| 000 -LEADER |
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| fixed length control field |
05996nam a2200625 i 4500 |
| 001 - CONTROL NUMBER |
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| control field |
EBC4586437 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
MiAaPQ |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
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| fixed length control field |
cr cnu|||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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160716s2016 nyu foab 001 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781631571558 |
| Qualifying information |
e-book |
|
|---|
| Cancelled/invalid ISBN |
9781631571541 |
| Qualifying information |
paperback |
| 035 ## - SYSTEM CONTROL NUMBER |
|---|
| System control number |
(MiAaPQ)EBC4586437 |
|
|---|
| System control number |
(Au-PeEL)EBL4586437 |
|
|---|
| System control number |
(CaPaEBR)ebr11235053 |
|
|---|
| System control number |
(CaONFJC)MIL938171 |
|
|---|
| System control number |
(OCoLC)956315857 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
MiAaPQ |
| Language of cataloging |
eng |
| Description conventions |
rda |
| -- |
pn |
| Transcribing agency |
MiAaPQ |
| Modifying agency |
MiAaPQ |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HF5667.15 |
| Item number |
.R4922 2016 |
| 082 0# - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
657.458 |
| Edition number |
23 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Rezaee, Zabihollah, |
| Dates associated with a name |
1953-, |
| Relator term |
author. |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Audit committee formation in the aftermath of 2007-2009 global financial crisis. |
| Number of part/section of a work |
Volume II, |
| Name of part/section of a work |
Responsibilities and sustainability / |
| Statement of responsibility, etc |
Zabihollah Rezaee. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
First edition. |
| 264 #1 - |
|---|
| -- |
New York, New York (222 East 46th Street, New York, NY 10017) : |
| -- |
Business Expert Press, |
| -- |
2016. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
1 online resource (xiii, 178 pages) |
| 336 ## - |
|---|
| -- |
text |
| -- |
rdacontent |
| 337 ## - |
|---|
| -- |
computer |
| -- |
rdamedia |
| 338 ## - |
|---|
| -- |
online resource |
| -- |
rdacarrier |
| 490 1# - SERIES STATEMENT |
|---|
| Series statement |
Financial accounting and auditing collection, |
| International Standard Serial Number |
2151-2817 |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc |
Includes bibliographical references and index. |
| 505 0# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
1. Corporate governance oversight function of the audit committee -- 2. Financial reporting oversight function of the audit committee -- 3. External auditor oversight function of the audit committee -- 4. Internal audit oversight function of the audit committee -- 5. Risk management oversight function of the audit committee -- 6. Antifraud oversight function of the audit -- 7. Ethics and compliance oversight function of the audit committee -- 8. Tax oversight function of the audit committee -- Index. |
| 506 1# - RESTRICTIONS ON ACCESS NOTE |
|---|
| Terms governing access |
Access restricted to authorized users and institutions. |
| 520 3# - SUMMARY, ETC. |
|---|
| Summary, etc |
The audit committee, as an integral component of corporate governance, 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. Today, audit committees operate in an environment of ever-increasing corporate governance reforms established to protect investors and the public from receiving misleading financial statements and related audit reports. Audit committees, in complying with emerging corporate governance reforms, are striving to improve their oversight effectiveness to discharge their oversight responsibilities. This book is organized into three separate volumes, and each volume can be utilized separately or in an integrated form. The first volume addresses the formation of the audit committee, its relevance, sources, structure and roles; the second volume focuses on the oversight functions of the audit committee; and the third volume presents the emerging issues of audit committees. The first volume consists of five chapters that 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 several 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. The three volumes of this book present the essential and fundamental aspects and functions of audit committees, with a keen focus on their working relationship with other corporate governance participants including the board of directors, executives, internal auditors, external auditors, legal counsel, financial analysts, investment bankers, governing bodies, standard setters, and other stakeholders. Anyone who is involved with corporate governance, the financial reporting process, and audit functions should be interested in this book. Specifically, corporations and their executives, the boards of directors and audit committees, internal and external auditors, accountants, governing bodies, users of financial statements (investors, creditors, pensioners), business schools, and other professionals (attorneys, financial analysts, bankers) will benefit from this book. The three volumes of the book focus on up-to-date corporate governance measures and best practices in the aftermath of the global financial crisis and their impacts on audit committee effectiveness. |
| 588 ## - |
|---|
| -- |
Title from PDF title page (viewed on July 16, 2016). |
| 590 ## - LOCAL NOTE (RLIN) |
|---|
| Local note |
Electronic reproduction. Ann Arbor, MI : ProQuest, 2016. Available via World Wide Web. Access may be limited to ProQuest affiliated libraries. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Audit committees. |
|
|---|
| Topical term or geographic name as entry element |
Global Financial Crisis, 2008-2009 |
| General subdivision |
Auditing. |
| 653 ## - INDEX TERM--UNCONTROLLED |
|---|
| Uncontrolled term |
Audit Committee |
|
|---|
| Uncontrolled term |
Corporate Governance |
|
|---|
| Uncontrolled term |
Oversight Effectiveness |
|
|---|
| Uncontrolled term |
Financial Reports |
|
|---|
| Uncontrolled term |
Audit Functions |
|
|---|
| Uncontrolled term |
Risk Assessment |
|
|---|
| Uncontrolled term |
Internal Controls |
|
|---|
| Uncontrolled term |
Business Ethics |
|
|---|
| Uncontrolled term |
Audit Committee Structure |
|
|---|
| Uncontrolled term |
Composition |
|
|---|
| Uncontrolled term |
Responsibilities and Accountability |
| 655 #4 - INDEX TERM--GENRE/FORM |
|---|
| Genre/form data or focus term |
Electronic books. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY |
|---|
| Display text |
Print version: |
| International Standard Book Number |
9781631571541 |
| 797 2# - LOCAL ADDED ENTRY--CORPORATE NAME (RLIN) |
|---|
| Corporate name or jurisdiction name as entry element |
ProQuest (Firm) |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE |
|---|
| Uniform title |
Financial accounting and auditing collection. |
| -- |
2151-2817 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
https://ebookcentral.proquest.com/lib/kliuc-ebooks/detail.action?docID=4586437 |
| Public note |
Click to View |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Koha item type |
E-book |
