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Author: Carmen Olsen
Publisher: Springer
ISBN: 3319498967
Category : Business & Economics
Languages : en
Pages : 62
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Book Description
This book describes how auditors exercise different levels of professional skepticism and how they are exposed to different types of affective information on clients’ behavior. Based on the author’s empirical study of 56 auditors, it shows that auditors’ skepticism and affective reactions towards a client interact to influence their appraisal of valuation problems. It also suggests that the effects of auditors’ affective reactions on their skeptical judgments depend on the level of risk in the audit engagement.
Author: Carmen Olsen
Publisher: Springer
ISBN: 3319498967
Category : Business & Economics
Languages : en
Pages : 62
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Book Description
This book describes how auditors exercise different levels of professional skepticism and how they are exposed to different types of affective information on clients’ behavior. Based on the author’s empirical study of 56 auditors, it shows that auditors’ skepticism and affective reactions towards a client interact to influence their appraisal of valuation problems. It also suggests that the effects of auditors’ affective reactions on their skeptical judgments depend on the level of risk in the audit engagement.
Author: Robert J. Fogelin
Publisher: Oxford University Press, USA
ISBN: 0195089871
Category : Justification (Theory of knowledge).
Languages : en
Pages : 253
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Book Description
This work examines contemporary theories in knowledge and justification. It presents an analysis of ordinary knowledge claims, showing that they are philosophically unproblematical. It then asks whether theories of justification meet the challenges raised by Empiricus' "Outlines of Pyrrhonism."
Author: David Hay
Publisher: Routledge
ISBN: 1136210350
Category : Business & Economics
Languages : en
Pages : 387
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Book Description
Auditing has been a subject of some controversy, and there have been repeated attempts at reforming its practice globally. This comprehensive companion surveys the state of the discipline, including emerging and cutting-edge trends. It covers the most important and controversial issues, including auditing ethics, auditor independence, social and environmental accounting as well as the future of the field. This handbook is vital reading for legislators, regulators, professionals, commentators, students and researchers involved with auditing and accounting. The collection will also prove an ideal starting place for researchers from other fields looking to break into this vital subject.
Author: Charles Richard Baker
Publisher: Emerald Group Publishing
ISBN: 1838676694
Category : Business & Economics
Languages : en
Pages : 208
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Book Description
This is a continuing of a long series focusing on professional responsibility and ethics in accounting.
Author: T. D. Stanley
Publisher: Routledge
ISBN: 0415670780
Category : Business & Economics
Languages : en
Pages : 202
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Book Description
Meta-Regression Analysis in Economics and Business is the first text devoted to the meta-regression analysis (MRA) of economics and business research.
Author: United States Government Accountability Office
Publisher: Lulu.com
ISBN: 0359536395
Category : Reference
Languages : en
Pages : 234
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Book Description
Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
Author: David Hay
Publisher: Routledge
ISBN: 1136210342
Category : Business & Economics
Languages : en
Pages : 504
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Book Description
Auditing has been a subject of some controversy, and there have been repeated attempts at reforming its practice globally. This comprehensive companion surveys the state of the discipline, including emerging and cutting-edge trends. It covers the most important and controversial issues, including auditing ethics, auditor independence, social and environmental accounting as well as the future of the field. This handbook is vital reading for legislators, regulators, professionals, commentators, students and researchers involved with auditing and accounting. The collection will also prove an ideal starting place for researchers from other fields looking to break into this vital subject.
Author: Darmawan Napitupulu
Publisher: European Alliance for Innovation
ISBN: 1631902431
Category : Education
Languages : en
Pages : 221
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Book Description
The Proceeding book presented the International Conference on Financial Forensics and Fraud, which is an international conference hosted by Universitas Hindu Indonesia in collaboration with Australasian Accounting, Business and Finance Journal. Total 30 full papers presented were carefully reviewed and selected from 50 submissions with the topics not limited to Fraud and Financial Forensics from various disciplines The 2019 Conference was held in Bali, Indonesia from 13 to 14 August 2019 which had been attended by academics and researchers from various universities worldwide including practitioners with the theme Financial Forensics and Fraud Detection in Revolution Industry 4.0.
Author: Paul Kurtz
Publisher:
ISBN:
Category : Body, Mind & Spirit
Languages : en
Pages : 380
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Book Description
Kurtz argues that there are objective standards for judging truth claims in science, ethics, and philosophy. Of special interest is the application of the new skepticism to paranormal claims such as reincarnation and faith healing, and to religious beliefs, ethics and politics.
Author: Jonas Tritschler
Publisher: Springer Science & Business Media
ISBN: 3658041749
Category : Business & Economics
Languages : en
Pages : 251
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Book Description
Arising from the author’s experience as a practicing CPA, this book is quite different from other research in this field, as it confronts the subject of audit quality from a pragmatic perspective. The first goal of Jonas Tritschler is to develop an audit quality metric on national audit firm level. Financial reporting errors, as detected by the German enforcement institutions during examinations, which subsequently are published in the German Federal Gazette by the involved companies, are the data basis for this measurement. Using the developed audit quality metric, the second goal of this study is to analyze audit quality differences of selected audit firms by comparing their deployed audit input factors such as employee’s competence (ratio of certified professionals to total audit staff), experience of employees (average tenure of employees in years) and client-specific experience (client fluctuation rate). Results indicate a correlation between audit quality according to the developed metric and the operationalized audit input factors mentioned above.
