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Latino college presidents : in their own words is a collection of autobiographical-professional essays by leading Latino and Latina presidents of colleges and universities across the country. Each has written a chapter based on their personal education and professional lives. The presidents divide their essays into three sections: 1) Surviving the educational pipeline to obtain an advanced degree, in which they detail their parents' support and at times sacrifices for their children's educational dreams; 2) Moving up the faculty/administrative ladders, in which they cite challenges they experienced and numerous examples from their backgrounds that helped them become successful professors and administrators; 3) Advice for up-and-coming administrators, in which they describe numerous projects they designed and implemented, often reflecting their parents' values and impact on their long careers.

Education, Higher --- Hispanic American college presidents --- College presidents, Hispanic American --- College presidents --- Company secretary: role & responsibilities. --- Boards & directors: role & responsibilities.

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This document is a summary of our research thesis. This work, based on a qualitative study, focuses on clarifying the position of the external auditor when facing fraud and his role in preventing and detecting it. Fraud is a reality that many companies often face and struggle with managing its circumstances. Although fraud can be committed for or against the company, we are more interested in cases of fraud committed in companies by internal persons.
At this point, several questions are raised: How important is the risk of fraud to the external auditor?
Is fraud detection and prevention part of the auditor's responsibility? What type of fraud could engage the responsibility of the auditor? How should the auditor react to the fraud detected? These are the questions we attempted to answer through this work. We also had recourse to interviews with auditors to discuss this issue.

Auditor, fraud, responsibilities of the auditor, fraud prevention, fraud detection. --- Sciences économiques & de gestion > Comptabilité & audit

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In our days, to be a Réviseur d’Entreprises is not as easy as people could think. This profession is framed by many laws, standards and ethical rules. These regulations confer many responsibilities to the auditor as civil, criminal and disciplinary liability. 
In a world where fraud is on the rise, people give a lot of importance to external auditor. Although fraud detection is not his duty, people tend to think that the external auditor has to search and find the fraud in their company. Therefore, the role of the external auditor in fraud prevention and detection is often challenged when fraud scandals occur. 
Thankfully, the International Auditing and Assurance Standards Board wrote ISA standards in the 2000s. The aim of these standards is to help the external auditor in his mission of financial statements controls. In a fraud context, the ISA 240 concerning “The auditor’s responsibilities relating to fraud in an audit of financial statements” is essential as they specify the external auditor’s role, responsibilities, objectives, obligations and diligence when he faced fraud. 
Therefore, the aim of this write is to understand the external auditor’s responsibilities in a context of fraud. We will try to see the impact of the International Standard of Auditing. Does the ISA standard (especially ISA 240) really help the external auditor to prevent and detect fraud? We also intend to provide some answers to the final question: In the actual context, could fraud scandals as Madoff or Enron happen again? 
To that end, we executed a qualitative research based on two ways of gathering evidence. Our research is firstly based on a literature and laws review. Then, we performed six interviews of external auditors. 
The result of our research is quite qualified and depends of the size of the audit cabinet. Big firms as the Big Four have not noticed any significant change since they use the ISA standards. However, it seems that it has been the chaos for the small cabinet. About the last questions, we can conclude that scandals could still happen today despite the new regulations. However, it will be probably more difficult than before.

external auditor’s responsibilities, fraud, ISA, fraud scandals, ISA 240, Réviseur d’Entreprises --- Sciences économiques & de gestion > Finance

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Using data from a field experiment in 500 villages, this paper studies how local institutions affect the quality of governance, as measured by aid distribution outcomes. In villages where elected councils exist and manage distributions, aid targeting improves. However, if the distribution is not clearly assigned to either the council or customary leaders, the creation of elected councils increases embezzlement and makes decision-making less inclusive. Requiring that women manage the distribution jointly with customary leaders also increases embezzlement. Thus, while elected councils can improve governance, overlapping mandates between new and existing institutions may result in increased rent-seeking.

Customary leaders --- Food aid distributions --- Governance Indicators --- Governance quality --- Governance responsibilities --- Housing & Human Habitats --- Local institutions --- Macroeconomics and Economic Growth --- National Governance --- Peri-Urban Communities --- Social Accountability

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Attribution (Social psychology) --- Blame --- Social Responsibility. --- Criticism, Personal --- Cognition --- Gestalt psychology --- Social perception --- Social psychology --- Accountability --- Communitarianism --- Future Generations --- Obligations to Society --- Social Accountability --- Obligation, Social --- Responsibility, Social --- Accountability, Social --- Future Generation --- Generation, Future --- Generations, Future --- Obligations, Social --- Responsibilities, Social --- Social Obligation --- Social Obligations --- Social Responsibilities --- Society, Obligations to --- Blame. --- Sociale psychologie --- sociale cognitie --- Attribution (Social psychology). --- sociale cognitie.