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Selected Works

Financial reports

Articles 1 - 7 of 7

Full-Text Articles in Accounting

Relationship Between The Audit Function And Effective Governance, Keith Duncan Aug 2014

Relationship Between The Audit Function And Effective Governance, Keith Duncan

Keith Duncan

Extract: As early as 1200 A.D. incorporated guilds in the United Kingdom (UK) required annual audits by a committee of members (Watts et al. 1983). The historical evidence suggests that the audit function evolved as an effective monitoring and bonding technology (Watts et al. 1983) that today consists of an international profession fulfilling regulatory requirements for assurance services. Despite auditing’s long history we might well ask, in the light of financial frauds such as Enron and the demise of their auditor Arthur Anderson, and the recent global financial crisis, does the modern audit function enhance effective governance? Is the audit …


Regulation, Competition And Independence In A Certification Society: Financial Reports Vs. Baseball Cards, Shyam Sunder Jul 2007

Regulation, Competition And Independence In A Certification Society: Financial Reports Vs. Baseball Cards, Shyam Sunder

Shyam Sunder

No abstract provided.


Regulation, Competition And Independence In A Certification Society: Certification Of Financial Reports Vs. Baseball Cards, Shyam Sunder Nov 2006

Regulation, Competition And Independence In A Certification Society: Certification Of Financial Reports Vs. Baseball Cards, Shyam Sunder

Shyam Sunder

No abstract provided.


Regulation, Competition And Independence In A Certification Society: Financial Reports Vs. Baseball Cards, Shyam Sunder Nov 2006

Regulation, Competition And Independence In A Certification Society: Financial Reports Vs. Baseball Cards, Shyam Sunder

Shyam Sunder

No abstract provided.


Regulation, Competition And Independence In A Certification Society: Financial Reports Vs. Baseball Cards., Shyam Sunder Nov 2006

Regulation, Competition And Independence In A Certification Society: Financial Reports Vs. Baseball Cards., Shyam Sunder

Shyam Sunder

No abstract provided.


Regulation And Markets In A Certification Society: Financial Reports Vs. Baseball Cards, Shyam Sunder Aug 2006

Regulation And Markets In A Certification Society: Financial Reports Vs. Baseball Cards, Shyam Sunder

Shyam Sunder

No abstract provided.


Regulation And Markets In A Certification Society: Financial Reports Vs. Baseball Cards, Shyam Sunder Aug 2006

Regulation And Markets In A Certification Society: Financial Reports Vs. Baseball Cards, Shyam Sunder

Shyam Sunder

No abstract provided.