The drivers of audit quality: auditors’ perceptions
This report summarises the findings of an online survey conducted by ACCA and Macquarie University into auditors’ perceptions about the drivers of audit quality. It forms part of a three-part project investigating perceptions of CFOs, auditors and company director’s.
The drivers of audit quality: views from Australian CFOs
This report summarises the findings of an online survey conducted by ACCA and Macquarie University into the views of Australian CFOs about the drivers of audit quality. It forms part of a three-part project investigating perceptions of CFOs, auditors and company director’s.
Global economic conditions survey report: Q1, 2014
The Global Economic Conditions Survey (GECS),
carried out jointly by ACCA and IMA, is the largest regular economic survey of accountants in the world, in terms of both the number of respondents and the range of economic variables it monitors.
The smart finance function in today’s complex world
This paper outlines ACCA’s smart finance function campaign, launched in April 2014. The campaign showcases the good practices, challenges and opportunities that corporate finance functions face in ‘working smarter’.
This report reviews the policy environment and support structures supporting SME growth in nine countries. It draws on the Virtuous Circle of Enterprise Growth framework and builds on a series of interviews with policymakers and SME advocates.
Multinational corporations, stateless income and tax havens
This report provides evidence to show that the corporate income tax system is not ‘broken’ and that the corporate income tax base is not being eroded. It offers a critique of the stateless income doctrine and the interaction between tax havens and multinational corporations.
Breaking out: public audit’s new role in a post crash world
In this paper, contributors from Scotland to Bhutan are upbeat as they reflect on their role in accountability and improving public services. They also speak about improving public engagement and strengthening scrutiny and public service effectiveness.
Using examples drawn from current practice, this paper explores how a small sample of FTSE 100 company audit committees address the external audit aspects of the reporting responsibilities assigned to them by The UK Corporate Governance Code.
Understanding investors: the changing corporate perspective
The last in a four-part series examining what investors want from corporate reporting and how organisations are responding to their needs. It examines current trends in reporting and the audit relationship from the perspective of the CFO, with a particular emphasis on real-time and integrated reporting.
How e-business transforms public sector services in the UK
The report examines how the delivery of public services has been transformed by e-business and examines the challenges and opportunities that lie ahead of both central government departments and local councils.
Is finance function technology delivering on its promise?
This report discusses the current use of technology in finance shared services and outsourcing. It considers the extent to which technology is changing the face of finance delivery and providing value for the organisation.
Global economic conditions survey report: Q4, 2013
The Global Economic Conditions Survey (GECS), carried out jointly by ACCA and IMA, is the largest regular economic survey of accountants in the world, in terms of both the number of respondents and the range of economic variables it monitors.
Connecting capital markets: the Nairobi Security Exchange Growth Enterprise Market Segment
This paper draws on interviews with Nairobi Security Exchange (NSE) officials as well as coverage in the African and international financial press to tell the story of the Growth Enterprise Market Segment (GEMS), the Nairobi-based board targeted at small and medium-sized enterprises. It is part of a series of ACCA case studies looking into the shared experiences of regulators, exchange operators, investors and listed firms in emerging capital markets.
Global business services: a game changer for the finance organisation?
This report discusses the implications
of global business services for the
finance function. It considers the extent
to which GBS will significantly change
the remit and nature of today’s finance
Introducing collaboration technology as a multi-dimensional solution to the handover process
Sharon Cannaby, October 2013. This report describes the progress of University Hospitals of Leicester (UHL) in transforming clinical handover on the surgical wards from a disorganised and often frenzied process to one that complies with best clinical practice.
Global economic conditions survey report: Q3, 2013
The global economic conditions survey, carried out jointly by ACCA and IMA since late 2011, is the largest regular economic survey of accountants in the world, both in terms of the number of respondents and the scope of economic variables it monitors.