The international corporate governance system : audit roles and board oversight

• 作者： Lessambo, Felix I., author.
• 其他作者：
  • Palgrave Connect (Online service)
• 其他題名：
  • Global financial markets
• 出版： Basingstoke, Hampshire : Palgrave Macmillan
• 叢書名： Global financial markets
• 主題： Boards of directors , Corporate governance--Law and legislation. , Corporations--Auditing--Law and legislation. , Boards of directors , Corporate governance--Law and legislation. , Corporations--Auditing--Law and legislation. , Electronic books.
• ISBN： 1137360011 (electronic bk.) 、 9781137360014 (electronic bk.)
• FIND@SFXID: CGU
• 資料類型: 電子書
• 內容註: Includes bibliographical references and index. 1. Corporate Governance Framework -- 2. The OECD Corporate Governance Principles -- 3. Corporate Governance and the International Monetary Fund -- 4. Corporate Governance and the World Bank -- 5. Corporate Governance in the United States -- 6. Corporate Governance in the United Kingdom -- 7. Corporate Governance in Canada -- 8. Corporate Governance in Australasia -- 9. Corporate Governance in Japan -- 10. Corporate Governance in Continental Europe -- 11. Corporate Governance in the Developing Countries (BRICS) -- 12. Corporate Governance in Saudi Arabia -- 13. Internal Audit Process -- 14. The US Sarbanes-Oxley Act and the Audit Profession -- 15. The Integrated Audit Process -- 16. Audit of Group Financial Statements -- 17. The European Union Statutory Audit Directive -- 18. The Accounting & Auditing ROSC -- 19. Corporate Governance Scandals -- 20. Auditor Legal Liability -- 21. The Future of the Auditing -- 22. Risk Management -- 23. Management Fraud -- 24. The Audit Committee and Management Fraud.
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• 摘要註: The recent global economic crisis has highlighted the importance of strong corporate governance systems. The failure of many of the 'gatekeepers' (i.e. auditors) to protect the efficiency of the financial markets has left many wondering whether there exists a sound model of corporate governance and if so, what the features of such a model are. The International Corporate Governance System: Audit Roles and Board Oversight provides a comprehensive legal, economic and financial approach to corporate governance. It addresses the practical aspects of corporate governance, auditing and risk management whether within principles-based regulatory approach or the rules-based approach. Starting with the OECD principles, their application by both the IMF and the World Bank, the book analyzes and compares corporate governance systems in the US, the UK, Canada, Australasia, Japan, Continental Europe, the BRICS, Saudi Arabia. The book moves on to analyze the audit roles and legislations in the US (SOX Act), the EU Statutory Audit Directive, the ROSC, the Audit Scandals, the auditors' liabilities, and the future of auditing. Finally, the author provides comprehensive coverage of the board oversight function, the management fraud types and the role of the audit committee. The International Corporate Governance System is geared to a large public of lawyers, economists, financiers, and accountants who want to enhance their knowledge and skills in this interdisciplinary field. Business school students, law graduates, economics graduates will learn how law and regulation affect management practices, strategies and aims. Likewise, government officials, risk managers, chief financial officers, chief operating officers in charge of supervision and enforcement of laws and regulations will find a guide in their difficult environment.
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