Corporate Governance and the Timeliness of Financial Reporting: A Comparative Study of Kenya and the United States of America

2008 ◽  
pp. 113-118 ◽  
Author(s):  
Judith Muhoro ◽  
Robert W. McGee
Keyword(s):  
United States ◽  
Corporate Governance ◽  
Comparative Study ◽  
Financial Reporting ◽  
United States Of America ◽  
The United States

scholarly journals Comparative Study of Financial Reporting Act: The Case Study of Indonesia

2021 ◽  
Vol 22 (2) ◽  
Author(s):  
Michelle Claudia ◽  
Lindawati Gani ◽  
Rafika Yuniasih
Keyword(s):  
United States ◽  
Comparative Study ◽  
Financial Reporting ◽  
United States Of America ◽  
Monitoring Program ◽  
The United States ◽  
The United Kingdom ◽  
Study Evaluation ◽  
Research Findings

Research aims: This study evaluates the Indonesian Financial Reporting Bill and provides recommendation to RUU PK RI.Design/Methodology/Approach: A comparative study was carried out by comparing the RUU PK RI with Financial Reporting Acts and other related statutory from the United States of America, the United Kingdom, and twenty-seven members of the Asian-Oceanian Standard-Setters Group (AOSSG).Research findings: From the total of 24 countries, 60 documents were found which were then manually analyzed for content and themes. Based on the results of the study: standard setting body, accountant certification, and practice monitoring program were proposed to be included in the RUU PK RI.Theoretical contribution/Originality: There are not many studies of Financial Reporting Act; therefore, this study seeks to contribute to the gap.Practitioner/Policy implication: The result of this study will become insight for regulators in charge of the Indonesian Financial Reporting Bill’s development in preparing its promulgation.Research limitation/Implication: The limitation of this research is it carries out a comparative study of the Indonesian Financial Reporting Bill with the selected countries’ Financial Reporting Acts and similar statutory.Keywords:  comparative study, evaluation case studies, financial reporting act, stakeholder theory.

THE INCEPTION AND EVOLUTION OF FINANCIAL REPORTING IN THE PROTESTANT EPISCOPAL CHURCH IN THE UNITED STATES OF AMERICA

1986 ◽  
Vol 13 (2) ◽  
pp. 55-63 ◽  
Author(s):  
G. A. Swanson ◽  
John C. Gardner
Keyword(s):  
United States ◽  
Financial Reporting ◽  
United States Of America ◽  
The United States ◽  
Episcopal Church ◽  
For Profit ◽  
Not For Profit ◽  
The Church

This research documents the emergence of accounting procedures and concepts in a centrally controlled not-for-profit organization during a period of change and consolidation. The evolution of accounting as prescribed by the General Canons is identified and its implementation throughout the church conferences is examined.

Financial accounting scandals and the reform of corporate governance in the United States and in Italy

2017 ◽  
Vol 17 (1) ◽  
pp. 77-88 ◽  
Author(s):  
Daniel P. Sorensen ◽  
Scott E. Miller
Keyword(s):  
United States ◽  
Corporate Governance ◽  
Financial Reporting ◽  
The United States ◽  
Class Action ◽  
Financial Accounting ◽  
Private Enforcement ◽  
Content Type ◽  
Accounting Scandals ◽  
The Usa

Purpose In the 1990s and beginning of the next decade, a series of financial accounting scandals occurred in the United States (USA or US) and in several other countries of the world. The USA and Italy (among others) responded with legislation to reform financial reporting and corporate governance in these jurisdictions. This paper aims to compare the regulatory response of Italy to that of the USA. Design/methodology/approach This paper includes a review of relevant literature and evaluation of the actions of the regulatory authorities. Findings In the case of the financial reporting crises, the rapid response put the USA into the role of the “first mover” with the European Union (EU) reacting to US initiatives and eventually converging to a large degree with the provisions of the US legislation. Italy has adopted many of the same regulatory reforms as the USA and has added some reforms that are directed to the specific needs to Italy. Research limitations/implications In conjunction with legislative initiatives like Sarbanes-Oxley, private enforcement mechanisms, such as shareholder class action suits in the USA, play an important role in discouraging and punishing financial accounting fraud. Practical implications In the absence of significant reforms of the Italian private enforcement system, corporate governance abuses and the potential for accounting scandals may still be persistent. As a whole, cooperative efforts continue between the USA and the EU. Such efforts are needed more and more, as companies become increasingly globalized. Originality/value This paper provides comparison and evaluation of corporate governance reform efforts in the USA and Italy.

Features of the language of law: A comparative study of Polish, English and Indonesian legal texts

2019 ◽  
Vol 4 (1) ◽  
pp. 69-86 ◽  
Author(s):  
Daria Zozula
Keyword(s):  
United States ◽  
Real Estate ◽  
Comparative Study ◽  
United States Of America ◽  
The United States ◽  
Legal Text ◽  
Legal Texts ◽  
The Republic ◽  
Civil Codes ◽  
Parallel Texts

Abstract Researchers studying the language of law agree that there is a number of certain features which are characteristic of the legal genre, regardless of the language of the legal text. Among the most commonly listed features of lingua legis are: conventionalised sentences, performative verbs, Latinisms, euphemisms, and time expressions. The paper provides a discussion of these features, as well as provides examples of their occurrence in Polish, English, and Indonesian legal texts. The analised corpus includes the 1945 Constitution of the Republic of Indonesia, the Constitution of the Republic of Poland, The Constitution of the United States of America with amendments, Polish and Indonesian Civil Codes (clauses concerning obligations), together with a set of parallel texts of rental agreements and real estate sale contracts.

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