Zobrazeno 1 - 10
of 94
pro vyhledávání: '"F Spira"'
Autor:
Laura F. Spira
Publikováno v:
Research Handbook on Corporate Board Decision-Making ISBN: 9781800377189
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1e0f62611a3c190684cf43e6e9645a88
https://doi.org/10.4337/9781800377189.00011
https://doi.org/10.4337/9781800377189.00011
Publikováno v:
Public Money & Management. 37:181-188
This paper explores how UK charities use information technology (IT) to support integrated performance management (IPM). Based on six case studies of small and medium-sized charities (SMCs), it finds that SMCs see IT as important for IPM, but face si
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f6f592593ede0bc7fac4f3849b0934b6
https://doi.org/10.1080/09540962.2017.1281657
https://doi.org/10.1080/09540962.2017.1281657
Autor:
Michael Page, Laura F. Spira
Publikováno v:
Page, M & Spira, L F 2016, ' Corporate governance as custodianship of the business model ', Journal of Management and Governance, vol. 20, no. 2, pp. 213-228 . https://doi.org/10.1007/s10997-016-9343-7
Recently businesses have been encouraged to discuss their business models in their annual reports as a means of communicating their future intentions to readers of their financial statements. At the same time, corporate governance has continued to be
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::ab9967085234d523333022204e4d5d6d
https://researchportal.port.ac.uk/portal/en/publications/corporate-governance-as-custodianship-of-the-business-model(afaffdcd-0a2c-4a2a-9aa7-7ef3e00bce4d).html
https://researchportal.port.ac.uk/portal/en/publications/corporate-governance-as-custodianship-of-the-business-model(afaffdcd-0a2c-4a2a-9aa7-7ef3e00bce4d).html
Autor:
Laura F. Spira, Michael Page
Publikováno v:
Page, M & Spira, L F 2016, ' Special issue on “Business models, financial reporting and corporate governance” ', Journal of Management and Governance, vol. 20, no. 2, pp. 209-211 . https://doi.org/10.1007/s10997-016-9344-6
This special issue on ‘Business Models, Financial Reporting and Corporate Governance’ comprises six themed papers spanning the subject matter. The Special Issue was launched at the AIDEA Congress hold in Lecce, Italy in 2013 as a part of the trac
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::34a054bbb6328424aa9b82e6cedc4551
https://researchportal.port.ac.uk/ws/files/4293627/PAGE_2016_cright_JMG_Special_issue_on_Business_models_financial_reporting.pdf
https://researchportal.port.ac.uk/ws/files/4293627/PAGE_2016_cright_JMG_Special_issue_on_Business_models_financial_reporting.pdf
Autor:
Laura F. Spira, Yves Gendron
Publikováno v:
Accounting, Organizations and Society. 35:275-300
This paper examines the processes by which individuals work their sense of organizational and professional identity in the aftermath of a professional failure. Drawing on twenty-five interviews carried out with former members of Arthur Andersen who m
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::66c3d2b1479f311a4ad93a4f1341adfb
https://doi.org/10.1016/j.aos.2009.09.001
https://doi.org/10.1016/j.aos.2009.09.001
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Autor:
Yves Gendron, Laura F. Spira
Publikováno v:
Contemporary Accounting Research. 26:987-1027
This paper provides insights into the dynamics underlying the construction of controllability boundaries surrounding the financial audit function, through an analysis of the sensemaking narratives of former members of Arthur Andersen reflecting upon
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::4f3ba4b5596b1099d7a1c942fc5ca378
https://doi.org/10.1506/car.26.4.1
https://doi.org/10.1506/car.26.4.1
Autor:
Michael Page, Laura F. Spira
Publikováno v:
Journal of Management & Governance. 14:409-433
In this paper we explore the use of disclosure as a regulatory tool, using as an illustration the current UK requirements regarding the disclosure of information about internal control. After discussing the broad concept of regulation by disclosure,
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d10d5ceeacc156bc3fb0e52c82ff2753
https://doi.org/10.1007/s10997-009-9106-9
https://doi.org/10.1007/s10997-009-9106-9
Autor:
Laura F. Spira
Publikováno v:
Journal of Banking Regulation. 7:180-188
Audit committees are widely accepted as a cornerstone of good corporate governance practice. In some countries, legislation requires public companies to establish them: in others, they are central to voluntary codes. Their history can be traced back
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::66ccab2caf8c7dbcd432fc1c51be8940
https://doi.org/10.1057/palgrave.jbr.2340012
https://doi.org/10.1057/palgrave.jbr.2340012
Autor:
Laura F. Spira, Michael Page
Publikováno v:
Business Ethics: A European Review. 14:301-316
Regarded as a professional grouping, accountants and auditors have an interest in espousing high levels of independence and ethical behaviour, whereas, as individuals, there may be incentives to act with lower levels of integrity. The ensuing comprom
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::977a8718e5506cdfcd86c1254345553d
https://doi.org/10.1111/j.1467-8608.2005.00411.x
https://doi.org/10.1111/j.1467-8608.2005.00411.x