Verkauf durch Sack Fachmedien

Brennan

Corporate Governance and Financial Reporting

Medium: Buch
ISBN: 978-1-84787-002-5
Verlag: SAGE PUBN
Erscheinungstermin: 31.01.2008
Lieferfrist: bis zu 10 Tage

This major work, compiled by one of the leading academics in Europe in the area of corporate governance, brings together key readings in the field, focusing on those corporate governance mechanisms influencing financial reporting and accountability. Volume One: Overview of Corporate Governance and Theoretical Context: starts with a number of key papers on the theoretical origins of corporate governance, which are followed by a selection of articles surveying corporate governance generally and corporate governance and financial reporting specifically, to give readers a broad understand-ing of the field. Volume Two: Corporate Governance and Financial Reporting: comprises primarily empirical research findings on specific accounting issues, commencing with disclosure and transparency, going on to earnings management and concluding with sundry other financial reporting issues. Volume Three: Mechanisms of Governance Relevant to Financial Reporting: four mechanisms of governance are given particular attention - audit committees, internal audit, risk management and external audit. This is followed by two papers addressing broader issues of corporate governance and accountability. This major work concludes with some considerations of governance and accountability in the public sector and with the regulatory aspects of the topic.


Produkteigenschaften


  • Artikelnummer: 9781847870025
  • Medium: Buch
  • ISBN: 978-1-84787-002-5
  • Verlag: SAGE PUBN
  • Erscheinungstermin: 31.01.2008
  • Sprache(n): Englisch
  • Auflage: Three Volume Se
  • Serie: SAGE Library in Accounting and Finance
  • Produktform: Gebunden
  • Gewicht: 2260 g
  • Seiten: 1248
  • Format (B x H x T): 172 x 234 x 248 mm
  • Ausgabetyp: Kein, Unbekannt
Autoren/Hrsg.

Herausgeber

Volume One
Overview of Corporate Governance and Theoretical Context
PART ONE: CORPORATE GOVERNANCE THEORETICAL ORIGINS AND OVERVIEW
Theory of the Firm - Michael C Jensen and William H Meckling
Managerial Behaviour, Agency Costs and Ownership Structure
Separation of Ownership and Control - Eugene F Fama and Michael C Jensen
The Modern Industrial Evolution Exit and the Failure of Internal Control Systems - Michael C Jensen
Corporate Governance - Oliver Hart
Some Theory and Implications
PART TWO: OVERVIEW OF CORPORATE GOVERNANCE
A Survey of Corporate Governance - Andrei Schleifer and Robert W Vishny
Twenty-Five Years of Corporate Governance Research and Counting - Diane K Denis
International Corporate Governance - Diane K Denis and John J McConnell
Board of Directors as an Endogenously Determined Institution - Benjamin E Hermalin and Michael S Weisbach
A Review of the Economic Literature
PART THREE: OVERVIEW OF CORPORATE GOVERNANCE AND ACCOUNTING
Corporate Governance - Helen Short et al
From Accountability to Enterprise
Corporate Governance and Accounting Systems - Yvon Pesquex
A Critical Perspective
The Future of Financial Reporting in Europe - Richard C Baker and Philip Wallage
Its Role in Corporate Governance
PART FOUR: CORPORATE GOVERNANCE AND FINANCIAL REPORTING FAILURES
Accounting in Crisis - Niamh Brennan
A Story of Auditing, Accounting, Corporate Governance and Market Failures
Ethics Failures in Corporate Financial Reporting - George J Staubus
History Repeats Itself - Oliver Marnet
The Failure of Rational Choice Models in Corporate Goverance
Volume Two
Corporate Governance and Financial Reporting
PART FIVE: CORPORATE GOVERNANCE AND FINANCIAL REPORTING
Corporate Governance Mosaic and Financial Reporting - Jeffrey Cohen, Ganesh Krishnamurthy and Arnold M Wright
Corporate Governance and Disclosure Quality - John J Forker
The Role of Accounting and Auditing in Corporate Governance and the Development of Financial Markets around the World - Jere R Francis, Inder K Khurana and Raynolde Pereira
What Determines Corporate Transparency - Robert M Bushman, Joseph D Piotroski and Abbie J Smith
Financial Accounting Information, Organizational Complexity and Corporate Governance Systems - Robert M Bushman et al
Do Better-Governed Australian Firms Make More Informative Disclosures? - Wendy Beekes and Philip Brown
Board Composition, Regulatory Regime and Voluntary Disclosure - Eugene C M Cheng and Stephen M Courtenay
Audit Committee Board of Director Characteristics and Earnings Management - April Klein
Earnings Management and Corporate Governance - Biao Xie, Wallace N Davidson and Peter J DaDalt
The Role of Board and Audit Committee
On the Association between Institutional Ownership and Aggressive Corporate Earnings Management in Australia - Ping-Sheng Hoh
Institutional Stock Ownership, Accrual Management and Information Environment - Santanu Mitra and William M Cready
An Empirical Analysis of the Relation between Board of Director Composition and Financial Statement Fraud - Mark S Beasley
Corporate Governance and Accounting Scandals - Anup Agrawal and Sahiba Chadha
Board Characteristics, Accounting Report Integrity and the Cost of Debt - Ronald C Anderson, Sattar A Mansi and David M Reeb
Volume Three
Mechanisms of Governance Relevant to Financial Reporting
PART SIX: CORPORATE GOVERNANCE AND AUDIT COMMITTEES
The Incentives for Voluntary Audit Committee Formation - Michael E Bradbury
The Use of Audit Committees for Monitoring - Krishnagopal Menon and Joanne Deahl Williams
Audit Committee Activity and Agency Costs - Paul Collier and Alan Gregory
Audit Committee Composition and Auditor Reporting - Joseph V Carcello and Terry L Neal
Effects of Corporate Governance Experience and Financial Reporting and Auditing Knowledge - F Todd DeZoort and Steven E Salterio
Association between Corporate Boards, Audit Committees and Management Earnings Forecasts - Ire