The International Corporate Governance System: Audit Roles and Board Oversight

ISBN-13: 9781349471782 / Angielski / Miękka / 2014 / 445 str.

F. Lessambo

Opis

This book provides a comprehensive approach to Corporate Governance, Audit Process and Risk Management. Furthermore, it provides an analytical and comprehensive approach of the issues facing governance directors, internal and external auditors, risk managers, and public officials conducting assessments based upon the Report on Standards and Codes.

Spis treści

1. Corporate Governance Framework 2. The OECD Corporate Governance Principles 3. Corporate Governance and the International Monetary Fund 4. Corporate Governance and the World Bank 5. Corporate Governance in the United States 6. Corporate Governance in the United Kingdom 7. Corporate Governance in Canada 8. Corporate Governance in Australasia 9. Corporate Governance in Japan 10. Corporate Governance in Continental Europe 11. Corporate Governance in the Developing Countries (BRICS) 12. Corporate Governance in Saudi Arabia 13. Internal Audit Process 14. The US Sarbanes-Oxley Act and the Audit Profession 15. The Integrated Audit Process 16. Audit of Group Financial Statements 17. The European Union Statutory Audit Directive 18. The Accounting & Auditing ROSC 19. Corporate Governance Scandals 20. Auditor Legal Liability 21. The Future of the Auditing 22. Risk Management 23. Management Fraud 24. The Audit Committee and Management Fraud

O autorze

Felix Lessambo is an Adjunct Associate Professor at St. John's University, USA (The Peter J. Tobin College of Business), where he teaches Financial Reporting: Evaluation and Analysis, Individual Tax Planning, and International Taxation. Prior to his St. John's appointment, Dr Lessambo taught Banking: Law & Economics, International Finance, International Tax, European Union Tax Laws at the University of Kinshasa (DRC). He specializes in the Taxation of International Business Transactions, Cross-border Transfer Pricing, E.U. laws, International Finance, and Alternative Investment Vehicles. He is the author of Taxation of International Business Transactions, Fundamentals of European Union Direct Tax, and Fundamentals of Hedge Funds. Dr. Lessambo has co-authored two best-selling BNA- Special Reports on Hedge Funds and Real Estate Investment Trust ('REIT). He has published over fifty leading articles in international tax law reviews. Having practiced in International Tax, Alternative Investment Management, and Global Banking Groups, he structured and advised on Hedge Funds, Private Equity, and cross-border securitizations.