Accounting |x Standards. | |
| 650 | 0 | |a Corporations |x Auditing |x Standards. | |
| 650 | 0 | |a International economic relations. | |
| 650 | 7 | |a Corporations |x Accounting |x Standards |2 fast | |
| 650 | 7 | |a Corporations |x Auditing |x Standards |2 fast | |
| 650 | 7 | |a International economic relations |2 fast | |
| 700 | 1 | |a McKee, David L. | |
| 700 | 1 | |a McKee, Yosra AbuAmara. | |
| 758 | |i has work: |a Accounting and the global economy after Sarbanes-Oxley (Text) |1 https://id.oclc.org/worldcat/entity/E39PCGtrVW346QXRwWrHQTWGQC |4 https://id.oclc.org/worldcat/ontology/hasWork | ||
| 776 | 0 | 8 | |i Print version: |a Garner, Don E. |t Accounting and the Global Economy After Sarbanes-Oxley. |d Hoboken : Taylor and Francis, ©2014 |z 9780765613769 |
| 856 | 4 | 0 | |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=1900107 |z Texto completo |
| 938 | |a EBL - Ebook Library |b EBLB |n EBL1900107 | ||
| 994 | |a 92 |b IZTAP | ||