Advances in Pacific Basin Business, Economics, and Finance is an annual publication designed to focus on interdisciplinary research in finance, economics, accounting and management among Pacific Rim countries. All articles published have been reviewed and recommended by at least two members of the
editorial board. Topics of interest include, but are not limited to, the following:
1. Policies and Regulations on financial markets and financial institutions;
2. Options, futures and other derivatives markets;
3. Corporate finance and investment decisions;
4. Fixed-Income securities and portfolio management;
5. Insurance and risk management;
6. Accounting, auditing and taxation;
7. Marketing, management, and business strategies;
8. Artificial intelligence and financial technology;
9. Monetary and foreign exchange policy;
10. Income, employment, and economic policies among the Pacific Rim countries
Advances in Taxation publishes relevant, high-quality manuscripts from around the world addressing problems arising from federal, state, local and international taxation. The series uses a wide variety of research methods, including archival, experimental, survey, qualitative and legal approaches to
address the problems and issues associated with taxation. Volume 22 of Advances in Taxation continues this approach to taxation, looking at issues concerning challenges in tax administration, taxpayer decisions, ethical issues in taxation, and college savings plans.
Ownership and decision-making are key issues in the economic restructuring taking place as economies struggle to emerge from the Great Recession, and technological change and globalization continue to place new demands on workers and firms. Corporate, labor, and policy leaders are increasingly
recognizing the potential role of employee ownership, cooperatives, profit sharing, and other ways in which employees directly participate in decision-making and financial performance. This volume contains cutting-edge research on the causes and effects of financial and decision-making
participation, including results from the United States, European Union, Russia, India, and Basque area of Spain, along with a unique laboratory experiment to probe the real-world findings. Along with consideration of standard economic outcomes are studies that examine job satisfaction in the
largest U.S. worker cooperative, and firm survival among cooperatives and ESOP companies. In addition, there are theoretical and thought pieces on the meaning and value of employee ownership in a rapidly changing world economy.
It is estimated that between 2 and 5 per cent of global GDP (over $3 trillion) is laundered by criminals around the world every year. Once thought to be a problem which only affected banks and the financial services sector, high profile cases, such as the recent leak of the Panama Papers in 2016,
have thrust the issue into the public arena, and governments around the world are being forced to put robust systems and controls in place. Anti-Money Laundering offers a cost-effective self-development tool for the busy compliance professional eager to progress their career and in need of an
accessible, practical and jargon-free introduction to anti-money laundering (AML).Anti-Money Laundering offers a practical guide to navigate the maze of requirements needed to counter money laundering in an organization. This book separates the different elements of AML practice, featuring a range
of case studies and scenarios highlighting issues and best practices around the world. The text demonstrates that it is by foresight and methodology that AML can be mitigated, and provides clarity on complex points to better enable readers to gain the expertise they need to achieve success in
practice.
This volume of the International Symposia in Economic Theory and Econometrics explores the latest economic and financial developments in Africa and Asia.
Chapters cover a range of topics such as: the relationship between good stewardship, agency costs, and performance of South African firms; stock market dynamics in Thailand, including risk & mutual fund clustering and zero-investment portfolios strategies; and a special focus on financial markets in
Indonesia such as fundamental indexing with Markowitz mean variance portfolios, a financial performance analysis of highway companies before and during the Covid-19 pandemic, and a credit risk scoring model for consumer financing.
Comparative Analysis of Trade and Finance in Emerging Economies also addresses the issue of whether the West African Monetary Zone can form a Currency Union, and, examines the impact of non-tariff measures of China on the export of agricultural products of Laos.
These peer-reviewed papers touch on a variety of timely, interdisciplinary subjects such as stock markets and the effects of public policy.
Together, ISETE 31, is a crucial resource of current, cutting-edge research for any scholar of international finance and economics.
David Y. Chan, Victoria Chiu, Miklos A. Vasarhelyi
£82.00
Book + eBook
Continuous auditing is a novel emerging technology in academia and practice. The concept of continuous auditing was conceived over two decades ago in academia and we are now at a junction where the auditing profession recognizes the implement-ability and value of a continuous audit. The
book’s purpose is twofold. First, the book aims to provide academics and practitioners with a compilation of select continuous auditing design science research that can be used as a springboard to future research and development. Second, the book aims to provide readers with an understand of
the underlying theoretical concepts of a continuous audit, ideas on how continuous audit can be applied in practice, and what has and has not worked in research.
Environment management and protection are top global priorities. Between cyclones affecting more than 2.6 million people across Mozambique, Malawi and Zimbabwe, and tornadoes ripping through the Mid-West in the United States, climate change is front and centre in the public mind. The six papers
in this volume of Advances in Environmental Management and Accounting provide much needed information for academics, practitioners and policy makers about environmental accounting and management in Africa. Despite one of the UN's Sustainable Development Goals (SDGs) being Climate Action, very little
is known about environmental accounting and management practices in Africa. Including research based on South Africa and Nigeria, two of the largest contributors to greenhouse gas emissions, the research here is a significant contribution to understanding these practices.
This volume asks: how useful is environmental and social information to regulators, investors, financial institutions and practitioners? To what extend do food producers report on their water use given that water shortage is among the top 10 global risks? What influences the adoption of
environmental management techniques? How do different environmental management practices affect the financial performance of Small and Medium-Sized enterprises? Are environmental management and reporting regulations complied with and if not why?
A complete guide to Forensic Accounting and Finance, this book is ideal for advanced-level students and new or mid-level forensic accounting professionals looking to boost their specialist knowledge as part of their CPD, for accountants who wish to build more knowledge in this skills area or
advanced undergraduates who feel ready to stretch themselves. Demand for expertise in this field is growing, and Forensic Accounting and Finance offers a complete, accessible and affordable guide, combining coverage of principle theory with the real and practical needs of the professional. Written
by a strong academic and practitioner author team and in association with the Network for Independent Forensic Accountants, this book covers all forensic accounting topics from forensics as an extension of auditing and the basic principles of forensic accounting, to financial analysis and modelling,
financial reporting, financial crime, and IT systems. Forensic Accounting and Finance shares current examples and case studies, highlighting cultural differences for key topics with updated regional legislation information available online for those looking for a truly global approach which is
always up to date. Online supporting resources include PowerPoint lecture slides and links to regional updates.
Mistrust in big business and major politicians, coupled with recent scandals in international development, grew from a blatant lack of accountability between decision-makers and recipients. Remedies seem to lie within the UN Sustainable Development Goals, the rise of social entrepreneurship, and the
demand for responsible practices, all key drivers for social, rather than merely financial, returns on investments. Yet accounting for such returns remains scattershot and unevenly implemented.
With contributions from world-leading scholars and practitioners, Generation Impact brings together lessons from both developed and developing economies, shares current best practice and suggests future trends in impact accounting. The book analyses social and environmental capital protocols, the
international convergence in impact investing, organisational management and capacity-building and best practice in assurance and training, and offers reflections on policy directions. Through its case-studies it provides insights into a growing global community of practitioners, academics, impact
investors, policy-makers and organisations of all kinds working to cement the central importance of accounting for social value.
For its unique blend of scholarly research and boots-on-the-ground insights, Generation Impact is a must-read for development scholars and students interested in social and environmental accounting, practitioners, senior managers, and executives concerned with organisational practice and its real
impact on wider social and economic development.
We are now entering a new entrepreneurial economy, as we have shifted away from an industrial economy. This sharing economy has created a new paradigm of aggregation of individuals. It is around these communities organized into categories (workers, employees, executives, entrepreneurs,
professionals) that the legislation takes shape. If public policy intends to give voice to the sharing communities, then it needs to enact pro-entrepreneurship policies, and move away from policies that cater to the old industrial economy. This can be done by facilitating experiments and studies of
entrepreneurial ventures and start-ups. There is no work at the crossroads of economics and entrepreneurship such as this. Formica explains why public policy now needs to shift towards the entrepreneurial economy, and how this can be done. Employing illustrative examples, this book focuses on the
crucial role of policies to support entrepreneurs and establish the right environment for new business development and rapid conversion of ideas into enterprises that contribute to booming economic growth and prosperity.