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Books > Business & Economics > Finance & accounting > Accounting > Management accounting

Risk Strategies - Dialling Up Optimum Firm Risk (Hardcover, New Ed): Les Coleman Risk Strategies - Dialling Up Optimum Firm Risk (Hardcover, New Ed)
Les Coleman
R4,489 Discovery Miles 44 890 Ships in 12 - 19 working days

At a time when unacceptable risk taking is rightly condemned, how can organizations still benefit from the upside of risk? Can risk still be good? Written by an author who has managed risk, teaches about risk, but most importantly of all has researched the theory of risk, this book will help senior executives dial up the right level of risk within their organizations in order to enhance performance. There are many risk management techniques that are known to work and risk management has logged many successes, but that doesn't mean managers understand why they work, how and why risks arise, and how organizations can be shaped strategically to optimize the benefits of well-judged business risks. Dr Les Coleman argues that finance and management risk has been a theory-free zone, similar to medicine in the Middle Ages, when physicians were aware of surgical techniques and medicines that worked, but did not know why and were impotent in the face of systemic illness. Today risk managers face much the same situation: They know of techniques that work such as audits, controls and procedure guides. Nevertheless, they rarely anticipate, much less prevent, serious failures. They have no comprehensive knowledge framework for targeting optimum risk levels. This timely book fills some of that gap with an outline of the nature and sources of risk in firms. It sets out a body of risk knowledge to support its management, particularly at the corporate level, in much the same way that our understanding of human physiology and the physical sciences support modern medical and engineering techniques. The reader will learn, for example, how risk attitudes and outcomes flow through an organization and about creative techniques such as asset-liability management. In this area of corporate finance so critical for executives and directors, Risk Strategies will help responsible CFOs and other senior managers, together with teachers and students of management, extend their knowledge and risk management skills.

Organizational Trust - Measurement, Impact, and the Role of Management Accountants (Hardcover, 2014): Johannes Karl Muhl Organizational Trust - Measurement, Impact, and the Role of Management Accountants (Hardcover, 2014)
Johannes Karl Muhl
R3,813 R3,531 Discovery Miles 35 310 Save R282 (7%) Ships in 12 - 19 working days

Organizations consider trust as a pillar for successful operations in an increasingly global competitive environment. Some professionals go further and argue that inan economy trust is more important than natural resources. This book deals with ways to measure trust and its impact on organizational performance, as well as to understand the role of Management Accounting in creating trust. The author demonstrates that trust drives organizational performance, and reveals the key role of management accountants in facilitating the flow of trust between CEOs and line managers."

IT Auditing and Sarbanes-Oxley Compliance - Key Strategies for Business Improvement (Hardcover, New): Dimitris N Chorafas IT Auditing and Sarbanes-Oxley Compliance - Key Strategies for Business Improvement (Hardcover, New)
Dimitris N Chorafas
R3,887 Discovery Miles 38 870 Ships in 12 - 19 working days

Information technology auditing and Sarbanes-Oxley compliance have several overlapping characteristics. They both require ethical accounting practices, focused auditing activities, a functioning system of internal control, and a close watch by the board s audit committee and CEO. Written as a contribution to the accounting and auditing professions as well as to IT practitioners, IT Auditing and Sarbanes-Oxley Compliance: Key Strategies for Business Improvement links these two key business strategies and explains how to perform IT auditing in a comprehensive and strategic manner.

Based on 46 years of experience as a consultant to the boards of major corporations in manufacturing and banking, the author addresses objectives, practices, and business opportunities expected from auditing information systems. Topics discussed include the concept of internal control, auditing functions, internal and external auditors, and the responsibilities of the board of directors.

The book uses several case studies to illustrate and clarify the material. Its chapters analyze the underlying reasons for failures in IT projects and how they can be avoided, examine critical technical questions concerning information technology, discuss problems related to system reliability and response time, and explore issues of compliance.

The book concludes by presenting readers with a "what if" scenario. If Sarbannes-Oxley legislation had passed the U.S. Congress in the late 1990s or even 2000, how might this have influenced the financial statements of Enron and Worldcom? We can never truly know the answer, but if companies make use of the procedures in this book, debacles such as these and those which led to the 2007-2008 credit and banking crisis will remain a distant memory.

Intelligent Internal Control and Risk Management - Designing High-Performance Risk Control Systems (Hardcover, New Ed): Matthew... Intelligent Internal Control and Risk Management - Designing High-Performance Risk Control Systems (Hardcover, New Ed)
Matthew Leitch
R4,492 Discovery Miles 44 920 Ships in 12 - 19 working days

Many people in organizations resent internal control and risk management; these two processes representing unwelcome tasks to be completed for the benefit of auditors and regulators. Over the last few years this perception has been heightened by the disastrous implementation of section 404 of the Sarbanes-Oxley Act of 2002, which is generally regarded as having been too expensive for the benefits it has brought. This important book offers a way of improving this prevailing perception and increasing the value of control and risk management by bringing creativity and design skills to the fore. The value of risk and control activities is often limited by the value of the control ideas available and so Matthew Leitch provides an arsenal of 60 high performance control mechanisms. These include several alternative ways to design controls and control systems, as well as providing controls for monitoring and audit, controls for accelerated learning, and techniques for finding and recovering cash. This design material is combined with insights into the psychology of risk control, strategies for encouraging helpful behaviour and enabling change, and a surprisingly simple integration of internal control with risk management. The book is realistic, practical, original, and easier reading than most in the field. The material is not specific to any one country and has international appeal for internal auditors and all those concerned with risk management, corporate governance and security.

Business Ratios and Formulas - A Comprehensive Guide 3e (Hardcover, 3rd Edition): S.M. Bragg Business Ratios and Formulas - A Comprehensive Guide 3e (Hardcover, 3rd Edition)
S.M. Bragg
R1,930 R1,512 Discovery Miles 15 120 Save R418 (22%) Ships in 12 - 19 working days

A complete appraisal of analytical tools available to managers to assess performance

Required reading for anyone starting, running, or growing a business, "Business Ratios and Formulas, Third Edition" puts answers at the fingertips of business managers, with nearly 250 operational criteria and clear, easy-to-understand explanations that can be used right away. The "Third Edition" includes twenty new measurements.Approximately 20 new measurementsOffers a comprehensive resource of nearly 250 operational criteriaAn Appendix including a dictionary of accounting and finance termsA thorough list of every ratio and formula, and how to compile and interpret that informationAlso by Steven M. Bragg: Fast Close: A Guide to Closing the Books Quickly, Second Edition

An ideal tool for measuring corporate performance, this authoritative resource allows you to pick and choose the tools you need to best assess your organization's performance.

Environmentalism and NGO Accountability (Hardcover): Kemi C. Yekini, Liafisu Sina Yekini, Paschal Ohalehi Environmentalism and NGO Accountability (Hardcover)
Kemi C. Yekini, Liafisu Sina Yekini, Paschal Ohalehi
R3,120 R2,953 Discovery Miles 29 530 Save R167 (5%) Ships in 12 - 19 working days

It is increasingly being recognised across society that the preservation of our natural environment should shape political, economic and social policies. This book delves into the partnership of non-governmental organisations (NGOs), Environmental NGOs (ENGOs), their communities, and their governmental counterparts in responding to this need. Providing extended research on environmentalism and the NGOs' roles in promoting environmental accountability, the chapters present a comprehensive overview of the interaction between the two themes both regionally and internationally. Topics include the accountability of Environmental NGOs (ENGOs), impact of NGOs on environmental sustainability, NGOs and sustainable development goals, NGOs and social reporting quality, and the role of NGOs in urban and rural environmental governance. The authors present these insights within the context of developing economies, continental and global perspectives, as well as the transformational angle. This book provides readers with a truly comprehensive snapshot of the environmental accountability of NGOs.

Corporate Compliance and Conformity - A Convenience Theory Approach to Executive Deviance (Hardcover): Petter Gottschalk Corporate Compliance and Conformity - A Convenience Theory Approach to Executive Deviance (Hardcover)
Petter Gottschalk
R4,015 Discovery Miles 40 150 Ships in 12 - 19 working days

Traditionally, control in organizations is concerned with top-down approaches, where executives attempt to direct their employees' attention, behaviors, and performance to align with the organization's goals and objectives. This book takes a new approach by turning the problem of control upside down as it focuses on control of executives who find white-collar crime convenient. The bottom-up approach to executive compliance focuses on organizational measures to make white-collar crime less convenient for potential offenders. Rather than focusing on the regulatory formalities and staged procedures of compliance and audits, the book emphasizes the organizational challenges involved in compliance work when trusted corporate officials exhibit deviant behavior, refining, and advancing knowledge in this field by reference to contemporary international case studies and associated original evaluative research. The themes and cases covered are carefully selected to provide the reader with an insight into professional conduct and procedural practice - the organization of corporate compliance success, failure, and corruption - with the theory of convenience placed at the fore. It is the bottom-up approach by application of convenience theory that makes the proposed book unique compared to other books on corporate compliance. This book is a valuable resource for scholars and upper-level students researching and studying in the areas of business administration, organizational behavior, corporate and white-collar crime, as well as business ethics and auditing.

Introduction to Management Accounting (Hardcover): Chloe Hill Introduction to Management Accounting (Hardcover)
Chloe Hill
R3,536 R3,190 Discovery Miles 31 900 Save R346 (10%) Ships in 10 - 15 working days
Estados financieros - Una guia simple de contabilidad para duenos de negocio. Aprenda a entender y crear reportes financieros... Estados financieros - Una guia simple de contabilidad para duenos de negocio. Aprenda a entender y crear reportes financieros (Spanish, Hardcover)
Income Mastery
R600 R538 Discovery Miles 5 380 Save R62 (10%) Ships in 10 - 15 working days
Risk-Based Auditing (Hardcover, New Ed): Phil Griffiths Risk-Based Auditing (Hardcover, New Ed)
Phil Griffiths
R4,480 Discovery Miles 44 800 Ships in 12 - 19 working days

The role of internal audit is changing. The Sarbanes Oxley legislation in the US and the Combined Code for Corporate Governance in the UK focused on the need to demonstrate the active management of risks and report on this subject to shareholders. Boards of Directors are therefore increasingly requiring their internal audit functions to provide a much higher level of assurance in this regard. Phil Griffiths' Risk-Based Auditing explains the concepts and practice behind a risk-based approach to auditing. He explores the changing environment in both the private and public sectors and the associated legislation and guidance. The book then provides a blueprint for refocusing the internal audit role to embrace risk and to help plan, market, undertake and report a risk-based audit. The text includes a detailed risk-based audit toolkit with 15 sections of tools, techniques and information to enable a risk-based approach to be adopted. This is an essential guide for internal and external auditors seeking to manage the realities of the audit function in the turbulent and fast-changing business environment that has emerged since the end of the last century.

Persistence and Vigilance - A View of Ford Motor Company's Accounting Over Its First Fifty Years (Hardcover): Yvette... Persistence and Vigilance - A View of Ford Motor Company's Accounting Over Its First Fifty Years (Hardcover)
Yvette Lazdowski
R3,123 R2,956 Discovery Miles 29 560 Save R167 (5%) Ships in 12 - 19 working days

Persistence and Vigilance: A View of Ford Motor Company's Accounting Over Its First Fifty Years is an exploration of the financial leadership that guided the company through periods of phenomenal growth amidst the economic and political upheaval of the early 20th century. Since its inception in 1903, the Ford Motor Company has implemented traditional accounting methods, as well as innovative financial reporting and business policies, to navigate industry competition, two world wars, and labor issues such as the famous $5 day. While much has been written on the presumption of Henry Ford's indifference to the financial details of operating the company that bore his name, there remains much to be said for the talented individuals working behind the scenes to spearhead the day-to-day financial and operational policies of the company. This includes initial co-founder James Couzens, super salesman and accountant Norval Hawkins, loyal Frank Klingensmith, and turn-around specialist Ernest Breech, among others. It was through their skill, persistence, and acumen that accounting policies and procedures evolved within the Ford Motor Company alongside the welcomed support of Edsel Ford, who was widely respected in his vision for strong financial oversight and organizational structure. From archival information found in the Benson Ford Research Center, this book describes the accounting and financial reporting methods utilized by the company through its years of growth, wartime production, economic downturns, and eventual restructuring under the presidency of Henry Ford II. It is essential reading for anyone interested in the history of the Ford Motor Company, as well as those curious about the application of accounting within the fast-growing automotive industry in the early to mid-1900s.

The Meaning of Company Accounts (Paperback, 8th edition): Walter Reid, D.R. Myddelton The Meaning of Company Accounts (Paperback, 8th edition)
Walter Reid, D.R. Myddelton
R1,827 Discovery Miles 18 270 Ships in 12 - 19 working days

The Meaning of Company Accounts first appeared in 1971 and quickly achieved recognition among managers, financial and non-financial alike. It is now seen as the standard text in the subject. It aims to help anyone using company accounts to gain a firm grasp of what they mean and how they relate to business activities. This new eighth edition has been thoroughly updated to ensure that examples and appendix materials are relevant to the new accounting standards. The Meaning of Company Accounts first appeared in 1971 and quickly achieved recognition among managers, financial and non-financial alike. It is now seen as the standard text in the subject. It aims to help anyone using company accounts to gain a firm grasp of what they mean and how they relate to business activities. Throughout the book, ideas are developed in a logical, structured sequence, involving a high degree of reader participation, while at the same time being extremely flexible. The workbook approach, including examples to be worked through, enables readers to achieve understanding of topics they may previously have found difficult. and appendices are current. It includes up-to-date references of both international and UK accounting standards.

Advances in Management Accounting (Hardcover): Laurie L. Burney Advances in Management Accounting (Hardcover)
Laurie L. Burney
R3,116 R2,949 Discovery Miles 29 490 Save R167 (5%) Ships in 12 - 19 working days

Advances in Management Accounting (AIMA) is a publication of quality applied research in management accounting. The journal's purpose is to publish thought-provoking articles that advance knowledge in the management accounting discipline and are of interest to both academics and practitioners. As a premier management accounting research journal, AIMA is well-poised to meet the needs of management accounting scholars. Featured in Volume 32 are articles on: Public Sector Joint Ventures; Control; Trust; Perceived Risk; Cost Stickiness; Cost Behavior; Environmental, Social, and Governance (ESG) Sustainability Performance; Information Asymmetry; Sustainability Disclosure; Corporate Social Responsibility (CSR); Asymmetric Cost Behavior; Lease Cost Stickiness; Retail Firms Cost Stickiness; Mood; Sunshine; Managerial Optimism; Asymmetric Cost Behavior; Adjustment Costs; Academic Research, Research-Practice Gap; Rigor-Relevance; Impact; Engagement; Relational Performance Measurement System; Managerial Ability; Employee Productivity; Employee Efficiency; Employee Cost; Financial Distress; Environmental Uncertainty.

The Internal Auditing Handbook 3e (Hardcover, 3rd Edition): KHS Pickett The Internal Auditing Handbook 3e (Hardcover, 3rd Edition)
KHS Pickett
R4,609 Discovery Miles 46 090 Ships in 12 - 19 working days

The first edition of "The Internal Auditing Handbook" received wide acclaim from readers and became established as one of the definitive publications on internal auditing. The second edition was released soon after to reflect the rapid progress of the internal audit profession. There have been a number of significant changes in the practice of internal auditing since publication of the second edition and this revised third edition reflects those changes. The third edition of "The Internal Auditing Handbook" retains all the detailed material that formed the basis of the second edition and has been updated to reflect the Institute of Internal Auditor's (IIA) International Standards for the Professional Practice of Internal Auditing. Each chapter has a section on new developments to reflect changes that have occurred over the last few years. The key role of auditors in reviewing corporate governance and risk management is discussed in conjunction with the elevation of the status of the chief audit executive and heightened expectations from boards and audit committees. Another new feature is a series of multi-choice questions that have been developed and included at the end of each chapter.

This edition of "The Internal Auditing Handbook" will prove to be an indispensable reference for both new and experienced auditors, as well as business managers, members of audit committees, control and compliance teams, and all those who may have an interest in promoting corporate governance.

GMP/ISO Quality Audit Manual for Healthcare Manufacturers and Their Suppliers, (Volume 2 - Regulations, Standards, and... GMP/ISO Quality Audit Manual for Healthcare Manufacturers and Their Suppliers, (Volume 2 - Regulations, Standards, and Guidelines) - Regulations, Standards, and Guidelines (Hardcover, 6th edition)
Leonard Steinborn
R8,264 Discovery Miles 82 640 Ships in 12 - 19 working days

Volume 2 of this set contains the full text of the FDA regulations, EC and IPEC guidelines, and ISO/BSI standards referenced in the checklists furnished in Volume I. The book is presented in an convenient, easy-to-read format, organized to provide fast access to the guidelines and regulations of interest.

Lean Auditing - Driving Added Value and Efficiency  in Internal Audit (Hardcover): JC Paterson Lean Auditing - Driving Added Value and Efficiency in Internal Audit (Hardcover)
JC Paterson
R965 Discovery Miles 9 650 Ships in 12 - 19 working days

"How can you argue with the core principles of Lean, that you focus on what provides value to your customer and eliminate work that is not necessary (muda)? Internal auditors need to understand not only who their primary customers are, but what is valuable to them - which in most cases is assurance that the risks that matter to the achievement of objectives are properly managed. We need to communicate what they need to know and not what we want to say. This incessant focus on the customer and the efficient production of a valued product should extend to every internal audit team. How else can we ensure that we optimize the use of our limited resources to address the dynamic business and risk environment within which our organizations operate?" Norman Marks, GRC Thought Leader Using lean techniques to enhance value add and reduce waste in internal auditing Lean Auditing is a practical guide to maximising value and efficiency in internal audit through the application of lean techniques. It is an ideal book for anyone interested in understanding what progressive, value adding audit can be like. It is also ideal for anyone wondering whether audit activities can be streamlined or better co-ordinated with other activities. The book contains practical advise from the author's experience as CAE of AstraZeneca PLC; from his work as a consultant specializing in this field; as well as insights from leading CAEs in the UK, US and elsewhere. In addition, there are important insights from thought leaders such as Richard Chambers (IIA US) and Norman Marks (GRC thought leader) and Chris Baker (Technical Manager of the IIA UK). Increasing pressure on resources is driving a need for greater efficiency in all areas of business, and Internal Audit is no exception. Lean techniques can help streamline the workflow, but having only recently been applied to IA, lack the guidance available for other techniques. Lean Auditing fills this need by combining expert instruction and actionable advice that helps Internal Auditors: * Benchmark their efficiency against lean ways of working * Understand warning signs of waste and lower added value * Understanding practical ways of working that improve added value and reduce waste * Gain confidence about progressive ways of working in internal audit * Understand how improved ways of working in audit can positively impact the culture of the wider organization One of the keys to the lean audit is finding out exactly what the stakeholder wants, and eliminating everything else. Scaling back certain operations can delineate audit from advisory, and in the process, dramatically improve crucial outcomes. To this end, Lean Auditing is the key to IA efficiency.

Public Sector Reform and Performance Management in Emerging Economies - Outcomes-Based Approaches in Practice (Paperback):... Public Sector Reform and Performance Management in Emerging Economies - Outcomes-Based Approaches in Practice (Paperback)
Zahirul Hoque
R1,339 Discovery Miles 13 390 Ships in 12 - 19 working days

In the recent decade, governments worldwide are increasingly focusing on being community-centric and outcomes-based. Consequently, they are starting to move towards outcomes-based approaches to public financial management systems. An outcomes-based approach allows government service agencies and specific program areas to organize and communicate priorities to achieve what matters and makes a difference rather than just going through the motions. Empirical evidence on how government agencies in emerging economies go about this contemporary approach and issues affecting these practices is limited. This edited collection of chapters is aimed at covering public sector reform and performance management in emerging economies with special reference to outcomes-based approaches in practice in government services. Practices from developed economies contained in the first book on the topic have been published by Routledge in February 2021. The insights offered on the topic are written by renowned scholars who have identified important issues pertinent to those interested in public sector governance, accounting, accountability, and performance management effectiveness in emerging economies. The book will be highly accessible to researchers, academics, and students in the fields of accounting, public administration, development studies, and other non-accounting audiences alike.

Clinical Audit and Epi Info (Paperback, 1st New edition): Antony Stewart, Jammi Rao Clinical Audit and Epi Info (Paperback, 1st New edition)
Antony Stewart, Jammi Rao
R1,524 Discovery Miles 15 240 Ships in 12 - 19 working days

This book is designed to enable and encourage health professionals and family support workers to include fathers in the process of their work. It focuses on the enormous potential value of accessing men at a time they are known to be particularly receptive - before and after the birth - within the context of providing solutions in the debate about problematic aspects of masculinity and fatherhood. It looks at how important the father's role is within the family environment and how fathers should be encouraged to take part in the upbringing of their children.

Audit Sampling - An Introduction to Statistical Sampling in Auditing (Paperback, 5th Edition): Dan M. Guy, D.R. Carmichael, O.... Audit Sampling - An Introduction to Statistical Sampling in Auditing (Paperback, 5th Edition)
Dan M. Guy, D.R. Carmichael, O. Ray Whittington
R4,944 Discovery Miles 49 440 Ships in 12 - 19 working days

Emphasizing the use of sampling in the audit of financial statements by external as well as internal auditors, this book presents technical sampling material within the context of the auditing risk model.

Handbook of Financial Planning and Control (Hardcover, 3rd edition): Robert P. Greenwood Handbook of Financial Planning and Control (Hardcover, 3rd edition)
Robert P. Greenwood
R5,405 Discovery Miles 54 050 Ships in 12 - 19 working days

This book provides not only practical guidance on how to manage resources but also a critical examination of the conventional techniques of financial planning and control through the introduction of new approaches. Additional chapters have been added to introduce Strategic Management Accounting, Activity Based Costing and the Balanced Scorecard, New Performance Measures, Venture Capital, Knowledge Management and Outsourcing, and Financial Considerations of eBusiness. In this third edition, the book has been revised to encourage the reader to think about and reflect upon the emergence of recent principles and practices related to financial planning and control. While it is addressed primarily to business managers with an interest in financial planning and control, the range of subjects covered and the breadth of approach adopted by many of the contributors will make the Handbook of Financial Planning and Control especially useful to those managers in non-financial functions (as well as students of management) who must reconcile theory with the everyday reality of modern business practice.

The Master Guide to Controllers' Best Practices, Second Edition (Hardcover, 2nd Edition): E Stattler The Master Guide to Controllers' Best Practices, Second Edition (Hardcover, 2nd Edition)
E Stattler
R1,417 Discovery Miles 14 170 Ships in 12 - 19 working days
The Digital Transformation of Auditing and the Evolution of the Internal Audit (Hardcover): Nabyla Daidj The Digital Transformation of Auditing and the Evolution of the Internal Audit (Hardcover)
Nabyla Daidj
R4,026 Discovery Miles 40 260 Ships in 12 - 19 working days

The main objective of this book is to provide both academics and practitioners with a global vision of the evolution of internal auditing in a fast-changing business landscape driven by digital transformation. Digital transformation has been first associated with the emergence and the development of new technologies (artificial intelligence, blockchain, cloud computing, data analytics, predictive analytics, robotic process automation, IOT, drones etc.). Beyond the technological dimensions, this transformation has several impacts on businesses, organizations and processes and raises several questions for auditing activities. This book explores how digitalization not only has an impact on the audit environment, but also on internal audit practices and methodologies, information technology (IT)/information system (IS) audit, IT governance and risk management. The auditing profession also has to face the same challenges. Auditors should develop new skills. To continue to provide high quality service in such an environment, the methodologies, the process and the tools used for conducting an audit have progressively changed from those applied to the traditional audit. Internal audit, as a key strategic function, must evolve too. Finally, the book also investigates the impact of the COVID-19 pandemic on internal auditing. The author highlights the need for a new vision and renewed forecasting tools. The post-COVID-19 business and corporate world has changed. Internal audit, as a key strategic function, must evolve too.

The Financial Reporting Quality of Public Companies - The Cultural Dimension (Hardcover): Katarzyna Mokrzycka-Kogut The Financial Reporting Quality of Public Companies - The Cultural Dimension (Hardcover)
Katarzyna Mokrzycka-Kogut
R4,479 Discovery Miles 44 790 Ships in 12 - 19 working days

The factors determining the formation of accounting principles in different countries have long been studied. Cultural conditions have been identified as one of the reasons for national variations. This issue is particularly important when there is an effort to harmonise and standardise accounting principles, in order to create a uniform system, which may be adopted globally. This book explores the impact of cultural conditions on the financial reporting quality of public companies preparing financial statements according to International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS). It discusses the main trends in the theory of capital and earnings in the economy. The book focuses on the relationship between the cultural dimensions under analysis, such as power distance, individualism/collectivism, masculinity/feminity, strong uncertainty/weak uncertainty, short/ long time orientation and indulgence/restraint, and the properties of the financial results; persistence, predictive value, accrual adjustments and earnings smoothing. It identifies the determinants - cultural conditions that have a statistically material impact, either positive or negative, on various attributes of the quality of the financial results of public companies. The book contains an up-to-date, in-depth description of the financial statements of public companies, across of variety of countries and sectors. The publication is addressed to researchers and students concerned with the functioning of capital markets and financial reporting quality and those who would like to expand their knowledge in the field of behavioural finance, as well as investors in capital markets.

Advances in Accounting Behavioral Research (Hardcover): Khondkar E. Karim Advances in Accounting Behavioral Research (Hardcover)
Khondkar E. Karim
R3,118 R2,951 Discovery Miles 29 510 Save R167 (5%) Ships in 12 - 19 working days

Advances in Accounting Behavioral Research promotes research across all areas of accounting, incorporating theory from, and contributing knowledge to, the fields of applied psychology, sociology, management science, ethics and economics. Focusing on research that examines both individual and organizational behavior relative to accounting, the series provides a unique opportunity for the exchange of peer reviewed knowledge across all areas of accounting behavioral research and the development, discussion and expansion of theories from psychology, sociology and related disciplines. Advances in Accounting Behavioral Research encourages research that tests theory, explains theory, and develops theory that can be applied to better understand accounting domains. Accordingly, reviews of established theory and how that theory has and could be used in accounting are also strongly encouraged.

Auditing Ecosystem and Strategic Accounting in the Digital Era - Global Approaches and New Opportunities (Paperback, 1st ed.... Auditing Ecosystem and Strategic Accounting in the Digital Era - Global Approaches and New Opportunities (Paperback, 1st ed. 2021)
Tamer Aksoy, Umit Hacioglu
R5,625 Discovery Miles 56 250 Ships in 10 - 15 working days

This book examines current topics and trends in strategic auditing, accounting and finance in digital transformation both from a theoretical and practical perspective. It covers areas such as internal control, corporate governance, enterprise risk management, sustainability and competition. The contributors of this volume emphasize how strategic approaches in this area help companies in achieving targets. The contributions illustrate how by providing good governance, reliable financial reporting, and accountability, businesses can win a competitive advantage. It further discusses how new technological developments like artificial intelligence (AI), cybersystems, network technologies, financial mobility and smart applications, will shape the future of accounting and auditing for firms.

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