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BUILDING PUBLIC TRUST

BUILDING PUBLIC TRUST

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商品簡介

Business reporting in a post-apocalypse global marketplace
Clearly, now is the time for creating an effective business-reporting model appropriate for the markets of the twenty-first century. Rather than start from scratch after the Enron-Andersen fiasco, two leading consultants from PricewaterhouseCoopers present a plan that supplements the current model, one in which executives, accountants, analysts, investors, regulators, and other stakeholders can truly embrace the spirit of transparency. The Future of Corporate Reporting highlights the best practices for global financial reporting, explaining the concept of "performance auditing," which focuses on the real performance of the business as opposed to technical adherence to GAAS. Eccles and Masterson also discuss the pros and cons of GAAP v. IAS, present new approaches to reforming financial reporting, and outline a twenty-first-century model of accounting that will improve markets and benefit shareholders.

作者簡介

SAMUEL A. DiPIAZZA jr. is the CEO of PricewaterhouseCoopers, the global professional services firm with some 150,000 employees, operating in virtually every country worldwide. Mr. DiPiazza has enjoyed a long career with PricewaterhouseCoopers, which he joined in 1973. He most recently served as Senior Partner and Chairman of the U.S. firm with executive responsibility for U.S. operations.

ROBERT G. ECCLES is founder and president of Advisory Capital Partners, Inc. (ACP), and a Senior Fellow of PricewaterhouseCoopers. Since 1993, ACP has provided strategic, financial, and organizational advisory services to both large companies and fast-growing small and medium-sized ones. Prior to founding ACP, Dr. Eccles was a full professor at Harvard Business School, where he was a faculty member for fourteen years, receiving tenure in 1989.

名人/編輯推薦

"Building Public Trust was written as the Enron scandal was breaking ... but the book's lessons apply to what has happened since as well." (The Wall Street Journal, August 22, 2002)
"...propose a new vision of corporate transparency as a means to restore investor confidence..." (Oil & Gas Journal, 28 October 2002)
"They frame the discussion very well in this interesting, educational book." (Journal of Accountancy, December 2002)
"...a blueprint for action has recently been set out in a new book, Building Public Trust..." (Accountancy Age, 19 February 2003)
"...a blueprint for action has recently been set out in a new book, Building Public Trust..." (Financial Director, 19 February 2003)
"...sensible and forward thinking suggestions to encourage investors back into equities by having standardized and transparent company reporting procedures globally." (Financial Adviser, 27 march 2003)

目次

Foreword.

Preface.

Subject Matter Experts.

Acknowledgments.

Prologue.

Three Tiers.

Accounting Standards.

Industry Standards.

Good Management.

Corporate Reporting.

The Internet.

Future Audits.

Epilogue.

Index.

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