A Closer Look at Trading

Turner, D. E.; Turner, P. H.

doi:10.1007/978-1-349-11734-5_9

Cited by 3 publications

(3 citation statements)

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“…These results may support some criticisms that the reporting of IC weaknesses has sometimes been ineffective in practice (Turner and Weirich, 2006) and that interpreting a decline in reported material weaknesses as evidence of improvements in underlying IC practices is likely premature (Whitehouse, 2010).…”

Section: Literature Review and Hypotheses Developmentsupporting

confidence: 62%

The effectiveness of the auditor’s opinion on the internal controls over financial reporting

Radu

Zanella

2022

JFC

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Purpose Recent studies have concluded that auditors underreport existing internal control over financial reporting (ICFR) weaknesses. This study aims to assess how effective external auditors are, as independent third parties, at disclosing reliable opinions to the public on the ICFR. Design/methodology/approach Using a logistic regression, the authors analyzed a sample of 106 US companies classified as large accelerated filers or accelerated filers consisting in 53 companies which restated their financial statements and a control group of 53 companies having “clean financial statements” at any given moment during the research period, between 2005 and 2018. Findings The results indicate that only 34% of companies with financial statements deemed unreliable have received an adverse ICFR opinion issued by the external auditor during the misrepresentation period or its prior year. The authors also notice that external auditors are somewhat effective in identifying and disclosing red flags to the public that certain companies have internal control (IC) material weaknesses. The results also indicate that the average presence of an adverse IC opinion issued by the external auditor during the misrepresentation period or its prior year for companies with unreliable financial statements is higher than for companies with financial statements deemed reliable. Practical implications This study tests if an increase in efforts and disbursements with audit fees are justifiable by external auditors’ issuing effective, reliable opinions and reinforcing a more transparent and ethical capital markets environment, that is, an environment where accurate information is available for stakeholders. If external auditors are negligent in providing a qualitative and independent opinion to stakeholders, the increase of disbursements made with audit fees is less justifiable. Thus, the research has practical implication for auditors as well as standard setters. Originality/value This study extends the literature on ICFR by empirically testing whether the public can rely on external auditors’ opinions expressed on Sarbanes–Oxley Section 404 reports.

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Section: Literature Review and Hypotheses Developmentsupporting

confidence: 62%

The effectiveness of the auditor’s opinion on the internal controls over financial reporting

Radu

Zanella

2022

JFC

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“…In Vietnam, the braids and threads are now incorporated into cultural textile products such as refabricated hats, jackets, and bags that have become part of a widespread, global trade network since international tourism began again in 1993. 86 A number of Han Chinese textile traders living in Xiǎ o Bà zǐ, in the borderlands of Wénsh an prefecture, have learned excellent Hmong and now trade across the borderline on a weekly basis, visiting one or two periodic markets in Vietnam with a selection of commercially made fabrics, braids, and threads, as well as other items such as batteries and even pesticides, the latter being kept well out of the view of government officials. For instance, Míng, a male Han Chinese trader interviewed in Cá n Câ´u market, Vietnam, visited Cá n Câ´u and Si Ma Cai markets each week, one of fifteen Chinese Han traders operating as such.…”

Section: Textile Tradersmentioning

confidence: 99%

Borderlands and border narratives: a longitudinal study of challenges and opportunities for local traders shaped by the Sino-Vietnamese border

Turner¹

2010

Journal of Global History

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In this article I examine the relevance of utilizing a ‘Zomia-like’ approach to interpreting upland livelihoods in the China–Vietnam borderlands, rather than the more commonly employed nation-state lens. I explore the challenges and opportunities presented by the international borderline between the provinces of Yúnnán, southwest China, and Lào Cai, northern Vietnam, for local populations, namely ethnic minorities Kinh (lowland Vietnamese) and Han Chinese. Investigating the creation and solidification of this borderline and border space, I undertake a historical and contemporary analysis of cross-border trade networks. This focuses on two time periods in which global–local linkages have been especially important in directly shaping border negotiations: the French colonial period and the contemporary economic reform era. Present-day border narratives collected in both countries during ethnographic fieldwork with local traders managing important highland commodities shed light on the means by which the borderline and borderland spaces are continuing to shape both prospects and constraints.

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“…The educated audiences of a series like Hogarth's would have been familiar with the myth: lustful victim of Diana's rage, the goddess turned Actaeon into a stag to be hunted down and devoured by her dogs for observing her and her nymphs during their bath. Thus, his figure became not only a mocking emblem in satirical depictions of cuckoldry but also, according to David Turner, of «women's power to cause men's destruction» 39 . Here the Actaeon statuette not only substitutes the absent and cuckold Earl, but it also foreshadows his humiliating ending at the hands of Silvertongue in the following plate.…”

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confidence: 99%

Amorous Encounters in the Satirical Print Culture of the Eighteenth-Century London Masquerade

Gómez Todó

2023

ETFIV

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Masquerades dominated the culture of polite urban entertainment in eighteenth-century England, summoning London’s bon ton to engage in dancing, dining, role-playing, and conversation while in disguise. The anonymity and enticement provided by masks and costumes turned the masquerade into a frequent narrative frame for the depiction of amorous encounters and assignations in Georgian literary and visual culture, especially in relation to women’s behavior, morality, and presence in the public sphere during the nascent cult of sensibility. Satirical prints, widely consumed at this time, found this topic a particularly appealing one for the Georgian public’s taste, denouncing and disseminating masquerade’s moral perils for women. This article explores amorous encounters associated with the space of the masquerade as represented in Georgian print culture and how such visual narratives employed the figure of the female masquerader to define models of respectable or deviant femininity.

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A Closer Look at Trading

Cited by 3 publications

References 0 publications

The effectiveness of the auditor’s opinion on the internal controls over financial reporting

The effectiveness of the auditor’s opinion on the internal controls over financial reporting

Borderlands and border narratives: a longitudinal study of challenges and opportunities for local traders shaped by the Sino-Vietnamese border

Amorous Encounters in the Satirical Print Culture of the Eighteenth-Century London Masquerade

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