Red tape cuts could prompt failures
- Still room for improvement. Gould, David // Accountancy;Mar2003, Vol. 131 Issue 1315, p25
Comments on the proposal to regulate the accountancy profession in Great Britain. Importance for government to recognize the factors of corporate scandals; Inappropriateness of attributing corporate scandals to audit practices; Position of the National Association of Pension Funds on the proposal.
- Audit qualification - is it material? // Accountancy;Nov83, Vol. 94 Issue 1083, p35
Examines the amendment of Companies Act (CA) 1980 to CA 1981 in Great Britain. Schools of thought on Materiality of a qualification for distribution purposes; Estimation of accounts by Stock Conversion & Investment Trust PLC; Argument against inclusion of the materiality statement as a separate...
- Small or medium? Determining the size qualification for modified accounts. Mayes, Ray // Accountancy;Nov83, Vol. 94 Issue 1083, p86
Presents decision charts in determining company size in compliance with Companies Act 1981 in Great Britain. Ease of administrative burden in small companies through modified accounts; Complications in size qualifications; Meaning of terms used in the charts.
- RESOLVING TRANSNATIONAL INSOLVENCIES THROUGH PRIVATE ORDERING. Rasmussen, Robert K. // Michigan Law Review;Jun2000, Vol. 98 Issue 7, p2252
Addresses issues on transnational insolvencies. Arguments for universalism in transnational insolvencies; Interaction between bankruptcy law and general corporate law.
- Time to change the law. // Accountancy;Jan1972, Vol. 83 Issue 941, p3
Urges changes in Great Britain's Companies Act. Reasons companies fail, according to accountants who used to work for them; Accountants' duty to explain to management the facts of financial life; Reduction of fraud through an improvement in management's financial competence.
- SPAA points to super weaknesses. // Money Management;10/29/2009, Vol. 23 Issue 40, p4
The article reports on the Cooper Review submission of the Self-Managed Superannuation Professionals' Association of Australia on the weaknesses in the Australian Prudential Regulation Authority (APRA) regulation. It is stated in the submission that the weaknesses include inadequate guidelines...
- Corporate Resuscitation: The Effect of Survival Statutes on Administratively Dissolved Corporations in Minnesota, Illinois and Iowa. Hornbrook, Sarah E. // Journal of Corporation Law;Fall2003, Vol. 29 Issue 1, p179
Examines the effect of survival laws on administratively dissolved corporations in Minnesota, Illinois and Iowa. Support by the Iowa Supreme Court to definite corporate existence; Effects of perpetual liability on insurance companies; Consequences of administrative dissolution on Minnesota...
- Corporate law under fire. Murrill, Maureen // BRW;11/26/2001, Vol. 23 Issue 46, p18
Reports on the effects of the business failure of HIH Insurance on corporate law in Australia. Repercussions of the increases in corporate responsibilities on the protection of investors and consumers; Role of regulators and the government for instilling confidence in investors; Introduction of...
- Credit Rating Agencies in Capital Markets: A Review of Research Evidence on Selected Criticisms of the Agencies. Frost, Carol Ann // Journal of Accounting, Auditing & Finance;Summer2007, Vol. 22 Issue 3, p469
This study assesses the validity of widespread criticisms of the large, "nationally recognized" credit rating agencies (CRAs). The accounting scandals of 2000-02, in particular the highly publicized failure of Enron in December 2001, led many to question their competence and the value of their...