Book description
The audit committee 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. The book is organized into three separate volumes and each volume can be utilized separately or in an integrated form. The first volume consists of five chapters, which 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 five 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.
Table of contents
- Cover
- Half Title Page
- Title Page
- Copyright Page
- Contents
- Preface
- Acknowledgments
- Introduction
- Chapter 1 Role, Foundation, Regulation, and Structure of the Audit Committee
- Chapter 2 Sources and Drivers of the Audit Committee
- Chapter 3 Framework for Audit Committees
- Chapter 4 Audit Committee Resources
- Chapter 5 Evaluation, Education, and Training of Audit Committee Members
- Index
Product information
- Title: Audit Committee Formation in the Aftermath of 2007-2009 Global Financial Crisis, Volume I
- Author(s):
- Release date: July 2016
- Publisher(s): Business Expert Press
- ISBN: 9781631571572
You might also like
book
Mastering the FASB Codification and eIFRS: A Case Approach
Churyk, Weirich, and Pearson's Mastering the FASB Codification and eIFRS: A Case Approach is a new …
book
Data Sleuth
Straightforward, practical guidance for working fraud examiners and forensic accountants In Data Sleuth: Using Data in …
book
Wiley GAAP for Governments 2019
The authoritative guide to governmental GAAP compliance, fully updated for 2019 Wiley GAAP for Governments 2019 …
book
When Numbers Don’t Add Up
The author contextualized the phenomenon of accounting fraud using a framework he developed called “Corporate Governance …