external auditorsownership structuresminoritycontrolling ownersbondingICTsAsian Corporate GovernanceIn emerging markets, the agency conflicts between controlling owners and the minority shareholders are difficult to mitigate through conventional corporate control mechanisms such as boards of directors and takeovers. ...
第11卷第3期(总第81期)fJ11No.3GeneralNo.81新疆石油教育学院学报JOURNALOFPETROLEUMEDUCATIONALINSTITUTEOFXINJIANG2010年第3期Ⅳ0.32O10在新兴市场上外部审计师对公司治理的影响——对《DoExternalAuditorsPerformaCorporateGovernanceRoleinEmergingMarkets7.EvidencefromEastAsia》一文的理解与思考⋯中图分类号:17830.91文献...
外部审计对公司治理的影响(Do External Auditors Perform a Corporate Governance Role in Emerging M)一、文章的主要内容 股权高度集中是新兴市场中上市公司的一个特征。在一个缺乏产权保护的环境下，股权集中被看作是方便交易的惯用的安排。通过集中的股权，控股股东获得了于不同股东进行公司合同谈判和执行的权利和激励...
("the Act" or "SOX") was enacted into law by the United StatesCongress because of a number of corporate failures which questioned the value of the financial statement audit. SOX apply to all Securities and Exchange registrants (i.e., public companies) and their external auditors. The key ...
How to identify any areas of concern prior to an external audit or an audit by another group within your company Where to go to for assistance so you are not re-creating the wheel How to devise a game plan for what you want to review, and how to divide and conquer ...
Every organization that does business has a number of internal auditors. These are the people who can see what the accounting systems are doing when something goes wrong. The CICA is for internal auditors only, not for external auditors who look at financial matters outside of the company. ...
In the GitHub scenario, the session cookie would be allowed when following a regular link from an external website and be blocked in CSRF-prone request methods (e.g. POST). 'None' (string): the session cookie will be sent with all same-site and cross-site requests. False: disables the...
Right now there is a perception that Gutenberg is quite inaccessible, both in general and compared to the Classic Editor. Below is more/less a copy+pasted comment I made in a recent Make Post about 5.0: It should be pointed out that the ...
aLead yearly inventory physical count (RM, WIP, FG, consignment goods) and coordinate with external auditors. Analyze and report the variance for FM review with appropriate explanation as well as constructive proposal to related department for improvement. 正在翻译,请等待... ...
Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia. J. Account. Res. 2005, 43, 35–72. [Google Scholar] [CrossRef] Chen, H.; Chen, J.Z.; Lobo, G.J.; Wang, Y. Effects of Audit Quality on Earnings Management and Cost of Equity ...