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              Books by Florentin Gael Yepdo

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              Auswirkungen des institutionellen Umfelds
                

              Auswirkungen des institutionellen Umfelds (Trade Paperback / Paperback)

              By Tatang Atabonfack, Pulcherie Leonie; Nyasseu, Emma Joachim; Yepdo, Florentin Gael

              • RRP: $163.50
              • $92.63
              • Save $70.87
              • In Stock US

              Controller, die fur ihre hohe Fachlichkeit und Entscheidungsfahigkeit bekannt sind, spielen eine sehr wichtige Rolle bei der Darstellung der von den Unternehmensleitern erstellten Buchhaltungszahlen. Sie sollen mit Unabhangigkeit, Objektivitat und Integritat berichten. Jungste Fi...nanzskandale, nicht nur in grossen amerikanischen und europaischen Firmen, sondern auch in Afrika und insbesondere in Kamerun, haben jedoch das Vertrauen in die Prufer von Rechnungslegungszahlen in Frage gestellt, das man einst hatte. Ziel dieses Beitrags ist es, die Auswirkungen des institutionellen Umfelds auf das Verhalten der Prufer von Rechnungslegungszahlen zu untersuchen. Basierend auf einer endgultigen Stichprobe von 146 kamerunischen KMUs wird festgestellt, dass das steuerliche Umfeld durch das Finanzgesetz, die Steuerbelastung und das Honorar des Wirtschaftsprufers auf der einen Seite und das rechtliche Umfeld durch Prufungsstandards und institutionelle Sanktionen auf der anderen Seite einen positiven Einfluss auf das Verhalten des Wirtschaftsprufers haben.
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              ISBN 9786204046051
              Publisher Verlag Unser Wissen
              Interest Age General Audience
              Language (German)
              Availability
              Internationally sourced; ships 6-14 working days
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              Impatto dell'ambiente istituzionale
                

              Impatto dell'ambiente istituzionale (Trade Paperback / Paperback)

              By Tatang Atabonfack, Pulcherie Leonie; Nyasseu, Emma Joachim; Yepdo, Florentin Gael

              • RRP: $163.50
              • $92.63
              • Save $70.87
              • In Stock US

              I controllori, riconosciuti per la loro elevata tecnicita e capacita decisionale, sono chiamati a svolgere un ruolo molto importante nella presentazione delle cifre contabili prodotte dai manager aziendali. Si suppone che riferiscano con indipendenza, obiettivita e integrita. Tut...tavia, i recenti scandali finanziari, non solo nelle grandi imprese americane ed europee, ma anche in Africa e in particolare in Camerun, hanno messo in discussione la fiducia che si riponeva un tempo nei revisori dei dati contabili. Questo articolo mira a esaminare gli effetti dell'ambiente istituzionale sul comportamento dei revisori dei dati contabili. Sulla base di un campione finale di 146 PMI camerunesi, si scopre che l'ambiente fiscale attraverso la legge finanziaria, la pressione fiscale e gli onorari dei revisori, da un lato, e l'ambiente legale attraverso gli standard di revisione e le sanzioni istituzionali, dall'altro, hanno un impatto positivo sul comportamento dei revisori.
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              ISBN 9786204046082
              Publisher Edizioni Sapienza
              Interest Age General Audience
              Language (Italian)
              Availability
              Internationally sourced; ships 6-14 working days
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              Impact of the institutional environment
                

              Impact of the institutional environment (Trade Paperback / Paperback)

              By Tatang Atabonfack, Pulcherie Leonie; Nyasseu, Emma Joachim; Yepdo, Florentin Gael

              • RRP: $163.50
              • $92.63
              • Save $70.87
              • In Stock US

              The auditors, recognized for their high technicality and their decision-making abilities, are called upon to play a very important role in the presentation of the accounting figures produced by company managers. They are supposed to report with independence, objectivity and integ...rity. However, recent financial scandals, not only in large American and European firms, but also in Africa and particularly in Cameroon, have called into question the trust once placed in the auditors of accounting figures. This paper aims to examine the effects of the institutional environment on the behaviour of controllers of accounting figures. Based on a final sample of 146 Cameroonian SMEs, it is found that the fiscal environment through the finance law, tax pressure and auditor's fees on the one hand, and the legal environment through auditing standards and institutional sanctions on the other, have a positive impact on the behaviour of the auditor of accounting figures.
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              ISBN 9786204046068
              Publisher Our Knowledge Publishing
              Interest Age General Audience
              Availability
              Internationally sourced; ships 6-14 working days
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              Impacto do ambiente institucional
                

              Impacto do ambiente institucional (Trade Paperback / Paperback)

              By Tatang Atabonfack, Pulcherie Leonie; Nyasseu, Emma Joachim; Yepdo, Florentin Gael

              • RRP: $163.50
              • $92.63
              • Save $70.87
              • In Stock US

              Os controladores, reconhecidos pela sua elevada tecnicidade e capacidade de decisao, sao chamados a desempenhar um papel muito importante na apresentacao dos valores contabilisticos produzidos pelos gestores das empresas. Eles devem relatar com independencia, objetividade e integ...ridade. Contudo, os recentes escandalos financeiros, nao so em grandes empresas americanas e europeias, mas tambem em Africa e particularmente nos Camaroes, puseram em causa a confianca que outrora foi depositada nos auditores de numeros contabilisticos. Este documento visa examinar os efeitos do ambiente institucional sobre o comportamento dos auditores de numeros contabilisticos. Com base numa amostra final de 146 PME camaronesas, verifica-se que o ambiente fiscal atraves da lei financeira, a carga fiscal e os honorarios do auditor, por um lado, e o ambiente legal atraves de normas de auditoria e sancoes institucionais, por outro, tem um impacto positivo no comportamento do auditor.
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              ISBN 9786204046099
              Publisher Edicoes Nosso Conhecimento
              Interest Age General Audience
              Language (Portuguese)
              Availability
              Internationally sourced; ships 6-14 working days
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