1.

Record Nr.

UNINA9910825287203321

Titolo

Financial regulation / / guest editor: Gerald Vinten

Pubbl/distr/stampa

Bradford, England, : Emerald Group Publishing, c2005

ISBN

1-280-50854-X

9786610508549

1-84544-267-9

Edizione

[1st ed.]

Descrizione fisica

1 online resource (119 p.)

Collana

Managerial auditing journal ; ; v. 20, no. 3

Altri autori (Persone)

VintenGerald

Disciplina

657.45

657.45806073

Soggetti

Auditing, Internal

Management audit

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Description based upon print version of record.

Nota di contenuto

CONTENTS; EDITORIAL ADVISORY BOARD; The development of accounting regulation in the GCC; An analysis of recent accounting and auditing failures in the United States on US accounting and auditing in China; Mandatory auditor rotation and retention: impact on market share; The changing role of the auditors; A tale of corporate governance: lessons why firms fail; An exploratory study of auditors' responsibility for fraud detection in Barbados; Corporate turnaround and financial distress; Fraud risk assessments and auditors' professional skepticism

Sommario/riassunto

Except for the Kingdom of Saudi Arabia (KSA), all Gulf Cooperation Council (GCC)countries[1] still regulate the accounting and auditing profession through the codes ofcommercial law. As we shall see later, the setting of accounting and auditingregulations in KSA (i.