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Literatura académica sobre el tema "Grant Thornton"

Autor: Grafiati

Publicado: 4 de junio de 2021

Última modificación: 11 de febrero de 2022

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Artículos de revistas sobre el tema "Grant Thornton"

Hutchinson, Ian y Conor Vibert. "Strategy at Grant Thornton Canada". Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration 21, n.º 4 (8 de abril de 2009): 394–96. http://dx.doi.org/10.1111/j.1936-4490.2004.tb00353.x.

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Mazurkiewicz, Michał. "Socio-Cultural Analysis of Sport". Respectus Philologicus 27, n.º 32 (25 de abril de 2015): 217–18. http://dx.doi.org/10.15388/respectus.2015.27.32.22.

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Ng, Alexander W., Lasse Mertins y Charles L. Martin. "Winstar Communications: corporate fraud and auditing procedures". CASE Journal 11, n.º 2 (2 de abril de 2015): 147–53. http://dx.doi.org/10.1108/tcj-07-2014-0053.

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Synopsis Winstar Communications was a successful and fast growing telecommunication company in the 1990s and early 2000s. However, in the early 2000s, the company started to struggle financially. In 2000, Grant Thornton audited Winstar, issuing an unqualified opinion. After Winstar went into bankruptcy in 2002, investors started to question the quality of the audit. This teaching case is based on the Gould v. Grant Thornton case that was tried in the United States Court of Appeals in 2011/2012. It provides accounting students with an opportunity to learn about auditing procedures and the consequences when auditing procedures are not correctly followed. Research methodology Teaching case study. Relevant courses and levels This case study is suitable for introductory undergraduate auditing, advanced undergraduate auditing and master level auditing courses.

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Кокорев, Дмитрий Александрович. "Выступление Лорда-Мэра Лондона Ольдермана Яна Людера на круглом столе «Государственно-частное партнерство». Тезисы статей". Journal of Corporate Finance Research / Корпоративные Финансы | ISSN: 2073-0438 3, n.º 3 (31 de diciembre de 2010): 100–101. http://dx.doi.org/10.17323/j.jcfr.2073-0438.3.3.2009.100-101.

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Данная статья является переводом выступления Лорда-Мэра Лондона Ольдермана Яна Людера на круглом столе «Государственно-частное партнерство — механизм преодоления кризисных явлений и структурных проблем экономики» организованным ГУ- ВШЭ и британской фирмой "Grant Thornton".

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Wieczynska, Maria. "The “Big” Consequences of IFRS: How and When Does the Adoption of IFRS Benefit Global Accounting Firms?" Accounting Review 91, n.º 4 (1 de enero de 2015): 1257–83. http://dx.doi.org/10.2308/accr-51340.

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ABSTRACT I investigate how the adoption of International Financial Reporting Standards (IFRS) affects audit markets. Specifically, I examine the effect of IFRS adoption on the likelihood and direction of auditor switching in a sample of firms from five European Union countries: the United Kingdom, Germany, Spain, Italy, and Poland during the period from 1998 through 2010. I hypothesize that IFRS adoption creates an expert advantage for global audit firms (i.e., Big 4 audit firms, Grant Thornton, and BDO) during a regime shift in reporting standards. I find that clients are more likely to switch from small to global audit firms in the year of IFRS adoption. I also hypothesize that the strength of a country's regulatory regime affects the likelihood of auditor replacement around IFRS adoption. I find that firms listed in countries with high-quality regulation and enforcement are significantly more likely to switch from small to global audit firms in the year of IFRS adoption (with the odds of the switch almost doubled when compared to non-adoption years). In weaker regulatory regimes, IFRS adoption is not associated with an increase in auditor switching. Additional tests provide evidence that global audit firms' advantage stems from their perceived IFRS expertise. Finally, the results confirm that not only Big 4, but also Grant Thornton and BDO, benefit from IFRS adoption.

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Smith, G. Stevenson. "MAURICE STANS' VIEWS ON SOCIAL RESPONSIBILITY IN THE ACCOUNTING PROFESSION". Accounting Historians Journal 34, n.º 1 (1 de junio de 2007): 147–72. http://dx.doi.org/10.2308/0148-4184.34.1.147.

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Maurice Stans (1908–1998) is remembered for his role in the Watergate scandal of the 1970s, but he was also an early contributor to the literature on the accounting profession's obligations to the general public. His writings and speeches in this area have a place in the history of social responsibility accounting. The paper discusses his writings as well as his comments collected in an audio-taped interview about his role in the accounting profession as president of the American Institute of Accountants, senior partner in Alexander Grant (now Grant Thornton), and one of the first well-known practitioners to discuss broadly the importance of the accounting profession's social responsibilities. Today when accounting scandals have created questions about the credibility and integrity of financial reporting, it is reflective to see how concerns about financial reporting were once articulated.

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Wilson, Austin Wade. "Sport, culture and society: an introduction, 2nd ed., by Grant Jarvie, with James Thornton". Leisure/Loisir 37, n.º 3 (agosto de 2013): 307–9. http://dx.doi.org/10.1080/14927713.2013.848551.

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Davis, Jefferson T., Sridhar Ramamoorti y George W. Krull. "Understanding, Evaluating, and Monitoring Internal Control Systems: A Case and Spreadsheet Based Pedagogical Approach". AIS Educator Journal 12, n.º 1 (1 de enero de 2017): 59–68. http://dx.doi.org/10.3194/1935-8156-12.1.59.

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ABSTRACT This paper describes a case approach for teaching internal control evaluation (ICE) using an Excel spreadsheet patterned after software from Grant Thornton LLP (Grant) named INFOCUS. Although INFOCUS is not used or supported anymore by Grant, it was used for many years in training and development for ICE theory and application at the firm. Grant allows use of their software and approach for classroom use. From a conceptual pedagogy perspective, this approach is still applicable to current practice standards and guidelines for ICE and provides a systematic application to help students take the role of an auditor to document the accounting system, document the controls, select key controls, and make the preliminary control risk assessment. The case and spreadsheet application can also be applied to the COSO 2013 Framework focusing mostly on Risk Assessment, Control Activities, and Monitoring Activities to internal control systems. The spreadsheet application can accommodate cases that provide differing company sizes and levels of automated control environments for internal audit and management perspectives. This case and spreadsheet application provides students an opportunity to deeply understand and analyze the accounting processes, the internal controls, and the interrelationships between the processes and controls. Exposure to such a case and spreadsheet application helps prepare students to successfully complete internal control evaluations in the “real world.”

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Bik, Olof. "A view from practice - What audit firm leaders expect from audit research and how they see their role in strengthening the bridge between practice and science". Maandblad Voor Accountancy en Bedrijfseconomie 90, n.º 9 (22 de septiembre de 2016): 363–67. http://dx.doi.org/10.5117/mab.90.31362.

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The eight largest audit firms in the Netherlands (Deloitte, EY, KPMG, PwC and Baker Tilly Berk, BDO, Grant Thornton and Mazars jointly) have taken the initiative to establish the Foundation for Auditing Research (FAR) by providing the necessary research funds and research data. Stichting Accountantsfonds has recenty joint them. Affiliation with FAR is furthermore open for all audit firms and departments, both large and small, public audit firms as well as internal audit functions and government audit departments. With that, FAR provides for a unique collaboration between practice and science, strengthening the learning curve of the audit industry and its stakeholders, feeding accountancy education, and bolstering the accountancy research community in the Netherlands and abroad. The affiliated firms will arrange access to relevant audit firm data for well-defined research projects. Audit firms have agreed to open up the “black box” of the audit in order to make significant steps forward.

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Eshleman, John Daniel y Peng Guo. "Do Big 4 Auditors Provide Higher Audit Quality after Controlling for the Endogenous Choice of Auditor?" AUDITING: A Journal of Practice & Theory 33, n.º 4 (1 de abril de 2014): 197–219. http://dx.doi.org/10.2308/ajpt-50792.

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SUMMARY: Recent research suggests that Big 4 auditors do not provide higher audit quality than other auditors, after controlling for the endogenous choice of auditor. We re-examine this issue using the incidence of accounting restatements as a measure of audit quality. Using a propensity-score matching procedure similar to that used by recent research to control for clients' endogenous choice of auditor, we find that clients of Big 4 audit firms are less likely to subsequently issue an accounting restatement than are clients of other auditors. In additional tests, we find weak evidence that clients of Big 4 auditors are less likely to issue accounting restatements than are clients of Mid-tier auditors (Grant Thornton and BDO Seidman). Taken together, the evidence suggests that Big 4 auditors do perform higher quality audits. JEL Classifications: M41, M42 Data Availability: All data are publicly available from sources identified in the text.

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Tesis sobre el tema "Grant Thornton"

Vidigal, André Filipe Pavia. "Relatório de Estágio na Grant Thornton Consultores". Master's thesis, Instituto Superior de Economia e Gestão, 2010. http://hdl.handle.net/10400.5/3147.

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Mestrado em Ciências Empresariais
Trabalhar em Consultoria é uma das melhores formas de adquirir e consolidar conhecimentos, uma vez que permite o contacto com inúmeras empresas com problemas diversos. De forma a melhor entender o funcionamento das empresas, abordei duas áreas essenciais, a Financeira e a Fiscal. Foi através da envolvência com projectos reais que tive a oportunidade de adquirir novos conhecimentos e sedimentar outros adquiridos durante o meu percurso académico. O estágio assumiu uma vertente essencialmente prática, no qual desempenhei tarefas contabilísticas e fiscais, análises de situações financeiras de empresas e reestruturações. A presente conjuntura internacional remete para uma reorganização e adaptação das empresas, pondo à prova a capacidade de mudança das organizações.
Working in Consulting is one of the best ways to acquire and consolidate knowledge, because it allows contact with many companies with different problems. In order to better understand the operation of businesses, I focused on two key areas, the Finance and Taxation. It was through the surroundings with real projects that I had the opportunity to acquire new knowledge and also reinforce the one acquired during my academic journey. The internship took a key practice in which duties and tax accounting, analysis of financial positions of companies and restructuring. The present international conjuncture requires an adaptation and reorganization of businesses, testing the ability to change the organizations.

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Lindahl, Lisa y Laura Seredyte. "Få kvinnor i toppen - hur företag kan främja kvinnors avancemang : Lärdomar från Grant Thornton". Thesis, Örebro universitet, Handelshögskolan vid Örebro Universitet, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-72627.

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Kwaasi, Adjei Emmanuel y Kelvin Ubabuko. "The Consequences of Post-Merger & Acquisition Performance in Listed and Non-Listed Companies in Sweden : a Case Study for AstraZeneca AB, Cybercom Group AB, Grant Thornton Sweden AB and PayEx". Thesis, Högskolan på Gotland, Institutionen för humaniora och samhällsvetenskap, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hgo:diva-1107.

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Empirical research findings on the consequences of post-M&A performance have generated several result, although most of which are inconsistent. The relation of such post-M&A performances to non-listed and listed companies can be relative especially when considering the companies economic and financial structure and other prevailing factors associated to the host country. However, most of these have been attributed to the choice of performance measurement indicators. This paper analyses and evaluates existing performance indicators that have been employed in the literature. It is argued that to overcome the limitations found in financial indicators of performance, a need to pursue multiple measures of performance in post-M&A research is needed. It also argues that the motives for the transaction should also be included as performance indicators. This hybrid approach will allow researchers and practitioners to measure the overall success of merger and acquisitions.

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Niklasson, Viktor y Carl-Oscar Olofsson. "Är god redovisningssed fortfarande god sed?" Thesis, Karlstads universitet, Avdelningen för företagsekonomi, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-26527.

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Sammanfattning Bokföringsnämnden (BFN) är en statlig myndighet under regeringen som är statens expertorgan på redovisningsområdet. De ansvarar för att främja utvecklingen av den goda redovisningsseden som enligt definitionen skall grundas utifrån praxis. Redovisningen har dock gått från att ha styrts utifrån principer och sed till att bli allt mer styrt av regler. På senare tid har nämligen BFN antagit en ny strategi genom att utfärda regelverk vilket de aldrig tidigare har gjort. De nya regelverken vid namn K-regelverken grundar sig i internationella redovisningsnormer och blir aktuella att tillämpa från 2014. Problematiken är att BFN inte har någon föreskriftsmakt utan endast får ge ut allmänna råd. Dessa uppfattas dock ofta som obligatoriska i praktiken vilket leder till att det uppstår en konflikt både gällande hur reglerna skall tolkas samt vad som gäller juridiskt. Vårt syfte är att förstå hur de kommande regelverken från bokföringsnämnden uppfattas samt hur de kommer att påverka företagen och den goda redovisningsseden. I uppsatsen använder vi oss av en kvalitativ studie med induktiv ansats. För att erhålla data på området har vi både samlat in primär och säkundärdata för att förstå och tolka helheten. I slutsatsen kommer vi fram till att den goda redovisningsseden har förändrats så pass mycket att den inte längre kan anses vara god sed. Finns det överhuvudtaget fortfarande ett behov av god redovisningssed då skrivna regler har tagit över det tomrum som den goda seden tidigare försökte fylla? Vi har även kommit fram till att K-regelverken inte kommer att resultera i en förenkling jämfört med dagens normgivning, inte heller kommer de administrativa kostnaderna att minska.

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Libros sobre el tema "Grant Thornton"

Lester, Wolosoff, ed. Raising capital: The Grant Thornton LLP guide for entrepreneurs. Chicago: Irwin Professional Pub., 1996.

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1942-, Preston Michael y Plaster Gary, eds. The Grant Thornton LLP guide for entrepreneurs: The road to success : how to manage growth. New York: Wiley, 1997.

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Grant Thornton Educator's Conference (1986 North Texas State University). Future of accounting education: Papers and proceedings of the Grant Thornton Educator's Conference in honor of retirement of E.J. DeMaris ; sponsored by Grant Thornton and North Texas State University, April 10, 11, 1986. Editado por Coe Teddy Lewis, Merino Barbara Dubis, Grant Thornton (Firm) y North Texas State University. Dept. of Accounting. Denton, Tex: Department of Accounting, College of Business Administration, North Texas State University, 1987.

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Alger, Horatio. Helping himself, or, Grant Thornton's ambition. Philadelphia: Polyglot Press, 2005.

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Delaney. Grant Thornton Set 22e. John Wiley & Sons Inc, 1996.

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Thornton, Grant. Grant Thornton: Cpa Examination Review. John Wiley & Sons Inc, 1988.

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Thornton, Grant. Grant Thornton: Cpa Examination Review. John Wiley & Sons Inc, 1986.

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Grant Thornton Manufacturing Climates Study, 1990. Grant Thornton, 1990.

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Delaney. Grant Thornton Cpa Examin Rev Set. John Wiley & Sons Inc, 1993.

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Grant Thornton Manufacturing Climates Study, July 1988. 9^a ed. Prentice Hall Trade, 1988.

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Capítulos de libros sobre el tema "Grant Thornton"

Braiden, Elizabeth. "Case Study of Grant Thornton". En Talent Management, 66–77. London: Palgrave Macmillan UK, 2009. http://dx.doi.org/10.1057/9780230233522_6.

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"Grant Thornton Research". En The Marketing Director's Role in Business Planning and Corporate Governance, 221–57. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119205999.app2.

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"The Case Against the Bank’s Accounting Firm—Grant Thornton". En Anatomy of a Banking Scandal, 219–56. New Brunswick : Transaction Publishers, [2016]: Routledge, 2017. http://dx.doi.org/10.4324/9781315082332-12.

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Tolani, Kanchan, Sancheeta Pugalia y Archana Shrivastava. "Managing Identity Through Attire". En Technological Innovations for Sustainability and Business Growth, 186–98. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-5225-9940-1.ch010.

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Women experience gender stereotyping at the workplace not only by men but also by other women. Despite an increase in diversity and equality at the workplace, women in India still face gender bias and are represented less at boardroom level. According to an annual survey by Grant Thornton (2017), India ranks third lowest in the proportion of business leadership roles held by women. Though gender roles in India are changing, women in top positions are still facing various hindrances. The higher the position a woman holds in an organization, harsher are the judgments made if her clothing is perceived as inappropriate (Pine, 2014). Thus this chapter sheds light on how women managers on a daily basis use attire to manage their identities.

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Tolani, Kanchan Chandar, Pritam Bhadade, Kavita Patil y Archana Shrivastava. "Women Managers and Generations". En Global Challenges and Strategic Disruptors in Asian Businesses and Economies, 285–98. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-4787-8.ch018.

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The number of women in organizations is increasing in most countries, but the representation of women in managerial positions is still disproportional. The percentage of women in leadership positions globally is only 29%. Grant Thornton annual survey 2019 reveals that India still ranks the fifth lowest in having women in managerial roles. Thus, though diversity at work is increasing, there are still fewer women in the boardroom. The main reason for this is the hurdles and obstacles that women managers face. The chapter studies the various obstacles faced by women managers. Also, it takes into account the role of generation and aims at comparing the hurdles faced by women managers belonging to Generations X and Y. The study is undertaken with special reference to the banking sector. Major findings reveal that there is a difference in obstacles faced by women managers belonging to Generations X and Y.

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Tolani, Kanchan Chandar, Pritam Bhadade, Kavita Patil y Archana Shrivastava. "Women Managers and Generations". En Research Anthology on Changing Dynamics of Diversity and Safety in the Workforce, 1769–83. IGI Global, 2022. http://dx.doi.org/10.4018/978-1-6684-2405-6.ch087.

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