Materiality, Rules and Regulation

Materiality, Rules and Regulation

Author: Giovan Francesco Lanzara

Publisher: Springer

Published: 2016-02-20

Total Pages: 334

ISBN-13: 1137552646

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Materiality, Rules and Regulation: New Trend in Management and Organization Studies concentrates on the relationship of rules and regulation to the materiality of artefacts, practices, and organizations. It combines the recent scholarly interest on sociomateriality with a focus on regulation and rules.


Book Synopsis Materiality, Rules and Regulation by : Giovan Francesco Lanzara

Download or read book Materiality, Rules and Regulation written by Giovan Francesco Lanzara and published by Springer. This book was released on 2016-02-20 with total page 334 pages. Available in PDF, EPUB and Kindle. Book excerpt: Materiality, Rules and Regulation: New Trend in Management and Organization Studies concentrates on the relationship of rules and regulation to the materiality of artefacts, practices, and organizations. It combines the recent scholarly interest on sociomateriality with a focus on regulation and rules.


Government Auditing Standards - 2018 Revision

Government Auditing Standards - 2018 Revision

Author: United States Government Accountability Office

Publisher: Lulu.com

Published: 2019-03-24

Total Pages: 234

ISBN-13: 0359536395

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Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.


Book Synopsis Government Auditing Standards - 2018 Revision by : United States Government Accountability Office

Download or read book Government Auditing Standards - 2018 Revision written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.


Accounting for Inventory and Related Property

Accounting for Inventory and Related Property

Author: United States. Federal Accounting Standards Advisory Board

Publisher:

Published: 1993

Total Pages: 56

ISBN-13:

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Book Synopsis Accounting for Inventory and Related Property by : United States. Federal Accounting Standards Advisory Board

Download or read book Accounting for Inventory and Related Property written by United States. Federal Accounting Standards Advisory Board and published by . This book was released on 1993 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:


Materiality

Materiality

Author: Douglas R. Carmichael

Publisher:

Published: 1975

Total Pages: 192

ISBN-13:

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Book Synopsis Materiality by : Douglas R. Carmichael

Download or read book Materiality written by Douglas R. Carmichael and published by . This book was released on 1975 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt:


AICPA Technical Practice Aids

AICPA Technical Practice Aids

Author: Michael Miceli

Publisher:

Published: 1987

Total Pages:

ISBN-13:

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Book Synopsis AICPA Technical Practice Aids by : Michael Miceli

Download or read book AICPA Technical Practice Aids written by Michael Miceli and published by . This book was released on 1987 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:


Materiality in Accounting

Materiality in Accounting

Author: Auke de Bos

Publisher:

Published: 1995

Total Pages: 17

ISBN-13: 9789050861939

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Book Synopsis Materiality in Accounting by : Auke de Bos

Download or read book Materiality in Accounting written by Auke de Bos and published by . This book was released on 1995 with total page 17 pages. Available in PDF, EPUB and Kindle. Book excerpt:


The Code of Federal Regulations of the United States of America

The Code of Federal Regulations of the United States of America

Author:

Publisher:

Published: 1979

Total Pages: 650

ISBN-13:

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The Code of Federal Regulations is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government.


Book Synopsis The Code of Federal Regulations of the United States of America by :

Download or read book The Code of Federal Regulations of the United States of America written by and published by . This book was released on 1979 with total page 650 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Code of Federal Regulations is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government.


Standards for Internal Control in the Federal Government

Standards for Internal Control in the Federal Government

Author: United States Government Accountability Office

Publisher: Lulu.com

Published: 2019-03-24

Total Pages: 88

ISBN-13: 0359541828

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Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers? Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.


Book Synopsis Standards for Internal Control in the Federal Government by : United States Government Accountability Office

Download or read book Standards for Internal Control in the Federal Government written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt: Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers? Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.


Code of Federal Regulations

Code of Federal Regulations

Author:

Publisher:

Published: 1989

Total Pages: 686

ISBN-13:

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Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries.


Book Synopsis Code of Federal Regulations by :

Download or read book Code of Federal Regulations written by and published by . This book was released on 1989 with total page 686 pages. Available in PDF, EPUB and Kindle. Book excerpt: Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries.


Toward a Unified Theory of Materiality in Securities Law

Toward a Unified Theory of Materiality in Securities Law

Author: Kurt S. Schulzke

Publisher:

Published: 2018

Total Pages: 65

ISBN-13:

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Regulatory efforts in the United States and European Union have recently refocused on materiality, an essential but elusive securities law concept. The renewed focus is due in part to increasing globalization of capital markets, data, and information channels that has highlighted inconsistencies in theory and application. In the United States, the Supreme Court has loosely defined materiality through a line of cases beginning with TSC Industries v. Northway and Basic, Inc. v. Levinson, whose reasonable investor rubric is frequently disregarded by lower courts, prosecutors, and the Securities and Exchange Commission. Meanwhile, in the E.U., courts have only lightly addressed materiality. Scholars in law and behavioral economics have criticized the TSC-Basic rubric for its ambiguity, unpredictability, and disconnection from market psychology. Recognizing these criticisms, this Article conducts an international comparative investigation of materiality in the legislation, regulation, and case law of the United States and European Union, revealing a shared, probabilistic Bayesian infrastructure. The Article then proposes a flexible Bayesian frame-work that harmonizes the substantive evaluation of materiality under existing U.S. and E.U. law. Finally, it models application of the framework using Bayesian network analysis in the context of a hypothetical stock transaction.


Book Synopsis Toward a Unified Theory of Materiality in Securities Law by : Kurt S. Schulzke

Download or read book Toward a Unified Theory of Materiality in Securities Law written by Kurt S. Schulzke and published by . This book was released on 2018 with total page 65 pages. Available in PDF, EPUB and Kindle. Book excerpt: Regulatory efforts in the United States and European Union have recently refocused on materiality, an essential but elusive securities law concept. The renewed focus is due in part to increasing globalization of capital markets, data, and information channels that has highlighted inconsistencies in theory and application. In the United States, the Supreme Court has loosely defined materiality through a line of cases beginning with TSC Industries v. Northway and Basic, Inc. v. Levinson, whose reasonable investor rubric is frequently disregarded by lower courts, prosecutors, and the Securities and Exchange Commission. Meanwhile, in the E.U., courts have only lightly addressed materiality. Scholars in law and behavioral economics have criticized the TSC-Basic rubric for its ambiguity, unpredictability, and disconnection from market psychology. Recognizing these criticisms, this Article conducts an international comparative investigation of materiality in the legislation, regulation, and case law of the United States and European Union, revealing a shared, probabilistic Bayesian infrastructure. The Article then proposes a flexible Bayesian frame-work that harmonizes the substantive evaluation of materiality under existing U.S. and E.U. law. Finally, it models application of the framework using Bayesian network analysis in the context of a hypothetical stock transaction.