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This ProQuest database contains highly-ranked global and scholarly journals, current news and trade journals on topics in accounting, banking and taxation. It's useful for articles on the trends and history influencing important accounting and tax issues of the day.
This book covers every aspect of forensic accounting, anti-fraud control systems, and fraud investigations. The author uses his own case experience to guide the reader through each phase of a forensic accounting assignment and fraud investigation. The book opens with an explanation of what happened to a company that was ensnared in a huge commodity purchasing scheme. Using his knowledge and experience gained over 40 years, the author illustrates that unexpected fraud occurrences can happen to any company, in any industry.
Straightforward, practical guidance for working fraud examiners and forensic accountants. The author, acertified fraud examiner, former FBI support employee, private investigator, and certified public accountant, delivers a step-by-step guide to financial investigation that can be applied to almost any forensic accounting use-case.
This book focuses on the valuation needed to apply International Financial Reporting Standards, and provides coverage of financial instruments. The book adopts a logical sequence where models of financial instruments are explained first and models of other assets (such as property, an enterprise, or multiple intangibles) are presented as extensions.
Existing corporate taxes distort many aspects of firm behavior. Given the ease with which multinationals can evade tax, the existing income tax structure faces major pressures, as reflected in average statutory corporate tax rates halving in recent decades. The authors speculate on alternative tax structures that will avoid these problems.
The solutions and tools generally offered to policymakers on environmental issues - such as carbon pricing and environmental taxation - most often emanate from neoclassical economists. This book shows that the tools of these economists are ineffective for the job and must be replaced by methods from the sphere of ecological accounting.
This book fills the research gap concerned with the scientific study of the quality cost calculation, with regard to service companies. It offers the authors' concept of using the cost of quality calculation as a tool for assessing the efficiency of the management systems of service companies.
There are emerging analytics tools that measure program impacts and ROI, visualize data and business processes, and uncover the relationship between key performance indicators, many using the unprecedented amount of data now flowing into organizations. Featuring updated examples and surveys, this book covers leading-edge topics in analytics and finance. It is packed with useful tips and practical guidance you can apply immediately. This book prepares accountants to: Deal with major trends in predictive analytics, optimization, correlation of metrics, and big data; interpret and manage new trends in analytics techniques affecting your organization; use new tools for data analytics; and critically interpret analytics reports and advise decision makers.
This book traces the evolution of the global public accounting profession through a series of scandals leading to voluntary or mandated reforms, describing 16 of the most audacious accounting frauds of the last 80 years, and identifying the accounting standards and legislation adopted as a direct consequence of each scandal.
With combined revenues of over $130 billion a year, the Big Four accounting firms--Deloitte, PricewaterhouseCoopers, Ernst & Young, and KPMG--are a keystone of global commerce, but a house of cards may be about to fall. All four firms have endured hundreds of court cases and legal prosecutions for failed audits, tax scandals, and breaches of independence. The firms have come so close to "extinction level events" that regulators have required them to prepare "living wills." And today, the Big Four face an uncertain future. This account of the past, present, and likely future of the Big Four is a fascinating story of wealth, power, and luck.
The Routledge Companion to Fair Value in Accounting by Gilad Livne (Editor); Garen Markarian (Editor)The concept of "fair value" marked a major departure from traditional cost accounting. Chapters are from academics, standard setters, practitioners and other experts, and cover many aspects of this sometimes controversial and intensely-debated topic, such as fair value in international and US reporting standards, involvement in the financial crisis, and a critical review of arguments for and against using fair value.
Call Number: Routledge e-book
Publication Date: 2018
A Fine Mess: a global quest for a simpler, fairer, and more efficient tax system by T. R. ReidCan we make the U.S. tax system simpler, fairer, and more efficient? The author crisscrosses the globe in search of solutions. With an uncanny knack for making a complex subject not just accessible but gripping, he investigates what makes good taxation and brings that knowledge home where it is needed most. Never talking down or reflexively siding with either wing of politics, T. R. Reid presses the case for sensible root-and-branch reforms with a companionable ebullience.
Call Number: HJ2381 .R45, Geisel, 6th fl
Publication Date: 2017
Accounting Ethics, 3rd ed. by Brenda Shay Duska; Ronald F. Duska; Kenneth Wm. KuryThis book has become a trusted resource for accounting courses and certification programs worldwide on the complex ethical questions that define the accounting profession, because it offers a thorough and engaging exploration of the ethical issues that accountants encounter in their professional lives. It focuses on real-world applications, practical advice, and insight into the effects of global change on the profession. It covers the contemporary regulatory environment (Sarbanes-Oxley, PCAOB, Dodd-Frank, etc.) and includes the updated AICPA Code of Conduct. It is intended for practicing accountants, new professionals, students of accounting, and those who are considering the profession.
The Role of Stakeholders in Corporate Governance by Gaizka OrmazábalThis book reviews the empirical evidence on stakeholders' influence on managerial behavior focusing on stakeholders -- employees, the general public, the media, related firms, the government, private regulators, gatekeepers, and foreigners -- rather than shareholders and debt-holders.
Call Number: NOW e-book
Publication Date: 2018
Can Banks Still Keep a Secret? by Sandra Booysen (Editor); Dora Neo (Editor)The duty to keep customer information confidential affects banks on a daily basis. This book offers a holistic treatment of bank secrecy in major financial jurisdictions around the world, east and west, by jurisdictional experts as well as chapters by subject specialists covering the related areas of confidentiality in its broader privacy context, data protection, conflicts of laws, and exchange of information for the purposes of combatting international crime.
Analytical Corporate Valuation: Fundamental Analysis, Asset Pricing, and Company Valuation by Pasquale De LucaThis book integrates the models employed in the fundamental analysis of a company with the models used by investors in the capital markets to diversify risks and maximize expected returns. The author covers two approaches: the ability to analyze and evaluate the company's fundamentals with respect to its business model and its performance over time; and the knowledge of investors' models with regard to risk diversification and return maximization from which the cost of capital for the firm is derived.
Call Number: Springer e-book
Publication Date: 2018
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These two ebook collections are great for easy browsing on accounting topics.
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Intended as a complete guide to internal auditing for the modern world, this eighth edition covers the fundamental information that you need to make your role as internal auditor effective, efficient, and accurate. Originally written by one of the founders of internal auditing, Vic Brink and now fully updated and revised by internal controls and IT specialist, Robert Moeller, this new edition reflects the latest industry changes and legal revisions. Through the information provided in this inclusive text, you explore how to maximize your impact on your company by creating higher standards of professional conduct and greater protection against inefficiency, misconduct, illegal activity, and fraud. There are informative discussions on how to plan and perform internal audits including the information technology (IT) security and control issues that impact all enterprises today. A key feature of this book is a detailed description of an internal audit Common Body of Knowledge (CBOK), key governance; risk and compliance topics that all internal auditors need to know and understand.