Materiality, Rules and Regulation


Book Description

Materiality, Rules and Regulation: New Trend in Management and Organization Studies concentrates on the relationship of rules and regulation to the materiality of artefacts, practices, and organizations. It combines the recent scholarly interest on sociomateriality with a focus on regulation and rules.




Government Auditing Standards - 2018 Revision


Book Description

Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.







Materiality


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Materiality in Accounting


Book Description




The Code of Federal Regulations of the United States of America


Book Description

The Code of Federal Regulations is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government.




Toward a Unified Theory of Materiality in Securities Law


Book Description

Regulatory efforts in the United States and European Union have recently refocused on materiality, an essential but elusive securities law concept. The renewed focus is due in part to increasing globalization of capital markets, data, and information channels that has highlighted inconsistencies in theory and application. In the United States, the Supreme Court has loosely defined materiality through a line of cases beginning with TSC Industries v. Northway and Basic, Inc. v. Levinson, whose reasonable investor rubric is frequently disregarded by lower courts, prosecutors, and the Securities and Exchange Commission. Meanwhile, in the E.U., courts have only lightly addressed materiality. Scholars in law and behavioral economics have criticized the TSC-Basic rubric for its ambiguity, unpredictability, and disconnection from market psychology. Recognizing these criticisms, this Article conducts an international comparative investigation of materiality in the legislation, regulation, and case law of the United States and European Union, revealing a shared, probabilistic Bayesian infrastructure. The Article then proposes a flexible Bayesian frame-work that harmonizes the substantive evaluation of materiality under existing U.S. and E.U. law. Finally, it models application of the framework using Bayesian network analysis in the context of a hypothetical stock transaction.




Standards for Internal Control in the Federal Government


Book Description

Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers? Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.







Territories, Environments, Politics


Book Description

This collection seeks to illustrate the state of the art in territoriological research, both empirical and theoretical. The volume gathers together a series of original, previously unpublished essays exploring the newly emerging territorial formations in culture, politics and society. While the globalisation debate of the 1990s largely pivoted around a ‘general deterritorialisation’ hypothesis, since the 2000s it has become apparent that, rather than effacing territories, global connections are added to them, and represent a further factor in the increase of territorial complexity. Key questions follow, such as: How can we further the knowledge around territorial complexities and the ways in which different processes of territorialisation co-exist and interact, integrating scientific advances from a plurality of disciplines? Where and what forms does territorial complexity assume, and how do complex territories operate in specific instances? Which technological, political and cultural facets of territories should be tackled to make sense of the life of territories? How and by what different or combined methods can we describe territories, and do justice to their articulations and meanings? How can the territoriological vocabulary relate to contemporary social theory advancements such as ANT, the ontological turn, the mobilities paradigm, sensory urbanism, and atmospheres research? How can territorial phenomena be studied across disciplinary boundaries? Territories, Environments, Politics casts a fresh perspective onto a number of key contemporary socio-spatial phenomena. Refraining from the attempt to ossify territoriology into some disciplinary straightjacket, the collection aims to illustrate the scope of current territoriological research, its domain, its promises, its theoretical advancements, and its methodological reflection in the making. Scholars interested in social research will find in this collection a rich and imaginative theoretical-methodological toolkit. Students in human geography, anthropology and sociology, socio-legal studies, architecture and urban planning will find Territories, Environments, Politics of interest.