Read The Audit Committee: Performing Corporate Governance

The Audit Committee: Performing Corporate Governance

Laura F. Spira

4.9/5 (15047 ratings)

Description:Why do we need to understand audit committees? The Cadbury Committee recommended that UK companies should adopt them in response to financial scandals that have stemmed from dubious financial reporting practices. In other countries, similar commissions have made similar recommendations and audit committees are now a common institution. However, many practitioners doubt whether an audit committee really does much to ensure the integrity of a firm's financial statements because, as outsiders, members don't know enough to dig deeply beneath the numbers.; The Audit Committee: Performing Corporate Governance argues that such criticism overlooks the ceremonial function of these committees. The audit committee is an arena where members can form and strengthen shifting and fragmentary networks with each other and with the external auditors. Within these networks, both consensus and independence are demonstrated, generating comfort, which legitimizes the company and maintains its access to external sources of capital. The audit committee is a key part of the corporate governance structure within an organization.; Many in the UK have been patched together to meet regulatory requirements and their operation is poorly understood because few people other than their members have access to their deliberations. In this account of the world of audit committees the practitioner should find the ethnographical perspectives on ceremonial performance, consensus, independence, and comfort both familiar and different.We have made it easy for you to find a PDF Ebooks without any digging. And by having access to our ebooks online or by storing it on your computer, you have convenient answers with The Audit Committee: Performing Corporate Governance. To get started finding The Audit Committee: Performing Corporate Governance, you are right to find our website which has a comprehensive collection of manuals listed.
Our library is the biggest of these that have literally hundreds of thousands of different products represented.

Pages: 198

Format: PDF, EPUB & Kindle Edition

Publisher: Plenum Publishing Corporation

Release: 2002

ISBN: 030647655X

Description: Why do we need to understand audit committees? The Cadbury Committee recommended that UK companies should adopt them in response to financial scandals that have stemmed from dubious financial reporting practices. In other countries, similar commissions have made similar recommendations and audit committees are now a common institution. However, many practitioners doubt whether an audit committee really does much to ensure the integrity of a firm's financial statements because, as outsiders, members don't know enough to dig deeply beneath the numbers.; The Audit Committee: Performing Corporate Governance argues that such criticism overlooks the ceremonial function of these committees. The audit committee is an arena where members can form and strengthen shifting and fragmentary networks with each other and with the external auditors. Within these networks, both consensus and independence are demonstrated, generating comfort, which legitimizes the company and maintains its access to external sources of capital. The audit committee is a key part of the corporate governance structure within an organization.; Many in the UK have been patched together to meet regulatory requirements and their operation is poorly understood because few people other than their members have access to their deliberations. In this account of the world of audit committees the practitioner should find the ethnographical perspectives on ceremonial performance, consensus, independence, and comfort both familiar and different.We have made it easy for you to find a PDF Ebooks without any digging. And by having access to our ebooks online or by storing it on your computer, you have convenient answers with The Audit Committee: Performing Corporate Governance. To get started finding The Audit Committee: Performing Corporate Governance, you are right to find our website which has a comprehensive collection of manuals listed.
Our library is the biggest of these that have literally hundreds of thousands of different products represented.

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The Audit Committee: Performing Corporate Governance

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