000			05746nam a2200625 i 4500
001			11235058
003			CaPaEBR
005			20241023114848.0
006			m eo d
007			cr cn |||m|||a
008			160716s2016 nyu foab 001 0 eng d
020			_a9781631575341 _qe-book
035			_a(BEP)4586442
035			_a(OCoLC)953642572
035			_a(CaBNVSL)swl00406730
040			_aCaBNVSL _beng _erda _cCaBNVSL _dCaBNVSL
050		4	_aHF5667.15
100	1		_aRezaee, Zabihollah, _d1953-, _eauthor.
245	1	0	_aAudit committee formation in the aftermath of 2007-2009 global financial crisis. _nVolume III, _pEmerging issues / _cZabihollah Rezaee.
250			_aFirst edition.
264		1	_aNew York, New York (222 East 46th Street, New York, NY 10017) : _bBusiness Expert Press, _c[(c)2016.]
300			_a1 online resource (xii, 98 pages)
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
347			_adata file _2rda
490	1		_aFinancial accounting and auditing collection, _x2151-2817
504			_a2
505	0		_a1. Audit committee education, evaluation, accountability, and reporting -- _t2. Global perspectives of audit committees -- _t3. Audit committees of private companies, not-for-profit organizations, and governmental entities -- _t4. Audit committees' interaction with corporate gatekeepers and those in charge of governance -- _t5. Contemporary issues of audit committees -- _tIndex.
506			_aAccess restricted to authorized users and institutions.
520	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.
530			_a2 _ub
530			_aAlso available in printing.
538			_aMode of access: World Wide Web.
538			_aSystem requirements: Adobe Acrobat reader.
588			_aTitle from PDF title page (viewed on July 16, 2016).
650		0	_aAudit committees.
650		0	_aGlobal Financial Crisis, 2008-2009 _xAuditing.
653			_aAudit Committee
653			_aCorporate Governance
653			_aOversight Effectiveness
653			_aFinancial Reports
653			_aAudit Functions
653			_aRisk Assessment
653			_aInternal Controls
653			_aBusiness Ethics
653			_aAudit Committee Structure
653			_aComposition
653			_aResponsibilities and Accountability
655		0	_a[genre]
776	0	8	_iPrint version: _z9781631575334
830		0	_aFinancial accounting and auditing collection. _x2151-2817
856	4	0	_uhttps://go.openathens.net/redirector/ciu.edu?url=https://portal.igpublish.com/iglibrary/search/BEPB0000537.html
942			_2lcc _bCIU _cOB _eBEP _QOL _zBEP11235058
999			_c72744 _d72744
902			_c1 _dCynthia Snell