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 ...

Fraud exposed

What you don't know could cost your company millions

Manual de auditoría financiera

How to figure out company accounts

Contemporary auditing

real issues and cases

El botín de Botín

2003 Miller GAAS Guide

a comprehensive restatement of standards for auditing, attestation, compilation, and review

Miller GAAS Guide delivers the latest pronouncements so CPAs and other financial professionals can perform flawless engagements. You won't find a more complete listing of SASs, SSARSs, and SSAEs anywhere. We even cover critical SOPs. But that's just the beginning. We've compiled ...

Impacto de la nueva contabilidad en el valor de la empresa española

Hidden financial risk

understanding off-balance sheet accounting

It is now painfully clear that "earnings management" has managed little, other than some short-term gain for a handful of managers and a long-term catastrophic erosion of the public faith in financial reporting. But it is not too late for the accounting industry to turn ...

How and why audits must change

practical guidance to improve your audits

This volume provides specific and practical guidance on conducting higher quality audits, covering risk-based auditing, analytical procedures, and CAATs (Computer Assisted Accounting Techniques) such as data extraction software and internal controls. The credibility of independent audits has plummeted. Despite legislation designed to improve audit quality ...

Corporate aftershock

the public policy lessons from the collapse of Enron and other major corporations

"The greatest tragedy of the Enron debacle is not likely to be the consequences of its bankruptcy, but from the erroneous institutional reforms that will take hold if its causes are not well understood. This thorough and thoughtful set of essays touches on all aspects ...

Corporate collapse

accounting, regulatory and ethical failure

This revised edition of Clarke, Dean and Oliver#s provocative book tells why accounting has failed to deliver the truth about a company#s state of affairs or to give warning of its drift towards failure. Well- known corporate collapses from the 1960s to the ...

The recurrent crisis in corporate governance

Since the mid-1980s two crises have overtaken governance of the American corporation - the loss of competitiveness in the 1980s and the loss of investor trust in financial management in the late 1990s. This book proposes specific changes in conduct to resolve these crises, principally by ...

Enron:anatomy of greed

the unshredded truth from an Enron insider

Brian Cruver was a first-hand witness to the disturbing, surreal and hilarious moments of Enron's long dance with death. When he first entered Enron's office complex, 'the Death Star', he was the epitome of the classic Enron employee: young, brash, obscenely overpaid and ...

Wiley Practitioner's Guide to GAAS 2004

covering all SASs, SSAEs, SSARSs and interpretations

This latest resource to understanding GAAS addresses the toughest part of an accountant#s job#identifying, interpreting, and applying the many audit, attest, review, and compilation standards relevant to a particular engagement. Wiley Practitioner#s Guide to GAAS 2004, the only reference written by the ...

La independencia del auditor en la Unión Europea

El control externo de la empresa se fundamenta en la Auditoria de cuentas anuales que impone la Octava Directiva a los países miembros de la Unión Europea y que se desarrolla en las respectivas leyes de auditoría de cada país. El problema de la independencia ...

Financial fineprint

uncovering a company´s true value

To make money in today#s tough market, investors have to make deliberate, well-researched choices. To do this requires not only having the right information, but also knowing how to decode it. With their obscuring tactics, companies won#t help you any. So be advised ...

Question of value

master the latest developments in value-based management, investment and regulation

There has been considerable growth in and maturing of ideas surrounding shareholder value, value-based management and financial reporting. Here, in a single source, experts from a variety of professional backgrounds come together to provide a set of practices for valuation and corporate analysis. Questions of ...

How companies lie

why Enron is just the tipe of the iceberg