The Audit Committee: Performing Corporate Governance

preview-18
  • The Audit Committee: Performing Corporate Governance Book Detail

  • Author : Laura F. Spira
  • Release Date : 2007-05-08
  • Publisher : Springer Science & Business Media
  • Genre : Business & Economics
  • Pages : 191
  • ISBN 13 : 030647655X
  • File Size : 15,15 MB

The Audit Committee: Performing Corporate Governance by Laura F. Spira PDF Summary

Book Description: Why do we need to understand audit committees? The Cadbury Committee recommended that UK companies should adopt them in response to financial scandals that have stemmed from dubious financial reporting practices. In other countries, similar commissions have made similar recommendations and audit committees are now a common institution. However, many practitioners doubt whether an audit committee really does much to ensure the integrity of a firm's financial statements because, as outsiders, members don't know enough to dig deeply beneath the numbers. The Audit Committee: Performing Corporate Governance argues that such criticism overlooks the ceremonial function of these committees. The audit committee is an arena where members can form and strengthen shifting and fragmentary networks with each other and with the external auditors. Within these networks, both consensus and independence are demonstrated, generating comfort, which legitimises the company and maintains its access to external sources of capital. The audit committee is a key part of the corporate governance structure within an organisation. Many in the UK have been patched together to meet regulatory requirements and their operation is poorly understood because few people other than their members have access to their deliberations. In this account of the world of audit committees the practitioner will find the ethnographical perspectives on ceremonial performance, consensus, independence, and comfort both familiar and different. It's like looking at a photograph of something commonplace from an unusual angle or through a strange-shaped lens.

Disclaimer: www.yourbookbest.com does not own The Audit Committee: Performing Corporate Governance books pdf, neither created or scanned. We just provide the link that is already available on the internet, public domain and in Google Drive. If any way it violates the law or has any issues, then kindly mail us via contact us page to request the removal of the link.

Audit Committee Essentials

Audit Committee Essentials

File Size : 61,61 MB
Total View : 1433 Views
DOWNLOAD

Praise for Audit Committee Essentials "Audit Committee Essentials is an excellent and comprehensive resource, documented with key references and illustrated wit

Audit Committees

Audit Committees

File Size : 22,22 MB
Total View : 6943 Views
DOWNLOAD

"Role and responsibilities of Audit Subcommittees of Boards. Provides a practical introduction to the role of and responsibilities of the audit committee. Expla

Audit Committees

Audit Committees

File Size : 52,52 MB
Total View : 4400 Views
DOWNLOAD

Audit Committees: A Guide for Directors, Management, and Consultants is presented in a non-technical, easy-to-read format, especially for: directors serving on

The Audit Committee Handbook

The Audit Committee Handbook

File Size : 87,87 MB
Total View : 2186 Views
DOWNLOAD

The Audit Committee Handbook, Fifth Edition The Audit Committee Handbook, Fifth Edition guides you to: Understand the role and responsibilities of the audit com