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Auditing is generally considered to be a particularly practical discipline. This hampers theoretical research, as does its complex nature. The unquestioning acceptance and implementation of rules governing auditing practice could lead to poor outcomes. This book provides a theory of auditing that underpins auditing practice. Identifying the objectives of auditing in the context of financial reporting, this book examines underlying beliefs to provide a deeper understanding of the concepts of auditing. In analyzing the field from a theoretical perspective, the author encounters important concepts such as materiality, verification, evidence, risk and professional judgement. Philosophical ideas about the social construction of reality are employed to explain the role of theory in a building block of the business world. This book is vital reading for auditing scholars globally, whilst its conclusions offer an interesting case study in the philosophy of professional judgement
Analysing the law of evidence, this book includes essential doctrinal analysis. It takes an account of evidence theory, psychological research on information processing and retrieval, socio-legal work on police investigations, and jury research projects. It reviews changes to the law, brought about by the Criminal Justice Act 2003.
Accounting standards are an essential element in the regulation of current financial reporting. Standard setters promulgate such standards, and companies and professional accountants follow them in preparing financial reports. Although much has been written about the history of standard setting, the conceptual underpinnings of accounting standards, the process of setting them, and whether such standards should be ‘rules-based’ or ‘principles-based,’ there has been little written about the kind of thing they are. This book examines the nature of accounting standards and the very idea of a rule, of implementation guidance, and of the objectives that are included in them. It enables the reader to grasp the reasons for promulgating standards, the role of the conceptual framework in setting standards in an institutional context, and the kind of rules that are useful in regulating financial reporting. The insights provided by this examination are used to throw light on the distinction between ‘principles-based’ and ‘rules-based’ standards and on the nature of ‘good’ accounting standards.'
This is Professor Ian Dennis' new book on the doctrine and theory of the law of criminal procedure in England and Wales. Covering the principal stages of the criminal process, beginning with the investigation of crime, going on to prosecution and the alternatives to prosecution, moving then to the criminal trial, and dealing finally with appeal and review. The objectives of the book will be to expound and analyse the doctrines and rules of the law, to discuss their rationales, and to evaluate their moral and practical justification. This will book will be suitable for both students and practitioners wishing a more in-depth look at Criminal Procedure and Process.
Many academic criminal lawyers and criminal law theorists seek to resolve the optimum conditions for a criminal law fit to serve a liberal democracy. Typical wish lists include a criminal law that intervenes against any given individual only when there is a reasonable suspicion that s/he has caused harm to the legally protected interests of another or was on the brink of doing so. Until there is conduct that gives rise to a reasonable suspicion of criminal conduct by an individual, s/he should be allowed to go about his or her business free from covert surveillance or other forms of intrusion. All elements of crimes should be proved beyond any reasonable doubt. Any punishment should be propo...
Drawing on the work of Eric Gans and René Girard, novelist and literary scholar Dennis (U. of Ottawa) contends that British poet Byron (1788-1824) changed his ideas about what could and should be desired during the course of his writing career. He considers victory and defeat in the eastern tales, heroic victimhood in Prometheus and The Prisoner of Chillon, Byron's sincerity, and the market in Don Juan. Only names and titles are indexed.
The Parthenon sculptures in the British Museum are unrivaled examples of classical Greek art, an inspiration to artists and writers since their creation in the fifth century bce. A superb visual introduction to these wonders of antiquity, this book offers a photographic tour of the most famous of the surviving sculptures from ancient Greece, viewed within their cultural and art-historical context. Ian Jenkins offers an account of the history of the Parthenon and its architectural refinements. He introduces the sculptures as architecture--pediments, metopes, Ionic frieze--and provides an overview of their subject matter and possible meaning for the people of ancient Athens. Accompanying photo...
This volume brings together many of the leading researchers on human intelligence and cognition to address issues including definition, measurement, and instructional design. Its publication is a result of the Inaugural Spearman Seminar recently held at the University of Plymouth -- a seminar that is slated to become a regularly scheduled event providing a major international forum for the presentation of work on human abilities. To properly inaugurate this series, scientific experts in this field were asked to reflect on various issues raised but not resolved in Charles Spearman's classic work, The Abilities of Man: Their Nature and Measurement, published in 1927. As a result of this approa...
"A young Englishman travels in a half-known and neglected country, which he has always been taught to look down on. Here, however, he discovers a fullness and authenticity that shows him his own emptiness and artificiality. He falls in love with a woman who seems to embody this romantic land. After complications they marry, and he is a new man." "When such a 'National Tale' is told from the perspective of the Englishman, but written by a native of Ireland, Scotland or the new United States, the operation of what Rene Girard has called triangular or imitative desire can clearly be discerned. If the foreigner desires the woman through her nation, or vice-versa, the homeland is made desirable t...