Academic literature on the topic 'KPMG Peat Marwick'

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Journal articles on the topic "KPMG Peat Marwick"

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Elliott, Robert, and Huijue Kelly Duan. "The Future of Auditing: An Interview with Robert Elliott." Journal of Emerging Technologies in Accounting 19, no. 2 (2022): 23–27. http://dx.doi.org/10.2308/jeta-10823.

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ABSTRACT This paper examines the future of auditing based on responses received on November 22, 2021, from Robert Elliott, who is a retired partner at KPMG Peat Marwick LLP, former chairman of the AICPA Special Committee on Assurance Services, and past Chair of the Board of the AICPA. Robert provided his views on different perspectives of audit practices and changes. His responses in this study cover the value of auditing, the importance of information, the development of information technology, and the future changes in the audit profession.
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Hastings, W. K. "Controller and Auditor-General v Davison: Three Comments." Victoria University of Wellington Law Review 26, no. 2 (1996): 459. http://dx.doi.org/10.26686/vuwlr.v26i2.6164.

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This article is a case note of Controller and Auditor-General v Davison CA 226/95, 16 February 1996. The case involved an application for judicial review of an order by the "Winebox" Commission of Inquiry to the Audit Office and KPMG Peat Marwick to produce documents relating to their functions as Government Auditor of the Cook Islands. The three authors make comments about the case and its impact on private international law, noting in particular the doctrine of sovereign immunity. *NOTE: a French version summary is provided at 476.
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C. Hok, Donald, Pierfilippo M. Natta, Olivia Acuff, and George Zaharatos. "Eradicating Forced Labour in Global Supply Chains." Global Trade and Customs Journal 15, Issue 8 (2020): 388–400. http://dx.doi.org/10.54648/gtcj2020078.

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Whilst globalization has taken command of supply chains worldwide, and human rights practices are being respected with stricter conviction, the burden to eradicate forced Labour and modern slavery from global supply chains has shifted from governments to corporations. In this article Klynveld Peat Marwick Goerdeler (KPMG) offers a global perspective on how the US government has ramped up efforts in eliminating forced Labour linked to the importation of goods into the US. The article addresses both policy and legislative authorities as well as case studies linked to company initiatives. A furth
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Odum, Augustine Nwekemezie, and Egbunike Francis Chinedu. "External Auditor Selection Choice: A Multinomial Logistic Regression Approach." Indonesian Journal of Contemporary Accounting Research 1, no. 1 (2019): 9. http://dx.doi.org/10.33455/ijcar.v1i1.78.

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This research work examines the factors that determine the selection of external auditor among Global Brand listed companies in Nigeria. The variables of Audit Big 4 firms which include Deloitte, Klynveld Peat Marwick Goerdeler, (KPMG) and Price Water House Coopers (PWC) where selected as choice target for this research work. Big four audit firm of Ernst’s & Young (E&Y) was excluded in the sample as it is found not to have provided audit services to any of the selected global brand listed company in Nigeria during the period covered by this study. The study employed the methodology of
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Odum, Augustine Nwekemezie, and Francis Chinedu Egbunike. "External Auditor Selection Choice: A Multinomial Logistic Regression Approach." Indonesian Journal of Contemporary Accounting Research 1, no. 1 (2019): 9. http://dx.doi.org/10.33455/ijcar.v1i1.88.

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This research work examines the factors that determine the selection of external auditor among Global Brand listed companies in Nigeria. The variables of Audit Big 4 firms which include Deloitte, Klynveld Peat Marwick Goerdeler, (KPMG) and Price Water House Coopers (PWC) where selected as choice target for this research work. Big four audit firm of Ernst’s & Young (E&Y) was excluded in the sample as it is found not to have provided audit services to any of the selected global brand listed company in Nigeria during the period covered by this study. The study employed the methodology of
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Marakala, Suresh. "Fintech Disruption and Its Effect on the Profitability of Indian Banks: Public vs. Private." INTERANTIONAL JOURNAL OF SCIENTIFIC RESEARCH IN ENGINEERING AND MANAGEMENT 09, no. 03 (2025): 1–9. https://doi.org/10.55041/ijsrem43281.

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Fintech, or financial technology, is revolutionizing the financial sector by offering innovative alternatives to traditional banking and financial services. This study explores the evolution of fintech and its impact on the profitability of public and private sector banks in India. Using data from PricewaterhouseCoopers (PwC), Kleinfeld Peat Marwick Goerdeler (KPMG), the Reserve Bank of India (RBI), and the Social Science Research Network (SSRN), the research examines fintech's historical development, market size, and growth in the Indian banking sector. With India emerging as one of the faste
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Tewari, Ankur Ratnam, and Lokesh Ramnath Maharajh. "Exploring Reflections of Lecturers on Ethics in the Accounting Curriculum: A Case Study of Ukzn and Unizulu, South Africa." International Journal of Financial Research 12, no. 4 (2021): 65. http://dx.doi.org/10.5430/ijfr.v12n4p65.

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The accounting profession has changed considerably over the past twenty years or so. This has led to the new accounting curriculum undergoing many changes such as increased financial fraud coverage, laws relating to financial crime and globalisation and financial security issues. However, there have been many financial scandals in the 21st century in the African and American context. Several notable incidents of ethical misconduct such as Enron, Klynveld Peat Marwick Goerdeler (KPMG), and Satyam (which negatively impact the world economy) are examples of misuse of accounting to cover the truth
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Simiyu, Albert, Bitange Ndemo, Mary Kinoti, and Gituro Wainaina. "Entrepreneurial Inclination and Organisational Performance of Kenyan Small and Medium Enterprises: The Mediating Role of Business Model Innovation." Archives of Business Research 11, no. 11 (2023): 68–88. http://dx.doi.org/10.14738/abr.1111.15915.

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This study investigated the effect of entrepreneurial inclination on Kenyan Small and Medium Enterprises (SMEs) performance and whether this effect was mediated through Business Model Innovation (BMI). Primary data were collected from a sample of 221 SMEs that had been ranked among the Top 100 medium enterprises in Kenya between 2008 and 2019 through Klynveld Peat Marwick Goerdeler (KPMG) and Nation Media Group yearly surveys. Data accepted from 134 top executives of the SMEs was analysed through regression analysis. The results revealed that entrepreneurial inclination indirectly influenced o
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Cahyadi, Hadi, Dina Andrias, Ronnie Resdianto Masman, Estralita Trisnawati, and Henryanto Wijaya. "Investigating the determinants of turnover intention among the big 4 public accounting firms in Indonesia." International Journal of Innovative Research and Scientific Studies 7, no. 4 (2024): 1423–34. http://dx.doi.org/10.53894/ijirss.v7i4.3441.

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This study examines the factors influencing turnover intention among staff auditors in the Big 4 public accounting firms in Indonesia specifically focusing on pay satisfaction, work overload, work stress, external work opportunities, work satisfaction and organizational commitment. Data from 144 participants employed by Big 4, namely PricewaterhouseCoopers (PwC), Ernst & Young (EY), Deloitte and Klynveld Peat Marwick Goerdeler (KPMG) was collected through a Google Form questionnaire and analyzed using SMART Partial Least Square (PLS) 4.0. The outcomes show that work overload positively aff
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Simiyu, Albert Kisiang’ani, Elijah Bitange Ndemo, Mary Wanjiru Kinoti, and Gituro Wainaina. "Entrepreneurial Orientation as Antecedent of Business Model Innovation in Medium Enterprises in Kenya." European Scientific Journal, ESJ 19, no. 1 (2023): 140. http://dx.doi.org/10.19044/esj.2023.v19n1p140.

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This study investigated the influence of entrepreneurial orientation on business model innovation in medium enterprises in Kenya. The study was grounded on the dynamic capabilities view. A descriptive cross-sectional survey research design was adopted to achieve the study’s objective. The sampling frame was the Klynveld Peat Marwick Goerdeler (KPMG) East Africa and the Nation Media Group annual Top100 companies in Kenya. Stratified random sampling was utilized to derive 221 companies that were used in the study. Primary data were collected from single respondents comprising senior managers of
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Books on the topic "KPMG Peat Marwick"

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Investigations, United States Congress Senate Committee on Governmental Affairs Permanent Subcommittee on. U.S. tax shelter industry, the role of accountants, lawyers, and financial professionals: Four KPMG case studies : FLIP, OPIS, BLIPS, and SC2 : report. U.S. G.P.O., 2003.

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United States. Congress. Senate. Committee on Governmental Affairs. Permanent Subcommittee on Investigations. U.S. tax shelter industry, the role of accountants, lawyers, and financial professionals: Four KPMG case studies : FLIP, OPIS, BLIPS, and SC2 : report. U.S. G.P.O., 2003.

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United States. Congress. Senate. Committee on Governmental Affairs. Permanent Subcommittee on Investigations. U.S. tax shelter industry, the role of accountants, lawyers, and financial professionals: Four KPMG case studies : FLIP, OPIS, BLIPS, and SC2 : report. U.S. G.P.O., 2003.

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Kynveld Peat Marwick Goerdeler (Firm). The international banking and finance practice of KPMG, service worldwide. Kynveld Peat Marwick Goerdeler, 1987.

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Marwick, KPMG Peat, ed. The KPMG Peat Marwick 1991-92 business adviser for growing companies. Collier Books, 1990.

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Division, United States General Accounting Office Accounting and Information Management. Results of GAO's assistance on audit of U.S. Government Printing Office's fiscal year 1997 financial statements. The Office, 1998.

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United States. General Accounting Office. Accounting and Information Management Division. Results of GAO's assistance on audit of U.S. Government Printing Office's fiscal year 1997 financial statements. The Office, 1998.

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Division, United States General Accounting Office General Government. Assessment of contractor's review of INS' analysis of a random sample of recently naturalized aliens. The Office, 1998.

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Das, Satyajit. Swaps and financial derivatives: The global reference to products, pricing, applications and markets ; with chapters by Allen Allen & Hemsley and KPMG Peat Marwick. 2nd ed. Law Book Company, 1994.

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Cypert, Samuel A. Following the money: The inside story of accounting's first mega-merger. AMACOM, 1991.

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Book chapters on the topic "KPMG Peat Marwick"

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Power, Michael. "Auditing and the Politics of Regulatory Control in the UK Financial Services Sector." In Corporate Control and Accountability. Oxford University PressOxford, 1995. http://dx.doi.org/10.1093/oso/9780198259909.003.0010.

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Abstract The early 1990s will be remembered as a critical period for the auditing ‘industry’. A series of ‘failures’ in the UK financial services sector received prominent coverage in the national press, notably the closure of the Bank of Credit and Commerce International (BCCI) in mid-1991 and the collapse of the Maxwell business empire. These events added further fuel to continuing preoccupations with the ‘expectations gap’, understood as the difference between public and auditor perceptions of the role of audit (e.g., KPMG Peat Marwick McLintock 1990; Humphrey 1991). In the UK research has
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Reports on the topic "KPMG Peat Marwick"

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Smolenyak, Barbara E., Donald D. Steele, Andrew Katsaros, Sunil R. Kadam, and Nancy C. Cipolla. Ouality Control Review of KPMG Peat Marwick LLP and the Defense Contract Audit Agency The Smithsonian Institution Fiscal Year Ended September 30, 1996. Defense Technical Information Center, 1998. http://dx.doi.org/10.21236/ada373715.

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