LEADER 05837nam 2200673 450 001 9910815686903321 005 20230125185223.0 010 $a1-63157-155-9 035 $a(CKB)3710000000746107 035 $a(BEP)4586437 035 $a(OCoLC)953642651 035 $a(CaBNVSL)swl00406729 035 $a(Au-PeEL)EBL4586437 035 $a(CaPaEBR)ebr11235053 035 $a(CaONFJC)MIL938171 035 $a(OCoLC)956315857 035 $a(CaSebORM)9781631571558 035 $a(MiAaPQ)EBC4586437 035 $a(EXLCZ)993710000000746107 100 $a20160716d2016 fy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $2rdacontent 182 $2rdamedia 183 $2rdacarrier 200 10$aAudit committee formation in the aftermath of 2007-2009 global financial crisis$hVolume II$iResponsibilities and sustainability /$fZabihollah Rezaee 205 $aFirst edition. 210 1$aNew York, New York (222 East 46th Street, New York, NY 10017) :$cBusiness Expert Press,$d2016. 215 $a1 online resource (xiii, 178 pages) 225 1 $aFinancial accounting and auditing collection,$x2151-2817 311 $a1-63157-154-0 320 $aIncludes bibliographical references and index. 327 $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. 330 3 $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. 410 0$aFinancial accounting and auditing collection.$x2151-2817 606 $aAudit committees 606 $aGlobal Financial Crisis, 2008-2009$xAuditing 610 $aAudit Committee 610 $aCorporate Governance 610 $aOversight Effectiveness 610 $aFinancial Reports 610 $aAudit Functions 610 $aRisk Assessment 610 $aInternal Controls 610 $aBusiness Ethics 610 $aAudit Committee Structure 610 $aComposition 610 $aResponsibilities and Accountability 615 0$aAudit committees. 615 0$aGlobal Financial Crisis, 2008-2009$xAuditing. 676 $a657.458 700 $aRezaee$b Zabihollah$f1953-,$0857053 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910815686903321 996 $aAudit committee formation in the aftermath of 2007-2009 global financial crisis$94035954 997 $aUNINA