The Assessment of Task Structure Knowledge Base and Decision Aids for a Comprehensive Inventory of Audit Tasks

Author: Mohammad Javad Abdolmohammadi
Publisher: Greenwood Publishing Group
ISBN: 9781567202946
Format: PDF, Docs
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To perform audits and study auditors and the audit function demands a detailed understanding of audit components and their characteristics. The authors of this unique book--a blend of research findings, data analysis, and proprietary data base--provide just that: a comprehensive inventory of audit tasks and essential decision aids, all developed by highly experienced auditors. The result is an important study with immediately realizable benefits for professionals and academics in management and accounting, plus specialists in psychology and related fields in the behavioral sciences.

Advances in Accounting Behavioral Research

Author: Vicky Arnold
Publisher: Emerald Group Publishing
ISBN: 0762313536
Format: PDF
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Volume 9 of Advances in Accounting Behavioral Research presents further empirical research in accounting theory. Content is of wide appeal and crosses into the fields of applied psychology, sociology, management science, and economics.*Presents empirical research in accounting theory*Content crosses into the fields of applied psychology, sociology, management science, and economics*Online availability via ScienceDirect

Advances in Accounting

Author: Philip M J Reckers
Publisher: Elsevier
ISBN: 9780080460512
Format: PDF, ePub, Docs
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Now in its twenty-first edition, Advances in Accounting continues to provide an important forum for discourse among and between academic and practicing accountants on issues of significance to the future of the discipline. Emphasis continues to be placed on original commentary, critical analysis and creative research - research that promises to substantively advance our understanding of financial markets, behavioral phenomenon and regulatory policy. Technology and aggressive global competition have propelled tremendous changes over the two decades since AIA was founded. A wide array of unsolved questions continues to plague a profession under fire in the aftermath of one financial debacle after another and grabbling with the advent of international accounting standards. This volume of Advances in Accounting not surprisingly includes articles reflective of recent focus on corporate governance, earnings management and the influence of the CEO, the accuracy of earnings forecasts and the value relevance or voluntary and mandated disclosures. This volume also looks at challenges facing the academic community with respect to technology and addresses pedagogical advances holding promise. AIA continues its commitment to the global arena by publishing research with an international perspective in the International Section inaugurated in Volume 20. As never before the accounting profession is seeking ways to reinvent itself and recapture relevance and credibility. AIA likewise continues to champion forward thinking research.

Applied Research in Financial Reporting

Author: Mohammad Javad Abdolmohammadi
Publisher: McGraw-Hill/Irwin
ISBN: 9780070004801
Format: PDF, Mobi
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This book aims to solve complex accounting and reporting issues by focusing on applied research, which accounting graduate are expected to know about, as well as having knowledge of accounting concepts, methods and procedures typically covered in intermediate and advanced accounting courses. Using real-world case analysis and issue-based research approaches, the book helps students to develop critical thinking skills and encourages them to think creatively. Section I provides the foundation for applied professional research; Section II covers application issues.

Audit Effectiveness

Author: Kamil Omoteso
Publisher: Routledge
ISBN: 1317177460
Format: PDF, ePub, Docs
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In Audit Effectiveness, Dr Kamil Omoteso examines how information technology is changing the landscape for the audit profession as IT tools and techniques continue to be developed for auditors in the pursuit of quality, efficiency and effectiveness. In addition to shedding light on practical subjects such as audit automation, continuous online auditing and computer auditing, this book introduces some theory that helps explain the motivation for the use of new tools and techniques, and assists understanding of their impact on the quality of audit judgment. The book proposes a three-layered model - an integration of contingency, socio-technical systems and structuration theories - for a comprehensive understanding of IT’s impact on audit. The model advocates that the use of IT in audits is a function of certain contingent factors that determine an optimal mix of human skills and technological capabilities, which would lead to changes in the nature of auditors’ roles and outputs and audit organisations’ structures. Dr Omoteso puts forward an audit automation maturity model that can help audit firms/departments to understand their current level of IT integration and how to systematically enhance their capabilities with a view to meeting modern IT challenges - taking them from the position of mere ’followers of technology’ to that of effective ’leaders of technology’. Audit Effectiveness is for anyone practising in auditing or accounting automation, as well as for those with an academic or research interest in the challenges posed by technological advances for auditors in particular, and for managers in general.

Managementberatung in einer integrativen Betrachtung

Author: Christian Haas
Publisher: Springer-Verlag
ISBN: 3658171634
Format: PDF, ePub, Mobi
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Christian Haas arbeitet ein ganzheitliches und differenziertes Verständnis der strategischen Ressourcen von Managementberatungsunternehmen, der Beratungswirkungen bei Klienten und des Beratungsprozesses heraus. Auf Basis eines strukturationstheoretischen Bezugsrahmens unterscheidet er dabei verschiedene Ressourcenmodelle von Beratungsunternehmen, entwirft eine differenzierte Systematik zur Analyse von Beratungswirkungen bei Klienten und stellt ein Konzept zur Charakterisierung und Analyse von Beratungsprozessen vor.

Evaluating Capital Projects

Author: Ahmed Riahi-Belkaoui
Publisher: Greenwood Publishing Group
ISBN: 9781567203578
Format: PDF, ePub
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The successful evaluation of capital projects requires not only a thorough understanding of traditional techniques of capital budgeting but advanced techniques as well. Riahi-Belkaoui examines the multidimensionality of capital budgeting in its various facets and in ways that executives with no special facility in the subject can follow. He covers replacement decisions, capital rationing, capital budgeting under inflation uncertainty, capital budgeting in a multinational setting with attention to political risks, social project evaluation, and concepts of wealth measurement and distribution. The result is a wide ranging treatment for executive decision makers in finance, banking, investment, and general management, and for their colleagues with similar interests in the academic community. Riahi-Belkaoui begins by examining the principles underlying the time value of money. In Chapter Two he introduces capital budgeting and in Chapter Three moves to advanced capital budgeting. There he discusses such advanced topics as replacement decisions, capital rationing, and capital budgeting under uncertainty and inflation. In Chapter Four he takes up the same issues associated with capital budgeting but in a global context, and in Chapter Five, the determination of political risk and its use in capital budgeting internationally. Chapter Six compares the techniques of leasing versus purchasing and their reliance on capital budgeting techniques. In Chapter Seven he turns to the techniques of capital budgeting applied to social projects, and ends the book with an examination of the behavior and cognitive implications of wealth measurement and distribution. This is a useful survey and examination of the traditional and advanced techniques of capital budgeting and their applications in domestic and international contexts.