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This concise volume evaluates the cause and significance of recent corporate failures and financial scandals, and how they reflect on the fitness for purpose of the external auditors, financial reports, financial watchdogs, boards, directors and senior management. Failures like the disastrous collapse of Carillion, examined at length, have ultimately led to a crisis of confidence not only in the audit process but in the entire process of financial reporting. Revealing the shortcomings in audit quality, independence, choice and the growing expectation gap, Financial Failures and Scandals questions if the profession, its regulators or government watchdogs, are adequately prepared for the challenges of increasing regulation, public outcry and political scrutiny in the face of inevitable future financial failures. The fundamental structures of financial reporting, annual reports, boards of directors and senior management are often found to have failed. Tighter regulation and new requirements for reporting will inevitably result. Drawing on extensive research and interviews with insiders, users and experts, this unique book provides a compelling account of the profoundly disruptive impact of financial failures on corporate and financial accountability. Topical and readable, this book will be of great interest to students, researchers and professionals in accounting and auditing, as well as to policy makers and regulators.

Lexicology. Semantics --- Pragmatics --- Grammar, Comparative and general --- -Reference (Linguistics) --- Semantics --- Formal semantics --- Semasiology --- Semiology (Semantics) --- Comparative linguistics --- Information theory --- Language and languages --- Lexicology --- Meaning (Psychology) --- Signification (Linguistics) --- Linguistics --- Onomasiology --- Comparative grammar --- Grammar --- Grammar, Philosophical --- Grammar, Universal --- Philosophical grammar --- Philology --- Noun phrase --- Grammar, Comparative --- Reference (Linguistics) --- Semantics. --- Noun phrase. --- Reference (Linguistics). --- Subject (Grammar) --- Complex nominals --- Subject --- Nominals --- Ernst & Young. --- Ernst and Young --- Ernst & Young LLP --- Ernst & Young International --- EYI (Firm) --- E&Y (Firm) --- EY (Firm) --- Ernst & Whinney --- Arthur Young & Company --- Auditing. --- BUSINESS & ECONOMICS / Accounting / Financial. --- Audits --- Financial statements --- Accounting --- Comfort letters --- Auditing --- E-books --- Business failures --- Corporations --- Finance --- Corrupt practices --- Business corporations --- C corporations --- Corporations, Business --- Corporations, Public --- Limited companies --- Publicly held corporations --- Publicly traded corporations --- Public limited companies --- Stock corporations --- Subchapter C corporations --- Business enterprises --- Corporate power --- Disincorporation --- Stocks --- Trusts, Industrial --- Business mortality --- Failure in business --- Mortality, Business --- Success in business

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Quoiqu’il s’agisse d’un impératif de démocratie, trop peu de textes législatifs ou réglementaires sont réellement compréhensibles par l’ensemble des administrés, non seulement en raison de la complexité technique des matières, mais aussi parce que leur rédaction, structure du texte, choix des termes, respect des formes, etc., est critiquable. De grands auteurs, comme Bentham et Montesquieu, ont pourtant souligné l’importance de pouvoir disposer de textes législatifs bien rédigés, qui s’insèrent harmonieusement dans l’ordonnancement juridique.- Quelle est la structure d’une loi, d’un décret ou d’une ordonnance, ou celle d’un arrêté réglementaire de l’État fédéral, d’une entité fédérée, d’une commune ou d’une province ?- Qu’est-ce qu’un préambule ou un exécutoire ?- Que contient le dispositif d’un arrêté ?- Comment transposer une directive européenne ?- La loi (le décret et l’ordonnance) et le règlement (arrêté royal, arrêté ministériel, règlement communal) doivent satisfaire, d’une part, à des conditions précises, de manière à ne pas porter atteinte à la sécurité juridique (respect des règles de compétence, application dans le temps, accomplissement de formalités obligatoires, etc.) et, d’autre part, aux exigences de la langue.- Afin d’améliorer la lisibilité des textes législatifs et réglementaires, quels mots et quelles structures de phrases convient-il de privilégier ou, au contraire, d’éviter (apocope, ellipse, métonymie, métaphore, etc.) ?- Quelles sont les règles relatives à l’emploi des langues et à la publicité des lois et règlements (conditions, force exécutoire, force obligatoire, etc.) ?L’ouvrage, riche de nombreux exemples et illustrations puisés dans la pratique, examine toutes ces questions et conditions.Il expose également les obligations législatives essentielles (motivation, publicité, etc.) qui s’imposent à l’Administration depuis une vingtaine d’années, en ce qui concerne les décisions administratives individuelles et les documents administratifs.Il décrit par ailleurs les exigences et les étapes essentielles auxquelles il convient d’être attentif pour réaliser une bonne coordination ou codification.

Public law. Constitutional law --- Legal theory and methods. Philosophy of law --- 340.134 <493> --- wetgeving --- taalkunde --- Legal composition --- -Bill drafting --- -BPB1408 --- Législation --- Légistique --- Linguistique --- Drafting of bills --- Legislation drafting --- Legislative drafting --- Authorship --- Law --- Communication in law --- Practice of law --- Forms (Law) --- 340.134 <493> Wetgevingstechniek. Decreet met kracht van wet. Besluit-wet--België --- Wetgevingstechniek. Decreet met kracht van wet. Besluit-wet--België --- legislation --- linguistique --- Wetgeving --- Wetgevingstechniek --- Taalwetenschap --- Language --- Editing --- 101 Wetgevingstheorie --- Redaction juridique --- Projets de loi --- Droit --- Reglements (Droit administratif) --- Redaction --- Langage --- Rédaction législative --- Belgium --- Handbooks --- KJK 1 Law of Belgium --- Legislation --- Bill drafting --- Législation --- Rédaction --- EPUB-ALPHA-I EPUB-LIV-FT LIVDROIT STRADA-B --- E-books --- Sprachwissenschaft --- lingüística --- lingvistika --- lingwistika --- taalwetenschap --- keeleteadus --- linguística --- kielitiede --- nyelvészet --- teangeolaíocht --- językoznawstwo --- linguistikë --- лингвистика --- kalbotyra --- lingvistică --- jazykověda --- γλωσσολογία --- jezikoslovje --- lingvistik --- linguistica --- linguistics --- граматика --- etümoloogia --- nyelvtan --- spelluta --- γραμματική --- mondattan --- етимология --- lexicologia --- spraakkunst --- pronunciation --- pragmatika --- angewandte Sprachwissenschaft --- nauka o původu slov --- phonetics --- fonetiikka --- наука за јазикот --- morfologie --- правопис --- Etymologie --- pravopis --- Sprechtechnik --- prononciation --- fonētika --- etimologija --- grammatik --- Pragmalinguistik --- dějiny jazyka --- sprogvidenskab --- uttalslära --- ordboksvetenskap --- etymologia --- pisownia --- leksikologija --- leksikologji --- лексикологија --- gramatika --- fonetică --- προφορά --- etimología --- fonética --- λεξικολογία --- fonologie --- litriú --- betydelselära --- filologie --- sémantique --- Rechtschreibung --- Phonetik --- gramatică --- helyesírás --- gramática --- etimoloģija --- tartis --- Grammatik --- grammatika --- etymológia --- etymology --- grammar --- orthographe --- ääntäminen --- etymologi --- alaktan --- etimológia --- lexikológia --- hangtan --- ortografia --- Lexikologie --- syntax --- etimoloġija --- Sprachforschung --- lexicology --- kirjakuju --- Semantik --- szemantika --- semantik --- ortogrāfija --- grammatica --- φωνητική --- valodniecība --- semantiikka --- kielioppi --- leksikoloģija --- σημαντική --- ετυμολογία --- szókincstan --- oikeinkirjoitus --- fonetiek --- semantika --- sémantika --- keeletehnika --- Morphologie --- fonetikë --- lexikologi --- lexicología --- uttal --- beszédtechnika --- uitspraak --- jezikoslovlje --- spelling --- fonetik --- leksikoloogia --- mluvnice --- pronuncia --- semántica --- izgovor --- ljudlära --- semantica --- pronunciação --- semântica --- shqiptim --- pronúncia --- semantikë --- ορθογραφία --- phonétique --- matematická lingvistika --- étymologie --- stavemåde --- pronunciación --- výslovnosť --- etymologie --- jazykozpyt --- udtale --- ortografía --- ortografie --- allmän språkvetenskap --- semantics --- semantiek --- fonetica --- etimologie --- linguïstiek --- rašyba --- Linguistik --- lessicologia --- leksikologi --- foneetika --- fonetika --- stavning --- gramatikë --- sanasto-oppi --- etimologia --- sanasaíocht --- semantică --- grammaire --- jelentéstan --- семантика --- morfológia --- aplikovaná lingvistika --- lexicologie --- legislação --- Gesetzgebung --- achtú --- legislación --- legjislacion --- seadusandlus --- teisėkūra --- legislazione --- νομοθεσία --- законодавство --- lainsäädäntö --- lovgivning --- leġiżlazzjoni --- законодателство --- törvényalkotás --- ustawodawstwo --- lagstiftning --- zakonodavstvo --- legislație --- legislativa --- legislatíva --- zakonodaja --- likumdošana --- koncepcija --- právní normy --- aspetto giuridico --- законска одредба --- rättslig aspekt --- disposição legislativa --- zakonodavni akt --- dimensión jurídica --- legislative provision --- правна норма --- νομοθετική πράξη --- právní předpisy --- juridische aspecten --- lovbestemmelse --- programa --- teisės nuostata --- disposition législative --- dispozitë legjislative --- juridisk aspekt --- õiguslik aspekt --- likumi --- disposizione legislativa --- disposizione di legge --- legislatívny akt --- õigustloov akt --- atto legislativo --- legislatívne ustanovenie --- õigusakt --- aspeto jurídico --- rättsregler --- tiesību normas --- zakonska odredba --- правни прашања --- disposición legislativa --- legislative act --- seadusandlik akt --- νομική πλευρά --- wetgevende handeling --- juridisk dimension --- Gesetzesbestimmung --- Gesetzesvorschrift --- vertiente jurídica --- törvény rendelkezése --- teisės aktų leidimas --- säädös --- punto de vista jurídico --- teisinis aspektas --- zákonodárství --- lagbestämmelse --- tiesību aspekts --- jogalkotási aktus --- νομοθετική διάταξη --- rechtlicher Aspekt --- Gesetzgebungsakt --- teisės aktas --- törvényi rendelkezés --- akt legjislativ --- jogszabály --- säännös --- легислатива --- act legislativ --- wettelijke bepaling --- oikeudellinen näkökohta --- likumdošanas akti --- gesetzliche Vorschrift --- prevederi legislative --- правен акт --- ato legislativo --- jogszabályi rendelkezés --- lagstiftningshandling --- törvényhozás --- acte législatif --- tiesību akti --- gesetzliche Bestimmung --- reachtaíocht --- -Rédaction législative --- Belgique