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000942137 020__ $$z9781631571541$$qpaperback
000942137 020__ $$a9781631571558$$q(electronic bk.)
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000942137 035__ $$a(OCoLC)956315857
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000942137 050_4 $$aHF5667.15$$b.R4922 2016
000942137 0820_ $$a657.458$$223
000942137 1001_ $$aRezaee, Zabihollah,$$d1953-,$$eauthor.
000942137 24510 $$aAudit committee formation in the aftermath of 2007-2009 global financial crisis.$$nVolume II,$$pResponsibilities and sustainability /$$cZabihollah Rezaee.
000942137 250__ $$aFirst edition.
000942137 264_1 $$aNew York, New York (222 East 46th Street, New York, NY 10017) :$$bBusiness Expert Press,$$c2016.
000942137 300__ $$a1 online resource (xiii, 178 pages)
000942137 336__ $$atext$$2rdacontent
000942137 337__ $$acomputer$$2rdamedia
000942137 338__ $$aonline resource$$2rdacarrier
000942137 4901_ $$aFinancial accounting and auditing collection,$$x2151-2817
000942137 504__ $$aIncludes bibliographical references and index.
000942137 5050_ $$a1. Corporate governance oversight function of the audit committee -- 2. Financial reporting oversight function of the audit committee -- 3. External auditor oversight function of the audit committee -- 4. Internal audit oversight function of the audit committee -- 5. Risk management oversight function of the audit committee -- 6. Antifraud oversight function of the audit -- 7. Ethics and compliance oversight function of the audit committee -- 8. Tax oversight function of the audit committee -- Index.
000942137 506__ $$aAccess limited to authorized users.
000942137 5203_ $$aThe audit committee, as an integral component of corporate governance, has gained considerable attention in the aftermath of 2007-2009 global financial crisis. The audit committee's role has evolved from a voluntary liaison between management and external auditors to the standing committee of the board of directors in overseeing all aspects of corporate governance, financial reporting, internal controls, risk assessment, and audit activities. This book addresses the determinants of audit committee oversight effectiveness, including their composition, independence, authority, resources, diligence, and activities. Today, audit committees operate in an environment of ever-increasing corporate governance reforms established to protect investors and the public from receiving misleading financial statements and related audit reports. Audit committees, in complying with emerging corporate governance reforms, are striving to improve their oversight effectiveness to discharge their oversight responsibilities. This book is organized into three separate volumes, and each volume can be utilized separately or in an integrated form. The first volume addresses the formation of the audit committee, its relevance, sources, structure and roles; the second volume focuses on the oversight functions of the audit committee; and the third volume presents the emerging issues of audit committees. The first volume consists of five chapters that examine the relevance and fundamentals of the audit committees as well as the determinants of audit committee effectiveness. The second volume consists of nine chapters on financial, auditing, internal control, risk management, ethics and compliance, antifraud, and other oversight functions of the audit committee. The third volume consists of several chapters on the emerging issues of audit committees pertaining to evaluation, education, reporting, and accountability as well as audit committees of private companies, governmental entities, and not-for-profit organizations. The three volumes of this book present the essential and fundamental aspects and functions of audit committees, with a keen focus on their working relationship with other corporate governance participants including the board of directors, executives, internal auditors, external auditors, legal counsel, financial analysts, investment bankers, governing bodies, standard setters, and other stakeholders. Anyone who is involved with corporate governance, the financial reporting process, and audit functions should be interested in this book. Specifically, corporations and their executives, the boards of directors and audit committees, internal and external auditors, accountants, governing bodies, users of financial statements (investors, creditors, pensioners), business schools, and other professionals (attorneys, financial analysts, bankers) will benefit from this book. The three volumes of the book focus on up-to-date corporate governance measures and best practices in the aftermath of the global financial crisis and their impacts on audit committee effectiveness.
000942137 588__ $$aTitle from PDF title page (viewed on July 16, 2016).
000942137 650_0 $$aAudit committees.
000942137 650_0 $$aGlobal Financial Crisis, 2008-2009$$xAuditing.
000942137 653__ $$aAudit Committee
000942137 653__ $$aCorporate Governance
000942137 653__ $$aOversight Effectiveness
000942137 653__ $$aFinancial Reports
000942137 653__ $$aAudit Functions
000942137 653__ $$aRisk Assessment
000942137 653__ $$aInternal Controls
000942137 653__ $$aBusiness Ethics
000942137 653__ $$aAudit Committee Structure
000942137 653__ $$aComposition
000942137 653__ $$aResponsibilities and Accountability
000942137 655_0 $$aElectronic books
000942137 77608 $$iPrint version:$$z9781631571541
000942137 830_0 $$aFinancial accounting and auditing collection.$$x2151-2817
000942137 852__ $$bebk
000942137 85640 $$3ProQuest Ebook Central Academic Complete $$uhttps://univsouthin.idm.oclc.org/login?url=https://ebookcentral.proquest.com/lib/usiricelib-ebooks/detail.action?docID=4586437$$zOnline Access
000942137 909CO $$ooai:library.usi.edu:942137$$pGLOBAL_SET
000942137 980__ $$aBIB
000942137 980__ $$aEBOOK
000942137 982__ $$aEbook
000942137 983__ $$aOnline