Corporate audit

Xem 1-6 trên 6 kết quả Corporate audit

Doctoral thesis of Philosophy: A governance Frankenstein integrating the agency and institutional perspectives: focusing on audit committees

This thesis focuses on the relationships between corporate governance structures and the interactions between corporate governance actors. It places the audit committee at its central focus point, but within a holistic corporate eco-system. To develop a more rounded understanding of corporate governance phenomena, the relationships between governance structures and the interactions between governance actors are framed through the lenses of both agency theory and institutional theory.

298p runthenight04 02-02-2023 14 2 Download

Doctoral thesis of Philosophy: Understanding the role of network governance on corporate social responsibility: a case study of a government-organised NGO in China

Following the premises of addressing significant issues identified above, the purpose of this research is accordingly raised. The overall objective of this research is to offer an in-depth, rich in context empirical insight in understanding the role of GONGO’s networked governance on CSR in China. This overarching objective will be achieved by two separate aims specifically.

326p runthenight04 02-02-2023 17 2 Download

Doctoral thesis of Philosophy: Corporate risk disclosure, upper management characteristics, ownership structure and firm value: Malaysian evidence

The aim of this study is to investigate the nature, extent and determinants of risk information disclosed, using the context of corporate reporting in Malaysia. Key management personnel and controlling shareholders are chosen as the two types of players expected to influence corporate risk disclosure decisions. In terms of key management personnel, this study draws on upper echelons theory to develop hypotheses about the effects of demographic and other background influences of the Chief Executive Officer (CEO) and Chair of Audit Committee (CAC) on corporate risk disclosure.

289p runthenight04 02-02-2023 15 2 Download
Doctoral thesis of Philosophy: The auditor’s response to fraud in the client organisation: The impact of corporate governance, internal controls and auditor industry specialisation on audit pricing

The primary aim of this study is to determine the extent to which external auditors, in exercising their responsibilities under the Australian Auditing Standards, conduct additional audit work (proxied by audit fees) when audit clients have experienced known misappropriation of assets (MOA) fraud. The research is motivated by three key factors. The first being the mounting concerns by the Australian government and others in relation to audit quality.

249p runthenight04 02-02-2023 24 3 Download
Summary of Economic Doctoral thesis: Completing the internal audit organization in Song Da corporation

The dissertation researches and systematizes theoretical and practical issues on internal audit organization, contributing to further clarifying scientific grounds and bases on internal audit organization in businesses; experience of internal audit organizations in the world and lessons learned when applying to suit the conditions of Vietnam; develop the theoretical issues of internal audit, especially internal audit approach based on risk analysis.

28p dungmaithuy 18-09-2019 47 6 Download
IAS 12: Income tax

Temporary difference: a difference between the carrying amount of an asset or liability and its tax base. ─ Taxable temporary difference: a temporary difference that will result in taxable amounts in the future when the carrying amount of the asset is recovered or the liability is settled. ─ Deductible temporary difference: a temporary difference that will result in amounts that are tax deductible in the future when the carrying amount of the asset is recovered or the liability is settled.

4p hoapham7676 29-03-2013 120 13 Download