Recurring Issues in Auditing (RLE Accounting)


Book Description

This book gives a flavour of the issues that concerned auditing practitioners more than one hundred years ago and which retain a certain relevance to us today. The material is arranged chronologically and thereby emphasizes the interconnections between the issues as well as conveying the overall depth and flavour of the debate.




British Audit Practice 1884-1900 (RLE Accounting)


Book Description

This book sheds light on the nature of the late nineteenth century audit by reference to the views expressed in 26 legal cases. The treatment of late nineteenth century legal issues which might appear somewhat unbalanced, viewed from today’s stand-point, is shown to be more even handed when seen against the back ground of a vigorous contemporary debate concerning all aspects of the auditors’ duties. This text therefore informs readers of the full breadth of the debate, and discusses a range of issues which may since have been overlooked, such as the Kingston Cotton Mill case, 1895, normally referred to only in the context of stock valuation but which also had a great deal to say about the appropriate method for valuing fixed assets.







Some Early Contributions to the Study of Audit Judgment (RLE Accounting)


Book Description

Although there has been increased emphasis on research that attempts to understand, evaluate and improve audit decision making in recent years it is less well-known that some noteworthy contributions to the study of audit judgment were made in the 1950s and 1960s. This anthology contains five such contributions which in the mid 1980s were previously unpublished, out of print or not widely appreciated. The volume discusses: the importance of studying audit judgment actual studies of audit judgment techniques for quantifying the evaluation of internal controls.




A History of Auditing


Book Description

This book explores the history of the audit process in Britain, demonstrating that the characteristic features of the auditing industry are a diversity in practice based largely on the different types of clients the auditors serve.




The Routledge Companion to Accounting History


Book Description

The Routledge Companion to Accounting History presents a single-volume synthesis of research in this expanding field, exploring and analysing accounting from ancient civilisations to the modern day. No longer perceived as the narrow study of how a mysterious technique was used in past, the scope of accounting history has widened substantially. This revised and updated volume moves beyond the history of accounting technologies, accounting theories and practices and the accountants who applied them. Expert contributors from around the world explore the interfaces between accounting and the economy, society, culture and the polity. Accounting history is shown to offer important insights into such disparate phenomena as the evolution of capitalism, control of labour, gender and family relationships, racial exploitation, the operation of religious organisations, and the functioning of the state. Illuminating the foundation and development of accounting systems, this updated, classic book opens the field to a new generation of accounting scholars and historians around the world.




Handbook Of Business Practices And Growth In Emerging Markets


Book Description

The Handbook of Business Practices and Growth in Emerging Markets consists of a collection of specially commissioned chapters that describe the current business environment, organizational culture, consumer behavior, financial investment climate, and examples of best prevailing practices in emerging markets. It covers all the major functional areas of business — marketing, strategy, operations and finance — in all continents. The focus of each chapter is on the identification of different business issues in different emerging markets (including Asia, Africa and South America) and on the implementation of a proposed set of recommendations, using both qualitative and quantitative techniques to assist in decision-making and in improving organizational efficiency and effectiveness. Readers will also appreciate the multidimensional view of financial and non-financial performance measurement of businesses.Specifically, the goal of this research-based handbook is to provide a comprehensive guide for business students and managers by discussing a range of issues from the diverse emerging markets and enabling them to develop a strategic mindset for a market-oriented culture. Given the changing business dynamics, government policies and demands in industries, this handbook is both timely and topical.




Federal Register


Book Description







Handbook of Accounting, Accountability and Governance


Book Description

This Handbook explores how accounting, accountability and governance are interconnected, and demonstrates that they must operate effectively together in establishing good personal and organizational behaviour in entities of all types around the globe. It will be crucial for academic researchers working within the fields of accounting, economics, corporate governance, accountability, management and business and be beneficial for accounting, economics and management professionals seeking to clarify and expand upon their knowledge for effective application.