Agency Assurance - Universität St.Gallen

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8-3 The Rise and Fall of the Shareholder Value Emphasis 178
8-4 Directors Increased Information Requests 188
9-1 Dow Chemical’s Intellectual Asset Management Process 194
9-2 Audit Committee Accounting Principles 204
9-3 Financial Reporting: Current Practice vs. Proposed Principle 209
9-4 CEO Pay vs. Performance Measures 1990 – 2003 217
10-1 Communication Axis of the Agency Assurance Model 222
10-2 Material Weaknesses of Section 404 Filers 228
11-1 Strategic Credibility Model in Investor Communications 247
11-2 Disclosure Timing Influencing Executive Stock Option Pay-Outs 252
11-3 E&Y Measures that Matter Financial Analyst Survey 258
12-1 The Spectrum of Management Supplied Information 270
12-2 E&Y Measures that Matter Buy-Side Analysts Survey 285
12-3 Integrated System of Financial Reporting 300
13-1 Historic Corporate Technological Infrastructure 302
13-2 The Development of the BOD Role in Governance 304
13-3 The Complete Agency Assurance Model Framework 310
13-4 The Transparency Barrier After Differentiation Costs Disclosure 313
13-5 Directors’ Priorities for Allocation of Additional Time 314
13-6 The Compensation Gap 319
13-7 A Reckoning of the Costs of Executive Compensation 322
13-8 The Five COSO Components of Internal Control 329