• 主题
高级搜索  >
历史搜索 清空历史
首页> 外文期刊>International Journal of Accounting Research >Corporate Governance and Forensic Accountants' role:Global Regulatory action Scenario
【24h】

Corporate Governance and Forensic Accountants' role:Global Regulatory action Scenario

机译：公司治理和法务会计师的角色：全球监管行动方案

获取原文
           
页面导航
  • 摘要
  • 著录项
  • 相似文献
  • 相关主题

摘要

An increasing number of researchers are finding that ‘poor’ corporate governance (CG) is a leading factor in poor performance, manipulated financial reports, and unhappy stakeholders. Corporations and regulatory bodies are now trying to analyse and correct any existing defects in their reporting system. In the current reporting environment, forensic accountants are in great demand for their accounting, auditing, legal, and investigative skills. Forensic accountants are positioned to explore the design of CG systems, the role of the financial reporting system in CG the effect of the governance board on employee and managerial behaviour, and the efficacy of the internal control systems. As part of the governance committee, Forensic Accountants can make significant contributions in the area of CG fraud prevention and investigation, creating positive work environment, establishing effective lines of communication and vigilant oversight. An attempt is also made here to portray global regulatory action scenario undertaken by leading bodies to prevent corporate frauds and improve CG through accounting reforms. In nutshell, the Forensic Accountant is “a blood-hound of book-keeping.”.
机译：越来越多的研究人员发现，“糟糕的”公司治理（CG）是导致业绩不佳，财务报告操纵不当以及利益相关者不满的主要原因。公司和监管机构现在正在尝试分析和纠正其报告系统中的任何现有缺陷。在当前的报告环境中，法务会计师对其会计，审计，法律和调查技能的需求很高。法务会计师的定位是探索CG系统的设计，CG中财务报告系统的作用，治理委员会对员工和管理行为的影响以及内部控制系统的有效性。作为治理委员会的一部分，法务会计师可以在CG欺诈预防和调查，创建积极的工作环境，建立有效的沟通渠道和保持警惕的监督方面做出重大贡献。这里还尝试描绘领导机构采取的全球监管行动方案，以防止公司欺诈并通过会计改革改善企业管治。简而言之，法务会计师是“记账的血统”。

著录项

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱：kefu@zhangqiaokeyan.com

京公网安备：11010802029741号 ICP备案号：京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有

  • 客服微信

  • 服务号