Modern Concept of Development of Audit Activity in Russia

Auditor ◽  
2021 ◽  
Vol 7 (11) ◽  
pp. 3-10
Author(s):  
N. Loseva
Keyword(s):  
Modern Concept ◽  
External Control ◽  
Audit Report ◽  
The Subject ◽  
Audit Activity

The article discusses changes in the legislation of auditing in relation to the subject of the audit, preparation and signing of an audit report, regulation of audit activities, external control of the activities of audit organizations, auditors.

scholarly journals Copyright and the Commodification of Authorship in 18th- and 19th-Century Europe

2018 ◽  
Author(s):  
Maurizio Borghi
Keyword(s):  
Property Rights ◽  
19Th Century ◽  
Modern Concept ◽  
Global Marketplace ◽  
Economic Discourse ◽  
Economic Rationale ◽  
Copyright Laws ◽  
Intellectual Labor ◽  
Human Need ◽  
The Subject

The modern concept of authorship evolved in parallel with the legal recognition of the author as the subject of certain property rights within the marketplace for books. Such a market was initially regulated by a system of printing privileges, which was replaced by copyright laws at the juncture of the 18th and 19th centuries. The inclusion of copyright under the umbrella of property and the dominating economic discourse marked the naissance of a new figure of the author, namely, the author as supplier of intellectual labor to the benefit of society at large. In this sense, products of authorship became fully fledged commodities to be exchanged in the global marketplace. Focusing on the transition between the privilege and the copyright systems, and the prevailing economic rationale for the protection of works of authorship, leads to a more original understanding of authorship as rooted in the human need for reciprocal communication for the sake of truth. Modern authorship, being grounded in a narrow utilitarian understanding of authors’ rights, is detached from both the economic logic of the privilege system and the rational foundation of copyright.

scholarly journals “Death groups” through the prism of the theory of routine actions

2021 ◽  
pp. 13-25
Author(s):  
Polina Andreevna Ganisheva
Keyword(s):  
Social Media ◽  
Psychological Health ◽  
Human Life ◽  
External Control ◽  
Modern World ◽  
The Internet ◽  
Cultural Aspects ◽  
Criminological Research ◽  
The Subject ◽  
Use Of The Internet

This article analyzes the emergence of the phenomenon of suicidal communities in the Russian cyberspace from the perspective of the widespread in modern criminology theory of routine actions. The relevance of the selected topic is substantiated by the fact that despite a variety of studies dedicated to “death groups”, the problems associated with encouraging or assisting suicide using the Internet platforms are not fully covered in the view of criminological science. At the same time, there is urgent need for criminological research of this phenomenon due to the qualitative transformation of criminality – use of the Internet platforms for inflicting harm to human life and health without direct physical and psychological abuse is a distinguishing feature of the modern world. The subject of this research is the key concepts of the theory of routine actions (“motivated criminal”, “potential victim”, “no external control”) applicable to the problem under review. The author explores certain psychological and cultural aspects that characterize the modern younger generation (increased engagement in social media, more tolerant perception). It is concluded that criminalization of relationships developing between people in social media naturally increased criminality due to the emergence of new ways of communication in modern world. The author believes that the effective method to minimize the category of such type of crimes consists in promotion of the state policy aimed at improvement of psychological health of the population.

scholarly journals Modern Confucianism and the concept of sustainable development

2021 ◽  
pp. 31-44
Author(s):  
Alexander Chebunin
Keyword(s):  
Sustainable Development ◽  
Mutual Influence ◽  
Modern Concept ◽  
Spiritual Values ◽  
Ethical Perspective ◽  
Patriarchal Ideology ◽  
The Subject ◽  
Analysis System ◽  
Capitalistic System ◽  
The Impact

This article examines interrelation between the concept of Confucianism and sustainable development, as well as their theoretical mutual influence in the context of the development of China’s modern social-humanistic thought. The research employs the methods of comparative analysis, system and structural approaches. The subject of this study is mostly modern scientific articles from the publication “Confucianism and Sustainable Development of Mankind” of November 16-19, 2019 based on the VI Congress of the International Confucian Association in Beijing, as well as the research of the Chinese authors on the topic. Special attention is given to the impact of the traditional spiritual heritage upon substantiation of the modern concept. The main conclusion lies in the statement that the ideas of Confucianism are widely used for the theoretical justification of the concept of sustainable development, namely from the ethical perspective, which proves rather declarative-propagandistic nature of these works. Similar focus on the humanistic and ethical aspects of Confucianism as a reputable evidence of the modern concept of sustainable development on the level of scientific abstraction and theorization levels out the systemic problem of economic and sociopolitical structure as the key source of the all-round crisis. Namely this structure reproduces the consumer type of personality as the foundation of capitalistic system, which in many ways contradicts the traditional spiritual values. This may lead to humanization of the traditional spiritual doctrines, including Confucianism, which is oriented towards humanistic values of individualism and primacy of a human. Such influence of the liberal-humanist ideology on Confucianism distorts its basic worldview attitudes as a conservative patriarchal ideology, and turns it into the instrument of ethical manipulation.

scholarly journals Integrated Reporting Assurance: Perceptions of Auditors and Users in Spain

2019 ◽  
Vol 11 (3) ◽  
pp. 713 ◽  
Author(s):  
Estibaliz Goicoechea ◽  
Fernando Gómez-Bezares ◽  
José Ugarte
Keyword(s):  
Financial Information ◽  
Audit Report ◽  
Integrated Reporting ◽  
Reporting Framework ◽  
International Integrated Reporting Council ◽  
Audit Activity ◽  
A Company

Integrated reporting is a key instrument used to inform stakeholders about the sustainability issues of a company. Only an assured report can effectively instill confidence in its users regarding the sustainability of the company. Based on the International Integrated Reporting Framework issued by the International Integrated Reporting Council (IIRC), the authors solicited perceptions from auditors and audit report users about several aspects of integrated reporting assurance. An analysis of the responses suggests that integrated reporting assurance is important, but there are many challenges (both methodological and related to the characteristics of non-financial information) for auditors to overcome. Reporting companies and auditors must work to overcome these problems. The former ones must improve the quality of non-financial information and the later must adapt their audit procedures. This paper provides valuable insights into preferences regarding the form and content of the audit report on integrated reporting. This study is useful to regulators of audit activity, auditors’ corporations, the IIRC, and other international associations, academics, and audit report users, and contributes to the current integrated reporting literature by examining the perceptions of auditors and users regarding the assurance of integrated reporting. Integrated reporting assurance is still an under-explored field of research.

INCOME SMOOTHING IN ACCOUNTING AND BUSINESS LITERATURE PRIOR TO 1954

1992 ◽  
Vol 19 (2) ◽  
pp. 147-173 ◽  
Author(s):  
Dale Buckmaster
Keyword(s):  
Citation Analysis ◽  
Income Smoothing ◽  
Modern Concept ◽  
Primary Reason ◽  
Simple Analysis ◽  
The Subject

The origin of income smoothing in literature has been attributed to different authors in recent years. However, the attributions have been made based on research using a simple analysis of the term “income smoothing”. This study considers the modern concept of income smoothing rather than simply the term itself. Using this approach, income smoothing is either explicitly or implicitly recognized and discussed in literature long before the aforementioned authors. A lack of awareness has been the primary reason for modern income smoothing research overlooking the earlier literature on the subject. This awareness can be ascribed to weak citation analysis. Therefore, researchers should be more cautious in how they use citation analysis.

The 1920 Farrow's Bank failure: a case of managerial hubris?

2014 ◽  
Vol 20 (2) ◽  
pp. 164-178 ◽  
Author(s):  
Matthew Hollow
Keyword(s):  
Financial Management ◽  
Primary Sources ◽  
External Control ◽  
Control Mechanisms ◽  
Content Type ◽  
Court Records ◽  
Organizational Settings ◽  
The Subject ◽  
Witness Statements ◽  
Set Up

Purpose – The aim of this paper is to evaluate the extent to which hubristic behaviour on the part of Thomas Farrow contributed to the downfall of Farrow's Bank in 1920. Design/methodology/approach – The article traces the way in which Thomas Farrow's behaviour changed over the course of his managerial career using primary sources obtained from various British archives, including: court records, witness statements, auditors' reports, newspapers, journals, and personal letters. The article then evaluates Farrow's actions in relation to the criteria outlined in Petit and Bollaert's “Framework for diagnosing CEO hubris” so as to assess how far he can be said to have become afflicted by managerial hubris. Findings – All the collected evidence points to the conclusion that Thomas Farrow had, by the time of the Bank's collapse in 1920, become afflicted by managerial hubris. This was reflected most clearly in the fact that he increasingly came to view himself as being somehow above and beyond the laws of the wider community. As a result, he felt little compunction about fraudulently writing-up the Bank's assets so as to cover the huge losses that his reckless investments had produced. Practical implications – The Farrow's Bank episode confirms that the probability of management hubris materialising is enhanced when external control mechanisms are either lacking or inefficiently applied. On top of this, the amateurish organizational set-up of the Bank also suggests that the likelihood of hubris syndrome developing is enhanced when organizations themselves grant too much discretion to their leaders. Originality/value – The paper breaks new ground by applying the latest management and psychology theories on the subject of leadership hubris to the field of financial management. Its value lies in the fact that it provides scholars and practitioners with an in-depth insight into how hubris syndrome can develop in organizational settings.

Future Orientation and External Locus of Control

1979 ◽  
Vol 44 (3) ◽  
pp. 957-958 ◽  
Author(s):  
Fredrick Koenig
Keyword(s):  
Locus Of Control ◽  
Undergraduate Students ◽  
Future Orientation ◽  
The Other ◽  
External Control ◽  
External Locus ◽  
Control Scale ◽  
The Past ◽  
The Subject ◽  
External Locus Of Control

A group of 112 undergraduate students was administered the Rotter Internal-External Control Scale. Students who scored above the median in the distribution were categorized as having an external locus of control. The same students also were given the Circles Test which involves having the subject draw circles representing the past, present, and future. If the circle representing the future was larger than the other two, the subject was designated as future-oriented. It was hypothesized that students with external controls would tend to be future-oriented. The hypothesis was supported by the findings.

Limits of Legal Regulation and Discretion in Law: on the Correlation of Concepts

2020 ◽  
pp. 4-10
Keyword(s):  
Public Relations ◽  
Social Relations ◽  
Legal Regulation ◽  
The State ◽  
External Control ◽  
Active Behavior ◽  
Common Features ◽  
The Subject

The author considers the logical connections between the content of the concepts «limits of legal regulation» and «discretion in law» in terms of the ratio of their volume. At the same time, the content of the concepts «legal regulation», «legal impact», «limits of legal regulation» is specified. The features characterizing the limits (scope) of legal regulation are identified: the conscious-volitional nature of social relations; the possibility of external control of public relations by the state; the importance of public relations; the opportunity for subjects of public relations to choose a behavior option, etc. The features of discretion in law are the possibility of implementation only within the framework of the subject of legal regulation; legality; expression in the passive or active behavior of the subject, etc. It is concluded that these concepts are not identical, but rather, are subordinate and are included in the scope of the concept of «legal impact». They are comparable because they have common features (for example, the existence of an authority establishing public relations and being expressed in a legal act), as well as related ones, since their volume partially coincides.

scholarly journals NEW REQUIREMENTS FOR STATUTORY AUDITORS IN EUROPEAN UNION

2014 ◽  
Author(s):  
Daniel Botez
Keyword(s):  
European Union ◽  
Public Interest ◽  
Audit Committee ◽  
Financial Statements ◽  
European Parliament ◽  
Audit Report ◽  
Consolidated Financial Statements ◽  
The Subject ◽  
Audit Reports ◽  
Supplementary Report

Statutory audit missions are completed through the drawing up of audit reports. The elements of an audit report are standardized by International Standard on Audit ISA 700 “Forming an opinion and reporting on financial statements”. In April 2014, Directive 2006/43/EC on statutory audits of annual accounts and consolidated financial statements has been amended by Directive 2014/56/EU of the European Parliament and of the Council of April 2014. All in the month of April 2014, the European Parliament and the Council adopted Regulation No 136/66/EEC. 537/2014 Regarding specific requirements relating to statutory audits of public interest entities. These documents provide for expanded content for the report of the Audit Board and some additional requirements. In this way the Directive 2014/56/EC lays down mandatory items in the report of the Audit Board additional to those laid down by international reference. Regulation lays down the duty of auditor’s entities of public interest to include in the report of the Audit Board items additional to those laid down by the Directive. Furthermore, lays down an obligation for them to send, in addition to the report of the Audit Board, Other reports content well specified: a supplementary report addressed to the audit committee of the entity audited; a report to the supervisory authority of the entity of public interest; a report of transparency, which will be published on their web site; and, A report by the authority to the monitoring by reporting list of entities of public interest audited and of revenue. Such reports together with some comments, is the subject of article.

scholarly journals Improvement of the models of tax administration of income of digital companies received from commercial activity on the territory of the Russian Federation

2020 ◽  
pp. 14-25
Author(s):  
Dmitry Alekseevich Mitin
Keyword(s):  
Russian Federation ◽  
Economic Effect ◽  
Analytical Data ◽  
Modern Concept ◽  
Commercial Activity ◽  
Tax Base ◽  
Tax Rate ◽  
The Subject ◽  
The Russian Federation

This article examines the problems of taxation of income of foreign digital companies faced by tax administrations worldwide, including the Russian Federation. The subject of this research is the current models of taxation of income of foreign digital companies in Russia and the world. The goal consist in the development of new approaches towards administration of tax income of foreign digital companies in the Russian Federation for the long-term, as well as to ensure country's fiscal interests in the immediate future. Within the framework of this research, the author reviews the modern concept of permanent representation of foreign company, and determines the reasons impeding the implementation of this concept in the area of e-commerce. Assessment is given to feasibility of introducing digital tax in Russia. The scientific novelty consists in the author’s original concept of establishment of permanent representation of foreign digital company, as well as in proposal for its implementation into the tax system of the Russian Federation. Recommendations are also given on introduction of digital tax in Russia, including formulation of its basic elements, such as the object of taxation, tax base, tax rate, tax period and tax breaks. In the conditions of limited open analytical data on transboundary e-commerce on the territory of the Russian Federation, the author estimates feasibility of introducing digital tax and its economic effect on the country.

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