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Part of a series which aims to present work across a broad spectrum
of regulation issues, with papers covering a wide range of topics.
The volumes review essays of recent books, offering insights into
regulation and its processes. A glossary related to securities, law
and accounting is included.
Part of a series which aims to present work across a broad spectrum
of regulation issues, with papers covering a wide range of topics.
The volumes review essays of recent books, offering insights into
regulation and its processes. A glossary related to securities, law
and accounting is included.
This series is devoted to the factors influencing accounting
practice. It analyzes topics such as regulatory philosophy,
self-regulation in accounting and regulatory policy. Each volume is
structured into three parts - main articles, perspectives and book
reviews. This volume includes a theoretical investigation of client
internal control structures and management fraud. It also covers
topics such as the volatility of pension costs, public accountant's
professional conduct, an examination of borrower and lender
perceptions, bank loan loss provisions after resignation,
retirement or death, and the economic consequences of accounting
standards and Islamic banks.
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