8 Ergebnisse.

The capital market scenario, both in India and abroad, has undergone a sea change in view of the globalization and liberalization policies undertaken by the Government in order to promote growth in different sectors of the economy. Under such situation, there has been a paradigm shift in the scope of financial services. Merchant bankers are regarded as service oriented entities specializing in investment and financial decision making, assistin...

Corporate accounting scams have become an issue of major significance in the public arena at national as well as international level since the shocking revelation of the financial difficulties of Enron and a succession of other companies such as WorldCom, Satyam and others. These corporate failures and accounting scandals have shaken the foundations of investors' confidence in the transparency, integrity and accountability of corporations and ...

Corporate failures and accounting scandals have shaken the foundations of investors' confidence in the transparency, integrity and accountability of corporations and financial markets. There have also been public disquiet about the role of professional auditors and audit firms, who had been associated with these corporate scandals. Written from a global perspective, the book assists in understanding the gravity of independent attitude of statu...

Corporate failures and accounting scandals have shaken the foundations of investors’ confidence in the transparency, integrity and accountability of corporations and financial markets. There have also been public disquiet about the role of professional auditors and audit firms, who had been associated with these corporate scandals. Written from a global perspective, the book assists in understanding the gravity of independent attitude of statu...

Statutory auditors' Objectivity in an audit engagement is a matter of significance while ensuring reliability and authenticity of financial statements. However, in recent cases of corporate failures, ensuing investigations showed that statutory auditors in those companies compromised their professional judgments because of their biased attitude towards the management which impaired their independence. In this backdrop, in order to make an empi...

Quality Control Procedure for Statutory Financial Audit: An Empirical Study takes a comprehensive look at the quality control framework for statutory financial audit. The authors, Saha and Roy, begin with a conceptual discussion on the quality of statutory audit of financial statements, focusing on identifying the different factors governing quality of audit, and establishing a comprehensive framework for quality control. They delve into the q...

Corporate enterprises desiring to demonstrate exaggerated accounting profits and a strong balance sheet using complex accounting methods often find themselves in serious trouble when Government Oversight Agencies launch enquiry into their financial books.In most of the cases, a massive accounting fraud perpetrated using planned accounting unscrupulous technique for quite a long period of time has been unearthed.Financial frauds have grown to b...

In the present day economic environment, greed and tremendous urge to survive in the cut throat competitions, perhaps induces some corporate enterprises to breach accounting laws and manipulate financial statements using some fraudulent techniques in the form of corporate accounting scandals. Since 1990, our globe has been witnessing such corporate accounting scandals times without number in different countries where stakeholders were betrayed...