MARC details
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05904nam a2200625 i 4500 |
| 001 - CONTROL NUMBER |
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| control field |
11235053 |
| 003 - CONTROL NUMBER IDENTIFIER |
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CaPaEBR |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20241023114848.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS |
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m eo d |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
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cr cn |||m|||a |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
160716s2016 nyu foab 001 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9781631571558 |
| Qualifying information |
|
| 035 ## - SYSTEM CONTROL NUMBER |
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| System control number |
(BEP)4586437 |
| 035 ## - SYSTEM CONTROL NUMBER |
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| System control number |
(OCoLC)953642651 |
| 035 ## - SYSTEM CONTROL NUMBER |
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| System control number |
(CaBNVSL)swl00406729 |
| 040 ## - CATALOGING SOURCE |
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| Original cataloging agency |
CaBNVSL |
| Language of cataloging |
eng |
| Description conventions |
rda |
| Transcribing agency |
CaBNVSL |
| Modifying agency |
CaBNVSL |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
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| Classification number |
HF5667.15 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Rezaee, Zabihollah, |
| Dates associated with a name |
1953-, |
| Relator term |
|
| 245 10 - TITLE STATEMENT |
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| Title |
Audit committee formation in the aftermath of 2007-2009 global financial crisis. |
| Number of part/section of a work |
Volume II, |
| Name of part/section of a work |
Responsibilities and sustainability / |
| Statement of responsibility, etc. |
Zabihollah Rezaee. |
| 250 ## - EDITION STATEMENT |
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| Edition statement |
First edition. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
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| Place of production, publication, distribution, manufacture |
New York, New York (222 East 46th Street, New York, NY 10017) : |
| Name of producer, publisher, distributor, manufacturer |
Business Expert Press, |
| Date of production, publication, distribution, manufacture, or copyright notice |
[(c)2016.] |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
1 online resource (xiii, 178 pages) |
| 336 ## - CONTENT TYPE |
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| Content type term |
text |
| Content type code |
txt |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
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| Media type term |
computer |
| Media type code |
c |
| Source |
rdamedia |
| 338 ## - CARRIER TYPE |
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| Carrier type term |
online resource |
| Carrier type code |
cr |
| Source |
rdacarrier |
| 347 ## - DIGITAL FILE CHARACTERISTICS |
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| File type |
data file |
| Source |
rda |
| 490 1# - SERIES STATEMENT |
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| Series statement |
Financial accounting and auditing collection, |
| ISBN |
2151-2817 |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
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| Bibliography, etc. note |
Includes bibliographies and index. |
| 505 0# - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
1. Corporate governance oversight function of the audit committee -- |
| Title |
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. |
| 506 ## - RESTRICTIONS ON ACCESS NOTE |
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| Terms governing access |
Access restricted to authorized users and institutions. |
| 520 3# - SUMMARY, ETC. |
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| Summary, etc. |
The 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. |
| 530 ## - COPYRIGHT INFORMATION: |
|---|
| COPYRIGHT INFORMATION |
COPYRIGHT NOT covered - Click this link to request copyright permission: |
| Uniform Resource Identifier |
<a href="b">b</a> |
| 530 ## - COPYRIGHT INFORMATION: |
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| COPYRIGHT INFORMATION |
|
| 538 ## - SYSTEM DETAILS NOTE |
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| System details note |
Mode of access: World Wide Web. |
| 538 ## - SYSTEM DETAILS NOTE |
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| System details note |
System requirements: Adobe Acrobat reader. |
| 588 ## - SOURCE OF DESCRIPTION NOTE |
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| Source of description note |
Title from PDF title page (viewed on July 16, 2016). |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
Audit committees. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
Global Financial Crisis, 2008-2009 |
| General subdivision |
Auditing. |
| 653 ## - INDEX TERM--UNCONTROLLED |
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| Uncontrolled term |
Audit Committee |
| 653 ## - INDEX TERM--UNCONTROLLED |
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| Uncontrolled term |
Corporate Governance |
| 653 ## - INDEX TERM--UNCONTROLLED |
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| Uncontrolled term |
Oversight Effectiveness |
| 653 ## - INDEX TERM--UNCONTROLLED |
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| Uncontrolled term |
Financial Reports |
| 653 ## - INDEX TERM--UNCONTROLLED |
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| Uncontrolled term |
Audit Functions |
| 653 ## - INDEX TERM--UNCONTROLLED |
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| Uncontrolled term |
Risk Assessment |
| 653 ## - INDEX TERM--UNCONTROLLED |
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| Uncontrolled term |
Internal Controls |
| 653 ## - INDEX TERM--UNCONTROLLED |
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| Uncontrolled term |
Business Ethics |
| 653 ## - INDEX TERM--UNCONTROLLED |
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| Uncontrolled term |
Audit Committee Structure |
| 653 ## - INDEX TERM--UNCONTROLLED |
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| Uncontrolled term |
Composition |
| 653 ## - INDEX TERM--UNCONTROLLED |
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| Uncontrolled term |
Responsibilities and Accountability |
| 655 #0 - INDEX TERM--GENRE/FORM |
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| Genre/form data or focus term |
[genre] |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY |
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| Relationship information |
Print version: |
| International Standard Book Number |
9781631571541 |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE |
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| Uniform title |
Financial accounting and auditing collection. |
| International Standard Serial Number |
2151-2817 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
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| Uniform Resource Identifier |
<a href="https://go.openathens.net/redirector/ciu.edu?url=https://portal.igpublish.com/iglibrary/search/BEPB0000530.html">https://go.openathens.net/redirector/ciu.edu?url=https://portal.igpublish.com/iglibrary/search/BEPB0000530.html</a> |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
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| Source of classification or shelving scheme |
Library of Congress Classification |
| Usage before 2021-2022 |
CIU |
| Koha item type |
Online Book (LOGIN USING YOUR MY CIU LOGIN AND PASSWORD) |
| VENDOR |
Business Expert Press |
| LOCATION |
ONLINE |
| Barecode |
BEP11235053 |
| 902 ## - LOCAL DATA ELEMENT B, LDB (RLIN) |
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| c |
1 |
| d |
Cynthia Snell |