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The Future of Audit
At a time when increased independence requirements for auditors, legal backing for auditing standards, and increased audit documentation requirements have occurred, this book examines key issues in the market for audit services in Australia. It investigates issues including: the understandability of audit and the state of the audit expectations gap; auditors' business acumen and industry expertise; the auditors' use of materiality; whether or not the increasingly prescriptive nature of auditing is creating a distraction from the 'real' audit task and stifling auditors' judgement; whether or not CLERP 9 reforms involving audit partner rotation and restrictions on non-audit service provision are efficient and effective and reactions to the increasing scrutiny of auditors and audit firms by regulators. With its thorough coverage of contemporary issues, this book intersperses the authors' summaries, interpretations and recommendations with the perceptions, expressed in their own words in order to faithfully convey their candid assessments, of users of audit reports, purchasers and suppliers of the audit product, auditing standard setters and regulators of the audit market.
Poverty Reduction Policies and Practices in Developing Asia
This book looks at the major policy challenges facing developing Asia and how the region sustains rapid economic growth to reduce multidimensional poverty through socially inclusive and environmentally sustainable measures. Asia is facing many challenges arising from population growth, rapid urbanization, provision of services, climate change and the need to redress declining growth after the global financial crisis. This book examines poverty and related issues and aims to advance the development of new tools and measurement of multidimensional poverty and poverty reduction policy analysis. The book covers a wide range of issues, including determinants and causes of poverty and its changes;...
Principles of Contemporary Corporate Governance
Principles of Contemporary Corporate Governance, Second Edition, provides a concise presentation of vital topics and emerging themes in corporate governance within the private sector, while maintaining the key elements of the successful first edition. This definitive book not only exposes the fundamental principles of corporate governance, it builds upon them by illustrating how they are applied. It includes several prominent case studies, and directors' duties and liability are illustrated by drawing on the most recent Australian court cases. Although grounded in Australian corporate governance, the book will appeal to practitioners and students of law and business management internationally. Principles of corporate governance are explicated for readers in all jurisdictions, with specific reference to the Global Financial Crisis (GFC) and the implications for corporate governance developments in the future.
Handbook of Accounting and Development
'The Handbook of Accounting and Development examines the major areas of accounting and development (financial reporting, management control, taxation, education) in both the public and private sectors. The four editors have written two of the chapters, including the "Introduction" which is more substantial and useful than an average introduction. The remaining 14 chapters are contributed by 22 distinguished authors who work in nine different countries. The quality of the writing is high throughout. The Handbook should be warmly welcomed by policy-makers and academics, especially those of us who have not paid enough attention to such matters in the past.' – Christopher Nobes, Royal Holloway...
Australian Social Attitudes IV
Around the world, democracies have seen a decline in social and political trust. Australian Social Attitudes IV: The Age of Insecurity is an in-depth look at the economic and geopolitical uncertainty that pervades Australian public discourse. In the decade following the Howard administration, Australian politics has been defined by growing uncertainty, instability, and the emergence of popular disaffection with the political class, similar to what has been seen in the United States and Britain. Featuring contributions from Australia’s leading social scientists, this book explores the connection between insecurities and disaffection, and the ways in which they have manifested – in populist voting patterns, suspicions about climate science, and hostilities to immigration. A fascinating insight into what Australians think about contemporary political and social issues, this book is designed to present the public, media, and policymakers with up-to-date analysis of public opinion about important topics confronting Australian politics and society.
ASEAN and Regional Actors in the Indo-Pacific
This book discusses the shifting regional geopolitical engagements and development of rearranged connections emerging among ASEAN and non-ASEAN actors. First, the book focuses on the crucial discourse surrounding the Indo-Pacific region, including its challenges, continuity, and relevance. The discussion highlights the growing influence of regional actors such as India, Thailand, Japan, and the US, particularly in the context of a pressing question of collaboration versus containment amidst China’s rise. The book delves into various topics, such as geopolitical anxieties, economic strength, foreign policy, international relations, development, and security promotion in South and Southeast ...
The Concentration of Power
Since the beginning of organized societies, power and leadership have operated in human hierarchies, which are concentrating power in an accelerating manner, according to the comprehensive analysis of Dr. Anders Corr in his book The Concentration of Power: Institutionalization, Hierarchy & Hegemony. “This sweeping study belongs next to Niall Ferguson and Jared Diamond in our understanding of how the world works and how it can work better.” — James Kraska, Harvard Law School “A must-read for legislators, military strategists, leading academics, regulators, and anyone interested in the existential threat that the concentration of economic, political, and informational power in an illib...
South Asia in the Era of Globalization
The South Asian economies constitute the largest and most densely populated region of the world. With an estimated 1.4 billion plus people, this is a larger market area than China. This volume addresses South Asia's opening up and attempts to integrate into the global economy. The volume is unique among existing offerings on South Asia in that it covers the dynamics of structural adjustments due to globalisation, focusing on the development and welfare aspects of the region. The contributions, by a broad range of international experts from the disciplines of banking and finance, economics, management and political science, are informed by three central themes. The three themes are industry reforms and market adjustment; economic performance and the effects on globalisation on specific industries; and economic development, poverty and welfare issues. The volume adopts a broad interdisciplinary approach to these issues and will appeal to readers from across the business disciplines.
Climate Change and Critical Agrarian Studies
Climate change is perhaps the greatest threat to humanity today and plays out as a cruel engine of myriad forms of injustice, violence and destruction. The effects of climate change from human-made emissions of greenhouse gases are devastating and accelerating; yet are uncertain and uneven both in terms of geography and socio-economic impacts. Emerging from the dynamics of capitalism since the industrial revolution — as well as industrialisation under state-led socialism — the consequences of climate change are especially profound for the countryside and its inhabitants. The book interrogates the narratives and strategies that frame climate change and examines the institutionalised respo...
