Audit committee formation in the aftermath of 2007-2009 global financial crisis, Volume II, Responsibilities and sustainability:
1. Corporate governance oversight function of the audit committee -- 2. Financial reporting oversight function of the audit committee -- 3. External auditor oversight function of the audit committee -- 4. Internal audit oversight function of the audit committee -- 5. Risk management oversight functi...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
New York, New York (222 East 46th Street, New York, NY 10017)
Business Expert Press
2016
|
| Ausgabe: | First edition |
| Schriftenreihe: | Financial accounting and auditing collection
|
| Schlagworte: | |
| Online-Zugang: | FHN01 FWS01 FWS02 UBY01 URL des Erstveröffentlichers |
| Zusammenfassung: | 1. Corporate governance oversight function of the audit committee -- 2. Financial reporting oversight function of the audit committee -- 3. External auditor oversight function of the audit committee -- 4. Internal audit oversight function of the audit committee -- 5. Risk management oversight function of the audit committee -- 6. Antifraud oversight function of the audit -- 7. Ethics and compliance oversight function of the audit committee -- 8. Tax oversight function of the audit committee -- Index The audit committee, as an integral component of corporate governance, has gained considerable attention in the aftermath of 2007-2009 global financial crisis. The audit committee's role has evolved from a voluntary liaison between management and external auditors to the standing committee of the board of directors in overseeing all aspects of corporate governance, financial reporting, internal controls, risk assessment, and audit activities. This book addresses the determinants of audit committee oversight effectiveness, including their composition, independence, authority, resources, diligence, and activities. Today, audit committees operate in an environment of ever-increasing corporate governance reforms established to protect investors and the public from receiving misleading financial statements and related audit reports. Audit committees, in complying with emerging corporate governance reforms, are striving to improve their oversight effectiveness to discharge their oversight responsibilities. This book is organized into three separate volumes, and each volume can be utilized separately or in an integrated form. The first volume addresses the formation of the audit committee, its relevance, sources, structure and roles; the second volume focuses on the oversight functions of the audit committee; and the third volume presents the emerging issues of audit committees. The first volume consists of five chapters that examine the relevance and fundamentals of the audit committees as well as the determinants of audit committee effectiveness. The second volume consists of nine chapters on financial, auditing, internal control, risk management, ethics and compliance, antifraud, and other oversight functions of the audit committee. |
| Beschreibung: | Includes bibliographical references and index |
| Beschreibung: | Online-Ressource (xiii, 178 pages) |
| ISBN: | 9781631571558 9781631571541 |
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| 520 | |a Audit committees, in complying with emerging corporate governance reforms, are striving to improve their oversight effectiveness to discharge their oversight responsibilities. This book is organized into three separate volumes, and each volume can be utilized separately or in an integrated form. The first volume addresses the formation of the audit committee, its relevance, sources, structure and roles; the second volume focuses on the oversight functions of the audit committee; and the third volume presents the emerging issues of audit committees. The first volume consists of five chapters that examine the relevance and fundamentals of the audit committees as well as the determinants of audit committee effectiveness. The second volume consists of nine chapters on financial, auditing, internal control, risk management, ethics and compliance, antifraud, and other oversight functions of the audit committee. | ||
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| id | DE-604.BV045876234 |
| illustrated | Not Illustrated |
| indexdate | 2024-08-01T14:29:09Z |
| institution | BVB |
| isbn | 9781631571558 9781631571541 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-031259452 |
| oclc_num | 953642651 |
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| physical | Online-Ressource (xiii, 178 pages) |
| psigel | ZDB-191-BEX |
| publishDate | 2016 |
| publishDateSearch | 2016 |
| publishDateSort | 2016 |
| publisher | Business Expert Press |
| record_format | marc |
| series2 | Financial accounting and auditing collection |
| spellingShingle | Rezaee, Zabihollah 1953- Audit committee formation in the aftermath of 2007-2009 global financial crisis, Volume II, Responsibilities and sustainability Audit committees Global Financial Crisis, 2008-2009 / Auditing |
| title | Audit committee formation in the aftermath of 2007-2009 global financial crisis, Volume II, Responsibilities and sustainability |
| title_auth | Audit committee formation in the aftermath of 2007-2009 global financial crisis, Volume II, Responsibilities and sustainability |
| title_exact_search | Audit committee formation in the aftermath of 2007-2009 global financial crisis, Volume II, Responsibilities and sustainability |
| title_full | Audit committee formation in the aftermath of 2007-2009 global financial crisis, Volume II, Responsibilities and sustainability Zabihollah Rezaee |
| title_fullStr | Audit committee formation in the aftermath of 2007-2009 global financial crisis, Volume II, Responsibilities and sustainability Zabihollah Rezaee |
| title_full_unstemmed | Audit committee formation in the aftermath of 2007-2009 global financial crisis, Volume II, Responsibilities and sustainability Zabihollah Rezaee |
| title_short | Audit committee formation in the aftermath of 2007-2009 global financial crisis, Volume II, Responsibilities and sustainability |
| title_sort | audit committee formation in the aftermath of 2007 2009 global financial crisis volume ii responsibilities and sustainability |
| topic | Audit committees Global Financial Crisis, 2008-2009 / Auditing |
| topic_facet | Audit committees Global Financial Crisis, 2008-2009 / Auditing |
| url | http://portal.igpublish.com/iglibrary/search/BEPB0000530.html |
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