scholarly journals Scandals in auditing companies as an example of market self-regulation

2021 ◽  
Vol 7 (2) ◽  
pp. 1-17
Author(s):  
Alejandro Adán Roselló

Market self-regulation is a process by which the market constantly regulates itself thanks to the interaction and relationships between the forces and agents that operate in it. In this context, auditing companies play a fundamental role in verifying the companies' accounting information, which must represent a true image of the economic and financial reality of the company, necessary for the efficiency of the self-regulation system. This article seeks, based on the analysis of the audit work in Spain, and in cases of accounting fraud scandals in which various audit firms have been sprinkled in our country, to conclude whether or not this self-regulatory system is an efficient system.

Author(s):  
N. B. Lutova ◽  
O. V. Makarevich ◽  
K. E. Novikova

The investigation studies the relationship between narcissistic self-regulation with the features and expression of self-stigmatization in patients with endogenous mental disorders. The study involved 131 people, including patients with schizophrenia — 66.8% and individuals with affective disorders — 33.2%. The survey was conducted by using the following methods: «Index of Self-system functioning» and questionnaire of self-stigmatization by Mikhailova-Yastrebov. Data on correlation of strength personality reducing with selfstigmatization, the specifics of Self-regulation structure in various inner stigma forms, and the absence of IFSS significant differences in patient’s groups with different nosological forms of mental disorders, disease’s duration and number of hospitalizations — were obtained. The specific personal characteristics underlying premorbid changes in the Self-regulation system that determine the vulnerability of patients to the formation of stigma are discussed.


Auditor ◽  
2018 ◽  
Vol 4 (2) ◽  
pp. 29-36
Author(s):  
Наталья Кондрашова ◽  
Natalia Kondrashova

Th e article examines the problems of the functioning of self-regulation of audit activity in Russia, identifi ed on the basis of analysis of the results of the activity of Self-Regulatory Organization of Auditors. Th e conclusion is made that the further development of the self-regulation system with considering the accumulated experience in the direction of optimizing the supervisory process, expanding the fi nancial base, improving the methodological assistance to auditors and their interaction, is timely.


2020 ◽  
pp. 13-16
Author(s):  
Olga Viktorovna Bodenova

The article is devoted to the problem of metacognitive competence formation and self-regulation. The aim of the work is to identify the features of self-regulation of educational activity in metacognitively competent students. The concepts of “metacognitive competence”, “metacognitive knowledge”, “metacognitive regulation”, and “self-regulation” are clarified in the article. Methods of research. The study was conducted at the Institute of Pedagogy and Psychology of FSBEI of HE “Petrozavodsk State University” with freshmen and second year students, studying in the program 44.03.02 “Psychological and pedagogical education”. Methods of studying metacognitive competence and self-regulation were used to test the hypothesis; the data obtained were processed according to the F-test. Analysis of the results of the research showed that metacognitive competent students have a high level of development of the self-regulation system and regulatory properties of personality. The author outlines that among the stylistic features of self-regulation of metacognitive competent students are high level of independence and flexibility, the predominance of orientation to achieve success, activity in setting goals, etc. It is concluded that the results obtained can be used to determine the directions for further study of the relationship between metaprocesses and self-regulation, and the development of programs for the development of self-regulation of students' educational activities.


2000 ◽  
Vol 35 (4) ◽  
pp. 298-313 ◽  
Author(s):  
Wesley C. Lynch ◽  
Andrea Everingham ◽  
Jane Dubitzky ◽  
Mimi Hartman ◽  
Tim Kasser

1986 ◽  
Vol 2 (3) ◽  
pp. 159-774 ◽  
Author(s):  
J. Kabat-Zinn ◽  
L. Lipworth ◽  
R. Burncy ◽  
W. Sellers

Sign in / Sign up

Export Citation Format

Share Document