Accounting and Auditing in China (Paperback, 1)

Preface: Accounting and Auditing in China 1. Auditing research using Chinese data: what’s next? 2. Perspectives from mainland China, Hong Kong and the UK on the development of China’s auditing firms: implications and a research agenda 3. Does joining global accounting firm networks and associations affect audit quality and audit pricing? Evidence from China 4. New business as a bargaining factor in audit pricing: evidence from emission trading schemes 5. Investor protection and audit fees: evidence from the E-interaction platform in China 6. Effects of corporate financial distress on peer firms: do intra-industry non-distressed firms become more conditionally conservative? 7. Formal accountability, perceived accountability and aggressive reporting judgements 8. IFRS convergence and international trade: evidence from China 9. The determinants and value-relevance of voluntary disclosure of supply chain information

Carbon Accounting for Sustainability and Environmental Management : Case Studies from China (Paperback)

List of Figures. List of Tables. Editors’ Biographies. List of Contributors. Preface. PART 1 Carbon Accounting Development and Social Impact. 1 Carbon Accounting for Sustainability and Environmental Management. 2 Green Accounting in China: Challenges, Opportunities, and Future Directions. 3 Analysis of Green Accounting Impacts on Chinese Corporate Sustainability and Financial Performance. 4 Environmental Accounting and Financial Performance: Evidence from Oil Companies in China. PART 2 Carbon Disclosure and Environmental Performance. 5 Carbon Neutrality and Enterprise Value. 6 The Impact of Corporate Environmental Performance on Financial Performance. 7 Does ESG Performance Have an Impact on Financial Performance? Moderating Effect of Firm Nature. PART 3 Sustainability Accounting and Disclosure. 8 Mandatory or Voluntary? Explore the Effectiveness of Chinese Environmental Information Disclosure Policy. 9 Factors Influencing Sustainability Reporting: Evidence from Medicine Manufacturing Industry in China. 10 Does Size Matter? Evaluating Company Environmental Information Disclosure in China’s Food Industry: A Combined Approach of Quantity and Quality Measurement. PART 4 Environmental Accounting and Disclosure Quality. 11 Determinants of Environmental Accounting Disclosure Quality of Listed Chemical Manufacturing Companies in China. 12 Quality Evaluation of Corporate Environmental Accounting and Disclosure in China’s Steel Industry. 13 ESG Accounting and Firm Value during COVID-19: Evidence from China. PART 5 Carbon Accounting for Climate Change. 14 The Relationship between Carbon Accounting, Carbon Dioxide Emissions, and Climate Change. 15 Carbon Accounting and Harvested Wood Products in China. 16 The Effects of Ownership Structure, Corporate Governance, and External Supervision on the Quality of Environmental Accounting Information Disclosure. 17 Management Control, Performance Measurement, and Climate Risk Management Perspe...


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Navigating ISO 45001 : Techniques, Implementation Tools and Case Studies (Paperback)

1. The History of Management Systems.  2. ISO Annex SL, ISO 45001, and Navigating Integration.  3. The effectiveness of management systems.  4. Context of the Organization.  5. Leadership and Worker Participation.  6. Planning.  7. Support for the implementation.  8. Operation.  9. Performance evaluation.  10. Improvement.

Strategic Internal Auditing in the Digital and ESG Era (Hardcover, 1)

The Internal Audit Framework. 2. From Compliance to Foresight: The Digital Transformation of Internal Audit. 3. Auditing ESG in Practice: Governance, Data Reliability, and Digital Audit Tools. 4. Internal Auditing in the Public Sector. 5. Cybersecurity Audits in Regulated Industries: Pressures and Support. 6. Auditing Cybersecurity Risks. 7. The Strategic Role of Internal Audit in Fraud Risk Management in Public Listed Companies: A Governance- And Controls-Based Approach. 8. Internal Audit and Fraud Risk Assessment in Government. 9. Continuous Auditing and Continuous Monitoring (CA/CM). 10. Future-Proofing Internal Auditing in ESG Governance: Insights from the 5Ps “Gardener of Governance” Model. 11. The Future of ESG Assurance in Internal Auditing: A Fraud Aware, Standards-Aligned Practitioner Guide. Glossary.

Sustainability Assurance : The ISSA 5000 Handbook (Hardcover)

Author biographies

Part 1

Introduction to Part 1: The story behind ISSA 5000

Tom Seidenstein & Josephine Jackson

1.????? The long road to an international sustainability assurance standard: The travails towards ISAE 3000

Wolfgang Boehm & Warren Maroun

2.????? The long road to an international sustainability assurance standard: The projects to issue ISAE 3410 and to Revise ISAE 3000

Wolfgang Boehm

3.????? The long road to an international sustainability assurance standard: Towards the assurance of sustainability information

Wolfgang Boehm

4.????? A global analysis of sustainability reporting and assurance trends from 2019 to 2023

David Madon, Alan Duboisee de Ricquebourg, & Warren Maroun

5.????? Existing assurance frameworks and related challenges

Yvette Lang, Warren Maroun

6.????? Pre-Conditions?for?assurance?engagements?

Yvette Lange, Warren Maroun?& Josephine Jackson

7.????? Risk and Response

Warren Maroun, Yvette Lange, Neil Morris & Dannielle Cerbone

8.????? From audit?certificates?to audit reports:?The evolution of audit reporting?

Isabelle Tracq-Sengeissen, Wayne van Zijl?&?Dannielle?Cerbone

9.????? Challenges, emerging areas and research opportunities

Yvette Lange, Warren Maroun & Chrystelle Richard

Part 2

Introduction to Part 2: The Context and Evolution of Sustainability Assurance

Martina Macpherson, Jill Atkins & Warren Maroun

10.? Taking stock of the academic research on the assurance of extra-financial reports

Dusan Ecim & Sean van Zijl

11.? Determinants and consequences of sustainability assurance

Alan Duboisee de Ricquebourg, Warren Maroun, Sean van Zijl & Dusan Ecim

12.? Examining the competition between accountants and non-accountants in the sustainability...


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Sustainability Assurance : The ISSA 5000 Handbook (Paperback)

Author biographies

Part 1

Introduction to Part 1: The story behind ISSA 5000

Tom Seidenstein & Josephine Jackson

1.????? The long road to an international sustainability assurance standard: The travails towards ISAE 3000

Wolfgang Boehm & Warren Maroun

2.????? The long road to an international sustainability assurance standard: The projects to issue ISAE 3410 and to Revise ISAE 3000

Wolfgang Boehm

3.????? The long road to an international sustainability assurance standard: Towards the assurance of sustainability information

Wolfgang Boehm

4.????? A global analysis of sustainability reporting and assurance trends from 2019 to 2023

David Madon, Alan Duboisee de Ricquebourg, & Warren Maroun

5.????? Existing assurance frameworks and related challenges

Yvette Lang, Warren Maroun

6.????? Pre-Conditions?for?assurance?engagements?

Yvette Lange, Warren Maroun?& Josephine Jackson

7.????? Risk and Response

Warren Maroun, Yvette Lange, Neil Morris & Dannielle Cerbone

8.????? From audit?certificates?to audit reports:?The evolution of audit reporting?

Isabelle Tracq-Sengeissen, Wayne van Zijl?&?Dannielle?Cerbone

9.????? Challenges, emerging areas and research opportunities

Yvette Lange, Warren Maroun & Chrystelle Richard

Part 2

Introduction to Part 2: The Context and Evolution of Sustainability Assurance

Martina Macpherson, Jill Atkins & Warren Maroun

10.? Taking stock of the academic research on the assurance of extra-financial reports

Dusan Ecim & Sean van Zijl

11.? Determinants and consequences of sustainability assurance

Alan Duboisee de Ricquebourg, Warren Maroun, Sean van Zijl & Dusan Ecim

12.? Examining the competition between accountants and non-accountants in the sustainability...


외국도서 > 경제경영 > 관리
외국도서 > 경제경영 > 세일즈
외국도서 > 경제경영 > 전략기획
외국도서 > 경제경영 > 회계감사
외국도서 > 경제발전 > 경제발전 > 지속가능
외국도서 > 기업재정 > 기업재정 > 일반
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Audit and the Art of Thinking Differently : Making the Connections that Inspire a Better Future (Hardcover)

1. Audit as Transformation 2. Audit as Connection 3. Audit as the Search for Reality 4. Audit as Representation 5. Audit as a Lens on Life: Two Thought Experiments 6. Audit as a Lens on Business and Accounting 7. Audit as Deserved Confidence 8. Audit as Governance: Tackling the Governance Deficit 9. Audit as the Engagement of the Financial and Non-Financial 10. Audit is Thinking Differently

Audit and the Art of Thinking Differently : Making the Connections that Inspire a Better Future (Paperback)

1. Audit as Transformation 2. Audit as Connection 3. Audit as the Search for Reality 4. Audit as Representation 5. Audit as a Lens on Life: Two Thought Experiments 6. Audit as a Lens on Business and Accounting 7. Audit as Deserved Confidence 8. Audit as Governance: Tackling the Governance Deficit 9. Audit as the Engagement of the Financial and Non-Financial 10. Audit is Thinking Differently

AI in Accounting: Leveraging Artificial Intelligence to Transform Accounting Practices (Hardcover)

Auditing Bitcoin: A Framework for Digital Asset Assurance (Hardcover)