Sharma vineeta d (3 risultati)

Softcover. Condizione: Very Good+. 1st Paperback Edition. very good+ in softcover (crease to back cover); a solid copy; Size: 6 x 9".

Taschenbuch. Condizione: Neu. Corporate Governance and Financial Restatements | Effect of Independent Audit Committee Director Characteristics, Auditor Fees, and Audit-Firm Tenure on Financial Restatements | Vineeta D Sharma | Taschenbuch | Englisch | VDM Verlag Dr. Müller | EAN 9783639025231 | Verantwortliche Person für die EU: preigu GmbH & Co. KG, Lengericher Landstr. 19, 49078 Osnabrück, mail[at]preigu[dot]de | Anbieter: preigu.…

Taschenbuch. Condizione: Neu. nach der Bestellung gedruckt Neuware - Printed after ordering - The string of financial scandals led by Enron shocked the US capital markets and spurred regulatory concerns about the effectiveness of corporate governance. The Securities and Exchange Commission (SEC) accused directors and auditors of developing intimate relationships with management instead of scrutinizing financial reports. To arrest such problems, Congress swiftly introduced the Sarbanes-Oxley Act (2002) and the SEC developed new regulations. Corporate America, however, rebutted the SEC's accusations. This book ventures into this debate by investigating the potential threats to the effectiveness of director and auditor oversight of financial reports. The evidence suggests independent directors that possess financial expertise, serve on multiple boards, and are paid appropriate cash compensation effectively oversee financial reporting. There is no evidence that directors with longer service on the board are less effective. Although longer audit engagement with a client tends to improve audit effectiveness, auditors appear to compromise their scrutiny of financial reporting when management pays them lucrative fees, and when the audit committee is less effective. …