会計・財務における倫理と持続可能性(第3巻)<br>Ethics and Sustainability in Accounting and Finance, Volume III (Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application)

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会計・財務における倫理と持続可能性(第3巻)
Ethics and Sustainability in Accounting and Finance, Volume III (Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application)

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  • 製本 Hardcover:ハードカバー版/ページ数 342 p.
  • 言語 ENG
  • 商品コード 9789813366350
  • DDC分類 658

Full Description

This book continues the discussion on recent developments relating to ethical and sustainable issues in accounting and finance from Volumes I and II, looking into topics such as the importance of good governance in accounting, tax, auditing and fraud examination, ethics, sustainability, environmental issues and new technologies and their effects on accounting and finance, focusing in particular on environmental and sustainability reporting in the oil and gas and banking sectors. The book also considers the growing importance of audit quality in this time of the COVID-19 pandemic.

Contents

1. Introduction Chapter: The Importance of Audit Quality in Covid Times.- 2. Is a Determination And Application of Joint Audit Procedures of Financial Statement And Tax Certification Audits Possible?.- 3. The Transition From Self-Regulation To Public Oversight In The Independent Audit: An Investigation of Developments By Accounting Sub-Culture.- 4. Creating Auditable Environment: An Approach Towards Eliminating Fraud Opportunities.- 5. How To Secure Nation's Sustainability From The Venom of Corruption?.- 6. An Analytical Study of Financial Status of Masala Bonds Issuing Companies.- 7. Information Asymmetry Problematic and Voluntary Disclosure In Companies.- 8. The Financial Crisis Phenomenon And The 2008 Global Finance Crisis.- 9. Impact of AI and Block chain on Accounts, finance, valuations and Auditing - Indian Perspective.- 10. From Conventional Methods to Contemporary Neural Network Approaches: Financial Fraud Detection.- 11. Sustainability Reporting In The Oil & Gas Sector: Implementation In Greece.- 12. Global Climate Risk Index and Firm Performance:  Evidence from Turkish Firms.-12. Roles of Accountants and Scientists in the Assurance of Greenhouse Gas Statements.- 13. Strategic Shift From Transmissive To Transformative  Higher Education For Sustainable Development.- 14. Environmental Reporting in Banking Sector: International Research. 

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