Search results for "auditing"

Corporate governance and firm performance: A comparative analysis of auditing problems

2006

The recent financial crises have created a new debate about comparison and convergence of different systems of corporate governance. In particular, they have underlined poor efficiency of rule structures to achieve a good relationship between different stakeholder’s rights. In line with many studies of corporate governance that emphasize the manager-stakeholders relationship as explained by agency theory, in this paper, I analyse the role of auditing as an incentive device to reduce contractual or transaction costs related to asymmetric information.Considering as a benchmark the recent US Sarbanes Oxley Act of July 2002. I describe a set of auditing principles by comparing common and civil …

Slikovnica kao predmet

2019

Based on recent studies on materiality, picturebook research, and cognitive studies, this paper investigates how children may perceive picturebooks as objects and their material properties. In this regard, we emphasise three dimensions of picturebooks as objects and relate them to developmental stages. The first dimension concerns the materials the picturebooks are composed of, such as paper, cardboard, wood, plastics, and cloth. The second dimension refers to the type of book, e.g. hardbacks, sets of cardboard sheets, fanfold books, pop-up books, and even hybrid objects such as books which are toys at the same time. Finally, this study focuses on the types of actions that are associated wi…

Disassembling the classroom – an ethnographic approach to the materiality of education

2012

The ethnography of education is challenged by the materiality of the classroom. Ethnographic accounts of school lessons mostly highlight language and interaction and offer no suitable methodology for researching objects and their role in the classroom. Moreover, objects are part of complex and interwoven assemblages involving human actors, practices and things. As such, their contribution to human practices often remains unnoticed in the background of routine activities. In order to make the materiality of practice available to ethnographic observation, we thus have to analytically disassemble these assemblages. An ethnographic approach that draws on practice theory and concepts developed i…

The Materiality of the Imagined Family

2012

Memories, forgetting and silences in the museographical proposal of the memory center “La Perla”

2019

El artículo analiza el proceso de selección y consagración de memorias en un caso particular: el del Espacio para la Memoria que funciona en lo que durante la última dictadura en Argentina (1976-1983) fue el Centro Clandestino de Detención (CCD) conocido como “La Perla” en la provincia de Córdoba, Argentina. El mismo analiza las funciones que fue asumiendo el lugar: CCD, cuartel militar, espacio de memorias, y los valores que diferentes grupos y el estado le adjudicaron a lo largo de su historia. A partir de allí, aborda las propuestas elaboradas para su institucionalización como espacio de memoria, la elaboración del guion del museo de sitio y las muestras exhibidas, profundizando en el ju…

Remembering and Forgetting, Discovering and Cherishing

2018

The events of the Second World War left considerable material remains in Finnish Lapland, ranging from the remnants of structures that were destroyed in the 1944–45 Lapland War, through to small, portable objects connected to soldiers, prisoners of war and civilians. These material remains have variously been saved and cherished by survivors and their families, disregarded as ‘war junk’, ‘discovered’ by hobbyists exploring the landscape, amassed and exchanged by private collectors, and accessioned into official museum collections. These various processes represent transformations of material culture to take on various meanings and embodiments, depending on the different individuals and orga…

Un códice facticio de cancioneros manuscritos del siglo XVI

2020

Se ofrece un completo análisis codicológico del manuscrito 2763 de la Biblioteca Universitaria de Salamanca. Se trata del volumen denominado SA10 en el sistema de siglas propuesto por Brian Dutton (1990-91), un códice que agrupa dos cancioneros manuscritos independientes de poesía medieval, fechables en la primera mitad del siglo XVI. El estudio exhaustivo de la estricta materialidad del códice se completa con el recuento y análisis de las obras y autores seleccionados, así como de su disposición y secuenciación. Los resultados permiten formular una hipótesis argumentada acerca de la génesis del volumen y de su complejo proceso de copia y transmisión. A complete codicological analysis of ma…

Audit fees and cost of debt: differences in the credibility of voluntary and mandatory audits

2019

Despite the extensive research on audit fees, few studies have examined the effect of audit fees on the cost of debt. Based on the credence goods theory, we examine whether the effect of audits on the cost of debt is affected by the type of audit (voluntary or mandatory) and the audit fees, as well as whether there is a combined effect of voluntary audits and audit fees, so that the effect of voluntary audits on the cost of debt is affected by audit fees. Using a sample of Spanish SMEs, we find an asymmetric effect of audit fees on the cost of debt: higher audit fees are associated with a lower cost of debt for voluntarily audited companies, while the association is not significant for mand…

Audit Reports on Financial Statements Prepared According to IASB Standards: Empirical Evidence from the European Union

2004

This paper examines the audit report of 147 firms from the European Union that prepare their financial statements in compliance with the standards developed by the International Accounting Standards Board. Bearing in mind that the consolidated accounts of listed companies will follow IAS from 2005 onwards, the purpose of this paper is to provide some insight into the current outcome of the statutory audit on this information. Interesting conclusions are drawn from this empirical study with regard to the auditing standards applied, the wording used and the differences observed between reports produced by auditors from the big firms and reports from different European countries. The need to h…

Applying Benford’s Law to Monitor Death Registration Data: A Management Tool for the COVID-19 Pandemic

2021

In Spain, the COVID-19 pandemic has impacted the various regions of the country differ7 ently. The availability of reliable and up-to-date information has proved to be fundamental for the 8 management of this health crisis. However, especially during the first wave of the pandemic (Feb9 ruary-August 2020), the disparity in the recording criteria and in the timing of providing these fig10 ures to the central government created controversy and confusion regarding the real dimension of 11 the pandemic. It is therefore necessary to have objective and homogeneous criteria at the national 12 level to guide health managers in the correct recording and evaluation of the magnitude of the pan13 demic…