By Kristina Yankova
Kristina Yankova addresses the query of what position specialist skepticism performs within the context of cognitive biases (the so-called details order results) in auditor judgment. specialist skepticism is a primary inspiration in auditing. regardless of its monstrous value to audit perform and the voluminous literature in this factor, expert skepticism is a subject which nonetheless contains extra questions than solutions. The paintings presents very important theoretical and empirical insights into the behavioral implications skepticism in auditing.
By S.P. Kaptein
- Why is ethics very important to companies?
- What are the features of a moral association?
- How will we audit the ethics of a company?
- What measures and actions stimulate the moral improvement of organizations?
This ebook addresses those questions.
it truly is more straightforward to assert that ethics is important than to inform find out how to arrange ethics. This e-book offers a basic and coherent imaginative and prescient on how ethics will be prepared in a concentrated approach. This research examines the assumptions for organizing ethics, the pitfalls and levels of this type of technique, the components of an ethics audit and the good number of measures.
The tools and insights illustrated during this ebook are dependent partly on functional learn. the sort of tools, the Ethics Thermometer, was once in accordance with greater than a hundred and fifty interviews at quite a few agencies. The Ethics Thermometer has been utilized in a superb number of revenue and not-for-profit firms with the intention to degree an organization's perceived context, behavior and outcomes.
This booklet can be very important to students within the box of commercial ethics, in addition to to managers and practitioners. For students, this research presents basic wisdom approximately auditing and constructing the ethics of a company. A precis is given of the standards wherein the moral content material of a firm might be measured. For managers and practitioners, this learn offers concrete feedback for shielding and enhancing ethics inside of their organizations.
By Tom Rolfe
The 2007 version of CIMA's legit studying structures has been written at the side of the CIMA school to completely replicate what can be verified within the examination. up to date to include legislative and syllabus adjustments, the 2007 studying platforms supply whole examine fabric for the may perhaps and November 2007 assessments. the recent version continues the preferred loose-leaf layout and includes: * perform questions all through * entire revision part * subject summaries * instructed interpreting articles from more than a few journals * could 2006 Q & A'sCIMA reliable studying structures are the one fabrics written and counseled through the CIMA college * The legitimate studying structures are the one examine fabrics counseled through CIMA * totally revised and up to date with new readngs and labored examples* Written through the Examiner and CIMA school * whole built-in package deal incorporating syllabus tips, complete textual content, advised articles, revision courses and vast query perform
By Thomas Reichmann
In instances of globalization, festival and financial and technological development, the everlasting development of the making plans, coordination and keep watch over approach of businesses is an incredible job of Controlling. This ebook offers a concise proposal for the layout of a ratio and administration record method for every sensible a part of the corporate. It addresses in addition practitioners who search determination aid of their day by day company, as scientists and scholars who are looking to receive information regarding the cutting-edge of administration keep watch over and Controllership.
By Holger Richter
Dieses Buch zeigt neue Wege zur Ausgestaltung der Einkommens- und Unternehmensbesteuerung auf. Die ökonomischen Konsequenzen der vorgeschlagenen Konzepte werden anhand von Simulationsrechnungen für die Bundesrepublik Deutschland dargestellt. Untersuchungsgegenstand ist hierbei zum einen die von dem Kölner Steuerrechtler Joachim Lang im Auftrag des Bundesfinanzministeriums erstellten "Entwurf eines Steuergesetzbuchs" vorgeschlagene investitionsfreundliche Einkommensteuer. Zum anderen werden die Konsequenzen der Abschaffung der Gewerbe- und Körperschaftsteuer aufgezeigt. Die diskutierten Konzepte zur Reform des deutschen Steuersystems stellen auch eine Vorlage für die Staaten auf dem Weg zur Marktwirtschaft dar.
By Monika Kaiser
Diese Untersuchung leistet einen Beitrag dazu, über Systeme der Unternehmensbesteuerung nachzudenken, die mit einem am Konsum ausgerichteten Steuersystem vereinbar sind. Zunächst wird ein Kriterienkatalog für ein rationales Steuersystem aufgestellt. Dieser Kriterienkatalog dient als Bewertungsmaßstab für das gegenwärtige Steuersystem und die Reformvorschläge. Anschließend werden die Bemessungsgrundlagen der konsumorientierten Unternehmensteuersysteme auf der foundation von Bilanzen und G + V-Rechnungen dargestellt. Im Rahmen der Bewertung der Unternehmensteuersysteme, der personellen Steuersysteme sowie der Gesamtsysteme werden die Auswirkungen der konsumorientierten Steuersysteme auf die Entscheidungsneutralität, die Interdependenz von personellen Steuern und Unternehmensteuern sowie auf die steuerliche Administrierbarkeit untersucht. Abschließend wird aus den Untersuchungsergebnissen eine Reformstrategie abgeleitet. Das Buch hat einen Hauptteil, in dem die Aussagen anhand von Beispielen belegt werden. Daneben hat es einen ausführlichen modelltheoretischen und empirischen Analyseteil, der die Allgemeingültigkeit der Aussagen beweist.
By Daniela Mancini, Eddy H. J. Vaassen, Renata Paola Dameri
This booklet encompasses a choice of learn papers on accounting details structures together with their strategic function in selection approaches, inside of and among businesses. An accounting approach is a posh method composed of a mixture of strictly interrelated parts corresponding to facts, info, human assets, IT software, accounting versions and strategies. Accounting info structures are usually thought of the software through default for accounting automation. This e-book goals to cartoon a transparent photo of the present nation of AIS learn, together with layout, attractiveness and reliance, value-added selection making, interorganizational hyperlinks, and technique advancements. The contributions during this quantity emphasize that AIS has grown right into a strong strategic instrument. The e-book offers facts for this commentary through analyzing a variety of present matters starting from thought improvement in AIS to functional purposes of accounting details structures. particularly it makes a speciality of topics of growing to be curiosity within the realm of XBRL and monetary Reporting, administration details platforms, IT/IS Audit and IT/IS Compliance. The ebook might be of curiosity to monetary and managerial accountants and IT/IS practitioners, together with info platforms managers and consultants.
By Bruce P. Nolop
Become aware of the facility of the CFO's position in supplying shareholder valueDuring the previous decade, the CFO function has accelerated dramatically in its breadth, complexity, and criticality. packed with confirmed recommendations, most sensible practices, and willing insights, the fundamental CFO describes how state-of-the-art CFOs are responding to their increased roles inside either private and non-private businesses. With elementary and pragmatic assistance, author Bruce Nolop exhibits how CFOs are partnering with CEOs to bring shareholder price via articulating a strategic plan, settling on capital allocations, coping with the capital structure. �Read more...
By Steven M. Bragg
Initially used just to get a better price, outsourcing is now anticipated to learn businesses in components resembling caliber development, elevated potency, fee keep watch over, extra price, and achievement of shopper wishes. although, outsourcing may also bring about a lack of regulate and in-house services and dependency on an out of doors seller. This booklet heavily examines all of those matters, is helping businesses make knowledgeable decisions approximately no matter if and what to outsource, and advises easy methods to ascertain height functionality, either in- and out-of-house. This functional consultant covers determinining which capabilities to outsource, deciding on providers and tracking their functionality, the influence of outsourcing on a company's strategic and monetary place, and more. �Read more...
By John Y. Lee, Marc J. Epstein
''Advances in administration Accounting'' (AIMA) publishes well-developed articles on quite a few present subject matters in administration accounting which are proper to researchers in either perform and academe. As one of many leading administration accounting examine journals, ''AIMA'' is definitely poised to fulfill the desires of administration accounting students. Featured in quantity sixteen are articles on: Value-Creation versions For Value-Based administration - evaluation, research, And examine instructions; functionality criteria and executives Adoption Of dicy tasks; the results Of Organizational tradition On Budgetary clash - Integrative as opposed to Distributive clash answer; The Intervening impact of data Asymmetry On funds Participation And section Slack; Do Accounting functionality Measures certainly lessen Managerial Ambiguity below Uncertainty; potential usage And The Befcu version - A box examine; and, an software Of the yank productiveness And caliber middle method of The review Of health center functionality. It additionally positive factors articles on: the applying Of The established Perceptual Bias To damaging repayment occasions In administration Accounting examine; Activity-Based expense administration And production, Operational and monetary functionality - A Structural Equation Modelling technique; crew functionality dimension - A process To stability Innovation And Empowerment With regulate; An test Of staff organization, company functionality, And selection Dissemination affects On repayment; and, A be aware at the clarity fabrics For administration Accountants. Researchers in either perform and academe, in addition to libraries, will be attracted to the articles featured within the ''AIMA''. This ebook sequence is obtainable electronically at web site.