Corporate fraud

case studies in detection and prevention

Real-world help for companies combating fraud # from major management fraud to fraudulent financial reporting From the author#s more than thirty years of corporate auditing experience, Corporate Fraud features scores of useful case studies that illustrate the principles of numerous types of fraud and how ...

Management risk

the bottleneck is at the top of the bottle

The author outlines the reasons why management risk must be examined within the perspective of each company's business challenges. He suggests there is a synergy between shareholder value and business ethics. He also underlines the importance of honesty, the risks associated with short-sighted management ...

La auditoría de cuentas anuales

el área de existencias

Los objetos que se han marcado en este trabajo son los siguientes: 1. Llegar a un concepto de existencias adaptado a los últimos cambios y tendencias en la normativa contable; 2. Ofrecer una panorámica de las distintas formas de dominio, junto con las implicaciones contables ...

Auditing and assurance services

an integrated approach

For one-semester/two-quarter, Junior/Senior-level courses in Auditing. This innovative, easy-to-understand best-seller offers complete coverage of the entire audit process, taking students step-by-step through each audit cycle, then showing how each step relates to the process as a whole. INDICE . THE AUDITING PROFESSION. 1. The ...

Principles of auditing

an introduction to International Standards on auditing

This text offers a structured approach to principles of auditing using International Standards on Auditing as its basis. Written by a team of influential professional auditors with a wealth of teaching experience this book provides a real world perspective on current auditing practices with coverage ...

Corporate accountability

with case studies in pension funds and in the banking industry

Corporate accountability must be examined within the perspective of a company's business challenges. There is a synergy between shareholder value and the responsibilities of management. This book is based on an extensive research project done by the author in the 2001 to 2003 timeframe ...

European financial reporting

adapting to a changing world

European Financial Reporting analyses the revolution that is currently taking place in the financial reporting of the major European companies, following the European Union's decision that from they must present their accounts according to the IASB's standards. The book covers both the theory ...

Accounting dictionary = Diccionario de contabilidad

english-spanish, spanish-english, spanish-spanish = inglés-español, español-inglés, español-español

A dictionary for English-Spanish translation of accounting terms that also covers the differences in accounting terminology for the largest Spanish-speaking countries namely Argentina, Chile, Colombia, Mexico, Spain and Venezuela.

Auditoría

administración y finanzas

Esta obra afronta la didáctica de la auditoría desde un punto de vist eminentemente práctico a través del modelo de simulación que incorpora, con lo que se pretende ayudar al alumno a comprender el trabajo que en la práctica realizan los auditores. Para ello se ...

Original pronouncements

accounting standars : as of june 1, 2003

Shading and sidebars alert readers when standards have been amended or superseded.

Corporate financial reporting

theory and practice

Accounting ethics

XBRL

un estándar para el intercambio electrónico de información económica y financiera

Innovations in governmental accounting

The purpose of this book is to present an updated overview of what, in the contributors' opinions, are the most useful and innovative international experiences in governmental accounting, reporting and control. The text presents a perspective on the contemporary state and foreseeable evolution of international ...

La responsabilidad social de la empresa

implicaciones contables

¿Qué ha motivado el auge de la responsabilidad empresarial?. ¿Genera realmente valor para las empresas?. ¿Cómo determinar si una empresa es socialmente responsable?. ¿Debe la contabilidad arrojar información sobre los aspectos sociales de la empresa?. Estas y otras muchas cuestiones son tratadas de forma clara ...

IAS 2003

interpretation and application of International Accounting Standards

As the International Accounting Standards Committee makes progress towards widespread acceptance and use of its standards, the "Wiley IAS 2003" provides the tools for understanding those standards and offers expertise on how to use and implement them.

Factores determinantes de la discrecionalidad contable

una aplicación empírica de las empresas cotizadas españolas

La dirección de resultados ha sido objeto de especial atención en la literatura contable, a la vez que también ha preocupado a organismos reguladores y prensa financiera. Esta obra resalta el importante papel que desempeña la contabilidad financiera como parte integral del gobierno corporativo y ...

Broadbandits

inside the $750 billion telecom heist

"Broadbandits weaves together a story of greed, money, power, and crime to reveal to the millions of people who lost their investments in telecom stock where, and to whom, their hard-earned dollars went." #Charles Dubow, Executive Editor, Forbes.com INDICE PART I:THE FIBER BARONS ...

Contabilidad bancaria

Financiera, de gestión y auditoría

Esta obra, fruto de la actividad de sus autores en el master en Banca y Mercados Financieros organizado e impartido en Santander por la Universidad de Cantabria y el Banco Santander Central Hispano, aborda el estudio de la actividad bancaria en España, explicando sus operaciones ...

Cómo mienten las empresas

¿por qué Enron es tan sólo la punta del Iceberg?. Una guía para comprender el fraude contable y la ingeniería financiera

Los mercados, gracias a las mentiras de algunos directivos y de todos los que les rodean, son los casinos y los canódromos del nuevo siglo. Existe una diferencia básica, sin embargo, entre las apuestas en los casinos y las apuestas para ganar dinero invirtiendo en ...