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Auditing, Trust and Governance
The reputation of corporate reporting has been in crisis. Trust in the process of financial accounting and auditing has been undermined by a series of high profile scandals involving major corporations, including Enron, Parmalat, Ahold, and Worldcom. In response, regulators and practitioners world-wide have put forward a series of initiatives to re
Information Systems
This book constitutes selected papers from the 19th European, Mediterranean, and Middle Eastern Conference, EMCIS 2022, which was held virtually during December 7-8, 2022. EMCIS covers technical, organizational, business, and social issues in the application of information technology and is dedicated to the definition and establishment of Information Systems (IS) as a discipline of high impact for IS professionals and practitioners. It focuses on approaches that facilitate the identification of innovative research of significant relevance to the IS discipline following sound research methodologies that lead to results of measurable impact. The 47 papers presented in this volume were carefull...
Sustainable Digital Transformation
Digital transformation is one of the most discussed topics today because of its impact on society and the economy. This book explores how digital transformation can be made sustainable and how sustainability strategies can be integrated into the different phases of digital transformation development. It shows how ICT experts, managers, and policy makers can contribute to a sustainable digital transformation by examining the technological, organizational, and societal implications. The book is based on a selection of best papers on this topic presented at the annual conference of the Italian Chapter of AIS in Trento, Italy, in October 2021. The plurality of views offered makes the book particularly relevant for scholars, companies, and organizations in the public sector.
Engineering the Transformation of the Enterprise
The topics in this book cover a broad range of research interests: from business engineering and its application in corporate and business networking contexts to design science research as well as applied topics, where those research methods have been employed for modeling, data warehousing, information systems management, enterprise architecture management, management of large and complex projects, and enterprise transformation. The book is a Festschrift for Robert Winter in order to appreciate his work and to honor him as a personality with a high reputation in the information systems community. To this end, many professional colleagues or long-time companions both from the Institute of In...
The auditor
The overall purpose of this licentiate dissertation is to advance our understanding of the auditor by creating a concept of the auditor through focusing on auditors' own perceptions and understandings of their work in relation to boundary-setting forces. The audit profession, the audit firm, the client, society, regulations, and the market are all boundary-setting forces that influence the work of auditors and how auditors perceive and understand their work. The concept of the auditor consists of who the auditor is and what the auditor does; this concept is shaped interactively by the boundary-setting forces, that exist in the auditors’ environment and by the auditors themselves, through t...
Stand at Stormy Mesa
STAND at STORMY MESA After Bryan of Carrizo Creek. Both Bryan and Beth were very happy on their wedding day. Their joy and happiness grew with the birth of their son William James Muise. Bryan's uncle Jim proved his abilities and value, but he left the newly weds not long after the wedding. During Jim's absence, Bryan and Beth faced many challenges, one of which was the birth of little William. In Jim's absence, Bryan and Beth took care of business as needed. The newly-weds were happy and found plenty of adventure in their lives that included wild horses, further exploration of Stormy Mesa, Indians and other surprises. The arrival of two slave bounty hunters brought further reality to the fact that possible danger would continue to plague their friend Wil, even though he had fled to California. The elements as well as other threats required that Bryan and Beth remain vigilant at all times. Beth did discover, however, that not all Indians were bad. After about a year, Jim returned to find Bryan's ranch deserted along with evidence that there had been an Indian attack. Jim returned just in time to help fight off a Comanche raiding party and face the bounty hunters as well.
Governance and Sustainability in Information Systems. Managing the Transfer and Diffusion of IT
This book constitutes the refereed proceedings of the IFIP WG 8.6 International Working Conference on Governance and Sustainability in Information Systems, held in Hamburg, Germany, in September 2011. The 14 revised full papers and 16 research in progress and practice papers presented were carefully reviewed and selected from 47 submissions. The full research papers are organized in the following topical sections:governance, sustainability, design themes, customer and user integration, and future subjects.
Contemporary Corporate Governance
Corporate governance has evolved over the past fifty years. This text for advanced undergraduate and postgraduate students presents a contemporary view of the subject, covering both the foundations as well new developments such ESG. The book blends the discussion of theory with practice to help readers understand the evolution of corporate governance. The discussion of the Indian context and extensive bibliography makes the book useful for research students and professionals as well.
The Influence of Blockholders on Agency Costs and Firm Value
Markus P. Urban investigates the influence of large shareholders (the so-called blockholders) on agency costs and firm value, thereby accounting for blockholder characteristics and blockholder interrelationships. The work provides a profound theoretical and empirical analysis on the nature and effect of shareholder engagement with due regard to the specifics of the German institutional environment. Its empirical results illustrate that the effect of shareholder engagement depends on the characteristics of the specific blockholder as well as on interrelationships with additional blockholders.
