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Teos sisältää tieteellisesti tutkittua tietoa tilintarkastuksen, valvonnan ja arvioinnin ajankohtaisista kysymyksistä. Sekä tarkastus että valvonta ovat olleet merkittävien muutosten kohteena viime vuosina niihin kohdistuvien sääntelyuudistusten, palvelujen ulkoistamisen ja toimintojen yhtiöittämisen vuoksi. Teoksen artikkelit liittyvät tarkastukseen ja valvontaan, kuten yhtiöjärjestyksen tarkastamiseen, tilintarkastuksen ja sisäisen tarkastuksen laatuun, tilintarkastuksen hintaan, epävarmojen veropositioiden merkitykseen, XBRL:n käyttöönottoon tilinpäätösraportoinnissa, kuntien riskienhallintaan, ulkoistettujen palveluiden valvontaan sekä omistajaohjaukseen julkissektorilla. Monitieteisen otteen ansiosta kirja on monipuolinen kooste tilintarkastuksesta, valvonnasta ja arvioinnista. Teos soveltuu esimerkiksi tilintarkastuksen ja arvioinnin ammattilaisille, opiskelijoille ja tutkijoille. This edited book ("Finance, Regulation, Steering - Current Topics of Audit and Control") provides original research about various current auditing and evaluation topics. Over the past decade, the field of auditing has experienced substantial changes. The articles cover, for instance, such topics as audit quality and price of auditing, performance of internal auditing, XBRL and the debt costs, risk management in local governments and ownership steering of government-owned-enterprises. This book will be of value to practitioners, students and academics interested in contemporary aspects of external and internal auditing, evaluation and oversight of service providers and evaluation.

Bookkeeping.

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Foundations in Accountancy (FIA) awards are entry-level, core-skill focused qualifications from ACCA. They provide flexible options for students and employers, and as official ACCA Approved Learning Provider - Content, BPP Learning Media's study materials are tailored to the exams students will take.

Accounting --- Study aids --- Accountants --- Bookkeeping

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Bookkeeping. --- New business enterprises --- Small business --- Industrial management --- Double entry bookkeeping --- Business --- Business education --- Accounting --- Management.

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Rick Antle is the William S. Beinecke Professor of Accounting at the Yale School of Management, where he was the Senior Associate Dean from 2000 to 2005. Frøystein Gjesdal is a professor of Managerial Economics at Norwegian School of Economics and Business Administration (NHH) and is currently Head of the Department of Accounting, Auditing and Law. Pierre Jinghong Liang is an Associate Professor of Accounting at Tepper School of Business, Carnegie Mellon University. Advancing understanding of accounting theory, this rigorous scholarly work focuses on the analysis of corporate accounting reports as a source of information used in corporate decision-making and in pricing securities by the capital market. Wide-ranging and important chapters cover such topical issues as: managerial compensation, corporate insider trading, real options, fair value accounting standards, procurement costing, and quantum information. The chapters illustrate the variety of both modeling and empirical methods for addressing issues involving incentives and information. The authors' unparalleled quality makes this book useful for both established and aspiring accounting scholars. .

Accounting. --- Accountancy --- Business enterprises --- Commerce --- Commercial accounting --- Finance --- Financial accounting --- Business --- Bookkeeping --- Accounting --- Accounting/Auditing. --- Bookkeeping . --- Double entry bookkeeping --- Business education

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This is the second of two volumes in which the authors examine a variety of economic analyses of the decision-facilitating and decision-influencing roles of information that are pertinent to the study of the economic impact of accounting. The first volume focused on externally reported information in financial and product markets and did not model managers as economic agents – they were assumed to act in accordance with the instructions from the firm’s owners. This second volume explicitly models managers’ preferences and treats them as economic agents of the principal, who acts on behalf of the firm’s owners. Accounting reports, and other contractible information, play key roles in motivating managers through incentive contracts. This volume provides an extensive examination of fundamental concepts in the economic analysis of incentives, with particular emphasis on the impact of the performance measurement system characteristics on the value of the firm. ECONOMICS OF ACCOUNTING: Volume II – Performance Evaluation is divided into four parts. Volume I contains Parts A through D, and the concepts developed in Part A are fundamental to both volumes. In Volume II, Part E initially focuses on optimal contracts in a single-agent /single-task/single-period setting, and explores how performance measure characteristics affect the principal’s expected payoff. Multiple performance measures (including the stock price) and multiple tasks are introduced, thereby creating settings in which the principal is concerned with both the level of incentives and the congruency of the incentives with his own preferences. Part F considers the impact of start-of-period private management information (with communication to the principal) and limited commitment in single-period settings. These analyses serve as a bridge to the multi-period models explored in Part G. These multi-period models permit exploration of the impact of inter-period consumption preferences and limited inter-period commitments on preferences with respect to the inter-period correlation and timing of performance reports. Part H concludes the book with an analysis of multi-agent contracting in settings in which agents may coordinate their actions to their mutual benefit, and may even engage in overt collusion.

Accounting. --- Microeconomics. --- Economics. --- Accounting --- Microeconomics --- Commerce --- Business & Economics --- Price theory --- Accountancy --- Business enterprises --- Commercial accounting --- Finance --- Financial accounting --- Business. --- Bookkeeping. --- Business and Management. --- Accounting/Auditing. --- Economics --- Business --- Bookkeeping --- Bookkeeping . --- Double entry bookkeeping --- Business education