The Experts below are selected from a list of 9015 Experts worldwide ranked by ideXlab platform
Samuel O. Idowu - One of the best experts on this subject based on the ideXlab platform.
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social Audit Regulation development challenges and opportunities
QUT Business School; School of Accountancy, 2015Co-Authors: Mia Mahmudur Rahim, Samuel O. IdowuAbstract:Our world has continued to develop its understanding and practice of corporate social responsibility (CSR) even during the heat of the recent global financial crisis which shook our world to a breaking point and made things almost impossible for all. There are many compelling tools which have been devised and continued to be used to improve corporate activities and performance in the field of CSR. Irresponsible practices and scandalous activities have been exposed through fatal accidents, by research studies and the media in different factories that supply merchandise to retailers worldwide. Problems in the factories of many companies in emerging economies that operate in the supply chain sector have meant that responsible actions were necessary to avert the occurrence and reoccurrences of unimaginable disasters that could ensue in the supply chain sector and those sectors that rely on it for their own operational activities. Responsible social Auditing of what goes on in the sector is indeed a welcome corporate action which stakeholders including many nongovernmental organizations (NGOs) and those sectors whose survival depends on the supply chain sector would applaud.Modern corporate entities which aspire to be perceived by all as socially responsible are embedding different socially responsible activities into their strategies. CSR reports have been issued by corporate entities worldwide for more than two decades. The quality of these reports has continued to improve year in, year out. Many multi-stakeholder organizations have emerged over the course of time to provide needed guidelines and directions and ensure that corporate entities that aspire to make a positive difference in their social, economic, and environmental impacts on our world are aware of what they should do and how they should do them. See, for example, organizations such as the Social Accountability International (SAI), the Account Ability (AA), the Global Reporting Initiative (GRI), and the Ethical Trading Initiative (ETI), just to mention a few, which have continued to guide corporate entities with usable standards and guidelines. That we are still having serious issues in this sector is beyond belief, but the fact remains that we still have a lot to contend with in regard to this aspect of CSR which is why this book on Social Audit Regulation is now being added to the literature.
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Social Audit Regulation: Development, challenges and opportunities [CSR, Sustainability, Ethics and Governance]
2015Co-Authors: Mia Mahmudur Rahim, Samuel O. IdowuAbstract:This book takes the concept of social Audit and lifts it beyond the role of functioning largely as a management tool. The book proposes a system in which social Audit is regulated so as to provide a mechanism for effectively promoting corporate accountability in society. Taking this as its theme, this book provides both a conceptual explanation of the developmental perspectives of social Audit Regulation and empirical evidence of the impact of social Audit practice from different parts of the world. It is the first book to explore the issues and challenges related to the development of effective social Audit Regulation.
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Social Audit Regulation - Social Audit Regulation: Development, Challenges and Opportunities
CSR Sustainability Ethics & Governance, 2015Co-Authors: Mia Mahmudur Rahim, Samuel O. IdowuAbstract:Our world has continued to develop its understanding and practice of corporate social responsibility (CSR) even during the heat of the recent global financial crisis which shook our world to a breaking point and made things almost impossible for all. There are many compelling tools which have been devised and continued to be used to improve corporate activities and performance in the field of CSR. Irresponsible practices and scandalous activities have been exposed through fatal accidents, by research studies and the media in different factories that supply merchandise to retailers worldwide. Problems in the factories of many companies in emerging economies that operate in the supply chain sector have meant that responsible actions were necessary to avert the occurrence and reoccurrences of unimaginable disasters that could ensue in the supply chain sector and those sectors that rely on it for their own operational activities. Responsible social Auditing of what goes on in the sector is indeed a welcome corporate action which stakeholders including many nongovernmental organizations (NGOs) and those sectors whose survival depends on the supply chain sector would applaud.Modern corporate entities which aspire to be perceived by all as socially responsible are embedding different socially responsible activities into their strategies. CSR reports have been issued by corporate entities worldwide for more than two decades. The quality of these reports has continued to improve year in, year out. Many multi-stakeholder organizations have emerged over the course of time to provide needed guidelines and directions and ensure that corporate entities that aspire to make a positive difference in their social, economic, and environmental impacts on our world are aware of what they should do and how they should do them. See, for example, organizations such as the Social Accountability International (SAI), the Account Ability (AA), the Global Reporting Initiative (GRI), and the Ethical Trading Initiative (ETI), just to mention a few, which have continued to guide corporate entities with usable standards and guidelines. That we are still having serious issues in this sector is beyond belief, but the fact remains that we still have a lot to contend with in regard to this aspect of CSR which is why this book on Social Audit Regulation is now being added to the literature.
Ali Mansoury - One of the best experts on this subject based on the ideXlab platform.
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Firm Size, Audit Regulation and Fraud Detection: Empirical Evidence from Iran
Management Science, 2009Co-Authors: Salehi, Ali MansouryAbstract:An Auditor has the responsibility for the prevention, detection and reporting of fraud. Illegal acts and errors are the most controversial issues in Auditing, and have been the most frequently debated areas amongst Auditors, politicians, media, regulators and the public. Prior research has documented a positive association between Audit quality and Auditor size. While some studies have used the Audit fee as a surrogate for Audit quality, other studies have employed more direct measures, such as the outcomes of quality control reviews. Those latter studies, however, used samples that suffer from severe geographic or client-type restrictions. Moreover, most studies of the quality-size relationship have focused on relatively large cpa firms. By the way, in recent years there has been considerable debate about the nature of Audit practice (Salehi 2007). Auditors also have responsibility for ensuring the accuracy and precision of statements prepared by managers.
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Firm Size and Audit Regulation and Fraud Detection: Empirical Evidence From Iran
ABAC Journal, 2009Co-Authors: Salehi, Ali Mansoury, Reza PirayeshAbstract:An Auditor has the responsibility for the prevention, detection and reporting of fraud, other illegal acts and errors is one of the most controversial issues in Auditing, and has been one of the most frequently debated areas amongst Auditors, politicians, media, regulators and the public (Gay et al 1997). Prior research has documented a positive association between Audit quality and Auditor size. While some studies have used Audit fee as a surrogate for Audit quality, other studies have employed more direct measures, such as the outcomes of quality control reviews. Those latter studies, however, used samples that suffer from severe geographic or client type restrictions. Moreover, most studies of the quality-size relationship have focused on relatively large CPA firms. In recent years there has been considerable debate about the nature of Audit practice (Salehi, 2007). Auditors also have responsibility regarding accuracy and precise of statements prepared by managers.
Mia Mahmudur Rahim - One of the best experts on this subject based on the ideXlab platform.
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social Audit Regulation development challenges and opportunities
QUT Business School; School of Accountancy, 2015Co-Authors: Mia Mahmudur Rahim, Samuel O. IdowuAbstract:Our world has continued to develop its understanding and practice of corporate social responsibility (CSR) even during the heat of the recent global financial crisis which shook our world to a breaking point and made things almost impossible for all. There are many compelling tools which have been devised and continued to be used to improve corporate activities and performance in the field of CSR. Irresponsible practices and scandalous activities have been exposed through fatal accidents, by research studies and the media in different factories that supply merchandise to retailers worldwide. Problems in the factories of many companies in emerging economies that operate in the supply chain sector have meant that responsible actions were necessary to avert the occurrence and reoccurrences of unimaginable disasters that could ensue in the supply chain sector and those sectors that rely on it for their own operational activities. Responsible social Auditing of what goes on in the sector is indeed a welcome corporate action which stakeholders including many nongovernmental organizations (NGOs) and those sectors whose survival depends on the supply chain sector would applaud.Modern corporate entities which aspire to be perceived by all as socially responsible are embedding different socially responsible activities into their strategies. CSR reports have been issued by corporate entities worldwide for more than two decades. The quality of these reports has continued to improve year in, year out. Many multi-stakeholder organizations have emerged over the course of time to provide needed guidelines and directions and ensure that corporate entities that aspire to make a positive difference in their social, economic, and environmental impacts on our world are aware of what they should do and how they should do them. See, for example, organizations such as the Social Accountability International (SAI), the Account Ability (AA), the Global Reporting Initiative (GRI), and the Ethical Trading Initiative (ETI), just to mention a few, which have continued to guide corporate entities with usable standards and guidelines. That we are still having serious issues in this sector is beyond belief, but the fact remains that we still have a lot to contend with in regard to this aspect of CSR which is why this book on Social Audit Regulation is now being added to the literature.
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Social Audit Regulation: Development, challenges and opportunities [CSR, Sustainability, Ethics and Governance]
2015Co-Authors: Mia Mahmudur Rahim, Samuel O. IdowuAbstract:This book takes the concept of social Audit and lifts it beyond the role of functioning largely as a management tool. The book proposes a system in which social Audit is regulated so as to provide a mechanism for effectively promoting corporate accountability in society. Taking this as its theme, this book provides both a conceptual explanation of the developmental perspectives of social Audit Regulation and empirical evidence of the impact of social Audit practice from different parts of the world. It is the first book to explore the issues and challenges related to the development of effective social Audit Regulation.
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Social Audit Regulation - Social Audit Regulation: Development, Challenges and Opportunities
CSR Sustainability Ethics & Governance, 2015Co-Authors: Mia Mahmudur Rahim, Samuel O. IdowuAbstract:Our world has continued to develop its understanding and practice of corporate social responsibility (CSR) even during the heat of the recent global financial crisis which shook our world to a breaking point and made things almost impossible for all. There are many compelling tools which have been devised and continued to be used to improve corporate activities and performance in the field of CSR. Irresponsible practices and scandalous activities have been exposed through fatal accidents, by research studies and the media in different factories that supply merchandise to retailers worldwide. Problems in the factories of many companies in emerging economies that operate in the supply chain sector have meant that responsible actions were necessary to avert the occurrence and reoccurrences of unimaginable disasters that could ensue in the supply chain sector and those sectors that rely on it for their own operational activities. Responsible social Auditing of what goes on in the sector is indeed a welcome corporate action which stakeholders including many nongovernmental organizations (NGOs) and those sectors whose survival depends on the supply chain sector would applaud.Modern corporate entities which aspire to be perceived by all as socially responsible are embedding different socially responsible activities into their strategies. CSR reports have been issued by corporate entities worldwide for more than two decades. The quality of these reports has continued to improve year in, year out. Many multi-stakeholder organizations have emerged over the course of time to provide needed guidelines and directions and ensure that corporate entities that aspire to make a positive difference in their social, economic, and environmental impacts on our world are aware of what they should do and how they should do them. See, for example, organizations such as the Social Accountability International (SAI), the Account Ability (AA), the Global Reporting Initiative (GRI), and the Ethical Trading Initiative (ETI), just to mention a few, which have continued to guide corporate entities with usable standards and guidelines. That we are still having serious issues in this sector is beyond belief, but the fact remains that we still have a lot to contend with in regard to this aspect of CSR which is why this book on Social Audit Regulation is now being added to the literature.
Salehi - One of the best experts on this subject based on the ideXlab platform.
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Firm Size, Audit Regulation and Fraud Detection: Empirical Evidence from Iran
Management Science, 2009Co-Authors: Salehi, Ali MansouryAbstract:An Auditor has the responsibility for the prevention, detection and reporting of fraud. Illegal acts and errors are the most controversial issues in Auditing, and have been the most frequently debated areas amongst Auditors, politicians, media, regulators and the public. Prior research has documented a positive association between Audit quality and Auditor size. While some studies have used the Audit fee as a surrogate for Audit quality, other studies have employed more direct measures, such as the outcomes of quality control reviews. Those latter studies, however, used samples that suffer from severe geographic or client-type restrictions. Moreover, most studies of the quality-size relationship have focused on relatively large cpa firms. By the way, in recent years there has been considerable debate about the nature of Audit practice (Salehi 2007). Auditors also have responsibility for ensuring the accuracy and precision of statements prepared by managers.
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Firm Size and Audit Regulation and Fraud Detection: Empirical Evidence From Iran
ABAC Journal, 2009Co-Authors: Salehi, Ali Mansoury, Reza PirayeshAbstract:An Auditor has the responsibility for the prevention, detection and reporting of fraud, other illegal acts and errors is one of the most controversial issues in Auditing, and has been one of the most frequently debated areas amongst Auditors, politicians, media, regulators and the public (Gay et al 1997). Prior research has documented a positive association between Audit quality and Auditor size. While some studies have used Audit fee as a surrogate for Audit quality, other studies have employed more direct measures, such as the outcomes of quality control reviews. Those latter studies, however, used samples that suffer from severe geographic or client type restrictions. Moreover, most studies of the quality-size relationship have focused on relatively large CPA firms. In recent years there has been considerable debate about the nature of Audit practice (Salehi, 2007). Auditors also have responsibility regarding accuracy and precise of statements prepared by managers.
Tim D. Bauer - One of the best experts on this subject based on the ideXlab platform.
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The Effects of Client Identity Strength and Professional Identity Salience on Auditor Judgments
The Accounting Review, 2014Co-Authors: Tim D. BauerAbstract:ABSTRACT: Considerable recent Audit Regulation, both proposed and mandated, and accounting research has focused on Auditor independence threats arising over long Auditor tenure. Psychology research, however, suggests independence threats also likely arise when Auditor tenure is short because Auditors can quickly develop a strong client identity, raising questions about the effectiveness of mandatory Audit partner or firm rotation to address independence concerns. Relying on Social Identity Theory, I examine mechanisms for promoting Auditor independence that can be implemented regardless of Auditor tenure or rotation. I conduct two experiments in a setting with no prior Auditor-client history. As predicted, Auditors who identify more strongly with their clients, by sharing their values, agree more with the client's preferred accounting treatment, unless the salience or arousal of their professional identity is heightened. Further, as predicted, heightening professional identity salience increases professio...