Audit committee formation in the aftermath of 2007-2009 global financial crisis, Volume III, Emerging issues
Audit committee formation in the aftermath of 2007-2009 global financial crisis, Volume III, Emerging issues:

1. Audit committee education, evaluation, accountability, and reporting -- 2. Global perspectives of audit committees -- 3. Audit committees of private companies, not-for-profit organizations, and governmental entities -- 4. Audit committees' interaction with corporate gatekeepers and those in...

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Bibliographische Detailangaben
1. Verfasser: Rezaee, Zabihollah 1953- (VerfasserIn)
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:
Audit committees
Global Financial Crisis, 2008-2009 / Auditing
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Zusammenfassung:1. Audit committee education, evaluation, accountability, and reporting -- 2. Global perspectives of audit committees -- 3. Audit committees of private companies, not-for-profit organizations, and governmental entities -- 4. Audit committees' interaction with corporate gatekeepers and those in charge of governance -- 5. Contemporary issues of audit committees -- 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 (xii, 98 pages)
ISBN:9781631575341
9781631575334
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