LEADER 02559nam 2200517 450 001 9910466770803321 005 20200520144314.0 010 $a979-1-03-650186-9 010 $a2-7606-3737-9 024 7 $a10.4000/books.pum.11920 035 $a(CKB)3710000001392803 035 $a(Au-PeEL)EBL4891436 035 $a(CaPaEBR)ebr11405074 035 $a(OCoLC)993050293 035 $z(PPN)233382453 035 $a(FrMaCLE)OB-pum-11920 035 $a(PPN)267964544 035 $a(VaAlCD)20.500.12592/h4shz2 035 $a(MiAaPQ)EBC4891436 035 $a(EXLCZ)993710000001392803 100 $a20170727h20172017 uy 0 101 0 $afre 135 $aurcnu|||||||| 181 $2rdacontent 182 $2rdamedia 183 $2rdacarrier 200 13$aLe 1% le plus riche $eL'exception quebecoise /$fNicolas Zorn ; preface de Pierre Fortin 210 1$aMontreal, Quebec :$cLes Presses de l'Universite de Montreal,$d2017. 215 $a1 online resource (202 pages) $cillustrations 311 $a2-7606-3736-0 320 $aIncludes bibliographical references. 330 $aUn bilan rigoureux et incontournable de la croissance des inégalités et un avertissement salutaire quant à la pertinence et aux limites du modèle québécois. Alain Noël, professeur de science politique, Université de Montréal En analysant l?évolution du 1% le plus riche au Québec, Nicolas Zorn montre bien comment les institutions jouent un rôle crucial dans la modération ou l?élargissement des inégalités, bien davantage que l?innovation technologique ou la mondialisation. Ce livre est important pour ceux qui se préoccupent de l?accroissement des écarts de revenus et il explique ce que nos sociétés peuvent accomplir pour s?en prémunir. Emmanuel Saez, professeur d?économie, UC Berkeley Ce livre fournit la description la plus complète et la plus claire sur le 1% québécois, et est porteur d?une leçon essentielle : l?augmentation des inégalités n?est pas inéluctable, c?est avant tout un choix politique. Gabriel Zucman, professeur adjoint d?économie, UC Berkeley 606 $aIncome distribution$zQue?bec (Province) 606 $aWealth$zQue?bec (Province) 615 0$aIncome distribution 615 0$aWealth 676 $a330.971404 700 $aZorn$b Nicolas$0863589 702 $aFortin$b Pierre 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910466770803321 996 $aLe 1% le plus riche$91927520 997 $aUNINA LEADER 03687nam 22006135 450 001 9910298531403321 005 20200919143629.0 010 $a3-658-04174-9 024 7 $a10.1007/978-3-658-04174-8 035 $a(CKB)3710000000057969 035 $a(EBL)1592075 035 $a(OCoLC)896367725 035 $a(SSID)ssj0001049066 035 $a(PQKBManifestationID)11587204 035 $a(PQKBTitleCode)TC0001049066 035 $a(PQKBWorkID)11016623 035 $a(PQKB)11712469 035 $a(MiAaPQ)EBC1592075 035 $a(DE-He213)978-3-658-04174-8 035 $a(PPN)176122443 035 $a(EXLCZ)993710000000057969 100 $a20131031d2014 u| 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aAudit Quality $eAssociation between published reporting errors and audit firm characteristics /$fby Jonas Tritschler 205 $a1st ed. 2014. 210 1$aWiesbaden :$cSpringer Fachmedien Wiesbaden :$cImprint: Springer Gabler,$d2014. 215 $a1 online resource (251 p.) 300 $aDescription based upon print version of record. 311 $a3-658-04173-0 320 $aIncludes bibliographical references. 327 $aLiterature Review and Current Issues -- Audit Quality Measure Based on Reporting Errors -- Reporting Errors and Audit Firm Characteristics. 330 $aArising from the author?s experience as a practicing CPA, this book is quite different from other research in this field, as it confronts the subject of audit quality from a pragmatic perspective. The first goal of Jonas Tritschler is to develop an audit quality metric on national audit firm level. Financial reporting errors, as detected by the German enforcement institutions during examinations, which subsequently are published in the German Federal Gazette by the involved companies, are the data basis for this measurement. Using the developed audit quality metric, the second goal of this study is to analyze audit quality differences of selected audit firms by comparing their deployed audit input factors such as employee?s competence (ratio of certified professionals to total audit staff), experience of employees (average tenure of employees in years), and client-specific experience (client fluctuation rate). Results indicate a correlation between audit quality according to the developed metric and the operationalized audit input factors mentioned above. Content Literature Review and Current Issues Audit Quality Measure Based on Reporting Errors Reporting Errors and Audit Firm Characteristics  Target Groups Researchers and students of business sciences especially in the field of auditing Members of auditing firms or institutions like APAK, IDW, FRP, BaFin The Author Jonas Tritschler, a German CPA, CMA, and CISA, obtained a doctorate degree at the School of Management, University of Innsbruck. 606 $aBusiness 606 $aManagement science 606 $aAccounting 606 $aBookkeeping 606 $aBusiness and Management, general$3https://scigraph.springernature.com/ontologies/product-market-codes/500000 606 $aAccounting/Auditing$3https://scigraph.springernature.com/ontologies/product-market-codes/511000 615 0$aBusiness. 615 0$aManagement science. 615 0$aAccounting. 615 0$aBookkeeping. 615 14$aBusiness and Management, general. 615 24$aAccounting/Auditing. 676 $a650 700 $aTritschler$b Jonas$4aut$4http://id.loc.gov/vocabulary/relators/aut$01063117 906 $aBOOK 912 $a9910298531403321 996 $aAudit Quality$92530656 997 $aUNINA