The current issue and full text archive of this journal is available at www.emeraldinsight.com/0268-6902.htm An empirical comparison of non-Big 4 and Big 4 auditors’ perceptions of auditor independence Non-Big 4 and Big 4 auditors’ perceptions 917 Philip Law Department of Accounting, Faculty of Business Administration, University of Macau, Taipa, Macau Abstract Purpose – Perceived independence is one of the corner-stones in auditing theory. Despite prior research on auditor independence
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External auditors do not rely on internal auditors as much as they could – why? How could this reliance be improved? Presented By Mingdi Deng Shirene Horner Yueyang Shi Trevor Stewart Jingtao Wang CONTENTS PAGE ABSTRACT 3 1. INTRODUCTION 3 2. REASONS
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MSc in Accounting P58330 Financial Reporting Corporate Social Responsibility and Accounting Standards Christos Spanoudakis Student ID:13086848 Date of Submission: 3rd April 2014 Introduction Nowadays, more and more large companies publish except from their financial statements also social and environmental reports. It is broadly known that companies’ activities have as a consequence an impact in society and environment. For this reason companies should be responsible not only for financial
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Introduction Singapore, dubbed as the “Asian Switzerland” and recently the most expensive city in the world (Ranasinghe, 2014). Many conditions attributed to the exponential growth (i.e.: favourable tax regime, stable political climate, effective regulatory bodies) and prima facie, the robust human capital supporting its economy has well augmented it to be an economic powerhouse (Hui, & Toh, 2014) – despite the disparity in land size compared to her neighbours and the lack of natural resources.
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2014/2015 TANZANIA TAX GUIDE INCOME TAX FOR CORPORATIONS: Corporation rate % Resident corporation 30 Non-resident corporation *30 Newly listed companies – reduced rate for 3 years **25 Alternative minimum tax (on turnover) *** 0.3 Total income of a domestic permanent establishment (branch profit) 30 Capital deductions Buildings (straight line) Agriculture or livestock/fish farming Other 20 5 Plant and machinery (initial allowance) Manufacturing or
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BỘ TÀI CHÍNH Số: 129/2012/TT-BTC CỘNG HOÀ XÃ HỘI CHỦ NGHĨA VIỆT NAM Độc lập -Tự do - Hạnh phúc Hà Nội, ngày 09 tháng 8 năm 2012 THÔNG TƯ Quy định về việc thi và cấp Chứng chỉ kiểm toán viên và Chứng chỉ hành nghề kế toán Căn cứ Luật kế toán số 03/2003/QH 11 ngày 17/6/2003; Căn cứ Luật kiểm toán độc lập số 67/2011/QH12 ngày 29/3/2011; Căn cứ Nghị định số 129/2004/NĐ-CP ngày 31/5/2004 của Chính phủ quy định chi tiết và hướng dẫn thi hành một số điều của Luật kế toán áp dụng trong hoạt động kinh doanh;
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Contents Task 1: Understanding the nature of a Company 3 1.1. Concept of corporate Personality 3 1.2. Lifting the veil 3 1.3. Advantages and disadvantages of incorporation 3 1.4. Promoters 4 1.5. Pre-incorporation contract 5 1.6. Requirements of registration of an incorporated business entity 5 1.7. Requirements for trading commencements 5 Task 2 Memorandum, Articles of Association, ultra Vires and their Effects and contents of Prospectus 6 2.1 Requirements for memorandum of association
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specialising in Oil and Gas Economics at the CEPMLP, University of Dundee, UK. She has a Bachelor of Science (B.Sc Hons) Degree in Accounting from Igbinedion University, Nigeria. She is a student member of the Association of Chartered Certified Accountants (ACCA), and the Energy Institute (EI). Email: oruqayah@yahoo.com TABLE OF CONTENTS ABBREVIATIONS............................................................................................................iii LIST OF FIGURES.......................
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Combining Qualitative and Quantitative Methods In Environmental Accounting Research Evangeline Elijido-Ten Faculty of Business and Enterprise, Swinburne University of Technology Address for correspondence: Faculty of Business and Enterprise Swinburne University of Technology John Street, Hawthorn Victoria, Australia 3122 Phone: +61 3 9214 4471 Fax: +61 3 9819 2117 E-mail: eelijidoten@swin.edu.au 1 Combining Qualitative and Quantitative Methods In Environmental Accounting Research
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CHAPTER 1 INTRODUCTION 1.1 BACKGROUND INFORMATION Corporate Social Responsibility (CSR) as a concept entails the practice whereby corporate entities voluntarily integrate both social and environment upliftment in their business philosophy and operations. A business enterprise is primarily established to create value by producing goods and services which society demands. The present-day conception of corporate social responsibility (CSR) implies that companies voluntarily integrate social and
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