Accounting in Latin America by Wanderley, Cláudio de Araujo -- Read -- Imperial Library of Trantor

Index

Cover Title Copyright Contents List of Contributors List of Reviewers Editorial Advisory Board About the Editors Introduction Accounting Information Quality in Latin- and North-American Public Firms

Introduction Theoretical Framework

Accounting Information Quality of Accounting Information

Methodological Procedures

Research Design and Method Sample Selection and Composition

Hypothesis Development and Model Definition2 Results and Analysis4 Concluding Remarks Notes References

Financial Reporting and Foreign Direct Investments in Latin America

Introduction Financial Reporting in Latin America: Recent Developments and Main Characteristics Development of Financial Sector in Latin American Countries Hypotheses Development Econometric Model and Data Results of Empirical Analyses Conclusions Notes Acknowledgment References

A Social Disclosure Index for Assessing Social Programs in Brazilian Listed Firms

Introduction Construction of a Social Disclosure Index

Methods

Empirical Test for Validating the Quality and Reliability of the Social Disclosure Index Data

Reliability and Validation Tests of the Social Disclosure Index

Exploratory Factor Analysis of the Social Disclosure Index Confirmatory Test Validation

Conclusions Notes References

Auditors and the Foreign Corrupt Practices Act: Lessons from Latin America

Introduction Research Method FCPA Anti-Bribery, Accounting, and Internal Control Provisions Common Bribery Schemes in Latin America

Third-Party Payments Customs Payments Training, Travel, and Entertainment Inflated Invoices Ghost Employees Cash/Expense Advances

Auditor’s Responsibility with Respect to FCPA Violations

Designing Audits to Provide Reasonable Assurances of Detecting FCPA Violations Reporting FCPA Violations Issuing an Opinion

Auditor’s Liability with Respect to FCPA Violations of Their Clients Conclusion Notes References

Introduction Performance Measurement and Strategy Methodological Procedures Results Conclusions References

Introduction Literature Review and Theory

Performance Measurement Systems

Garengo’s PMS Typology for SME Quality Management Quality and Measurement Research design

Data collection Data Handling Interviews on the PMS

Analysis of the Classification of the PMS

Analysis of the Quality Management Analysis of the Use of PMS and Quality Management

Discussion about the Quality Management and the Use of PMS Conclusion References

About the Authors