Eliminating the Expectations Gap? PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download Eliminating the Expectations Gap? PDF full book. Access full book title Eliminating the Expectations Gap? by Prem Sikka. Download full books in PDF and EPUB format.
Author: Prem Sikka
Publisher:
ISBN: 9780900094842
Category : Accounting
Languages : en
Pages : 39
Get Book
Book Description
Author: Prem Sikka
Publisher:
ISBN: 9780900094842
Category : Accounting
Languages : en
Pages : 39
Get Book
Book Description
Author: Michael Sherer
Publisher: SAGE
ISBN: 1446264106
Category : Business & Economics
Languages : en
Pages : 351
Get Book
Book Description
The Third Edition of this successful text includes extensive changes, based on feedback from students and lecturers. There is a discussion of auditing and the law beyond the issue of third-party liability; and more coverage of recent developments in audit methodologies and techniques. New chapters include a survey of developments in audit automation, a discussion of the nature and development of the audit market, both in the United Kingdom and the European Union, and an assessment of the impact on auditing of the Cadbury Report on corporate governance, with particular attention to the role of audit committees. Each chapter includes questions for discussion.
Author: Ecaterina Volosin
Publisher: GRIN Verlag
ISBN: 3640192311
Category : Auditing
Languages : en
Pages : 33
Get Book
Book Description
This essay deals with the demand for audit functions and the resulting expectations in auditors` work. The credibility of mandated disclosure of financial statements is the central issue for regulatory bodies attempting to protect the public interest. This requirement gives rise to a demand for auditing services. Since the beginning of the audit profession theories were made in order to specify and determine the audit functions. The agency-theory is associated with the conflicting interests of shareholders and management of a company, suggesting that the less-informed party (shareholders) will have a demand for information that monitors the behaviour of the better-informed manager. Thus, audits of financial reports would be one form of such information, providing the shareholders with independent assurance about the ongoing developments. The lending credibility theory is similar to the agency-theory and states that audited financial statements can enhance stakeholders` faith in management`s stewardship. Another theory is the theory of inspired confidence, whereby stakeholders demand accountability from the management as an exchange for their contribution to the company. The last discussed theory is the policeman theory which narrows auditor`s responsibilities to prevention and detection of fraud. All these theories describe the expectations the stakeholders have of the auditors, including protection against fraud, warning of future insolvency, general reassurance of financial well-being, safeguards for auditor independence and understanding of audit reports. Although these expectations seem to be rather natural, however, an audit expectations gap does exist based mostly on the diversity of views about the audit function. The gap exists between what the public expects the auditor to do and what the auditor can and should do. Several suggestions were made to narrow the expectations gap, as well as providing statutes in order to describe audit functions especially concerning the responsibility to detect and report errors and fraud. Seminar paper aus dem Jahr 2007 im Fachbereich Wirtschaft - Sonstiges, Note: 75% (1,0), University of Glamorgan (Business School), Veranstaltung: Issues in Auditing, 18 Quellen im Literaturverzeichnis.
Author: Mervyn King
Publisher: Routledge
ISBN: 9781138496774
Category : Accounting
Languages : en
Pages : 0
Get Book
Book Description
The audit profession is at a tipping point. The book outlines the critical success factors needed for a sustainable audit profession for auditors, company directors and regulators.
Author: Institute of Medicine
Publisher: National Academies Press
ISBN: 030908265X
Category : Medical
Languages : en
Pages : 781
Get Book
Book Description
Racial and ethnic disparities in health care are known to reflect access to care and other issues that arise from differing socioeconomic conditions. There is, however, increasing evidence that even after such differences are accounted for, race and ethnicity remain significant predictors of the quality of health care received. In Unequal Treatment, a panel of experts documents this evidence and explores how persons of color experience the health care environment. The book examines how disparities in treatment may arise in health care systems and looks at aspects of the clinical encounter that may contribute to such disparities. Patients' and providers' attitudes, expectations, and behavior are analyzed. How to intervene? Unequal Treatment offers recommendations for improvements in medical care financing, allocation of care, availability of language translation, community-based care, and other arenas. The committee highlights the potential of cross-cultural education to improve provider-patient communication and offers a detailed look at how to integrate cross-cultural learning within the health professions. The book concludes with recommendations for data collection and research initiatives. Unequal Treatment will be vitally important to health care policymakers, administrators, providers, educators, and students as well as advocates for people of color.
Author: Christopher Jencks
Publisher: Brookings Institution Press
ISBN: 9780815746119
Category : Education
Languages : en
Pages : 546
Get Book
Book Description
" The test score gap between blacks and whites—on vocabulary, reading, and math tests, as well as on tests that claim to measure scholastic aptitude and intelligence--is large enough to have far-reaching social and economic consequences. In their introduction to this book, Christopher Jencks and Meredith Phillips argue that eliminating the disparity would dramatically reduce economic and educational inequality between blacks and whites. Indeed, they think that closing the gap would do more to promote racial equality than any other strategy now under serious discussion. The book offers a comprehensive look at the factors that contribute to the test score gap and discusses options for substantially reducing it. Although significant attempts have been made over the past three decades to shrink the test score gap, including increased funding for predominantly black schools, desegregation of southern schools, and programs to alleviate poverty, the median black American still scores below 75 percent of American whites on most standardized tests. The book brings together recent evidence on some of the most controversial and puzzling aspects of the test score debate, including the role of test bias, heredity, and family background. It also looks at how and why the gap has changed over the past generation, reviews the educational, psychological, and cultural explanations for the gap, and analyzes its educational and economic consequences. The authors demonstrate that traditional explanations account for only a small part of the black-white test score gap. They argue that this is partly because traditional explanations have put too much emphasis on racial disparities in economic resources, both in homes and in schools, and on demographic factors like family structure. They say that successful theories will put more emphasis on psychological and cultural factors, such as the way black and white parents teach their children to deal with things they do not know or understand, and the way black and white children respond to the same classroom experiences. Finally, they call for large-scale experiments to determine the effects of schools' racial mix, class size, ability grouping, and other policies. In addition to the editors, the contributors include Claude Steele, Ronald Ferguson, William G. Bowen, Philip Cook, and William Julius Wilson. "
Author: Marques, Rui Pedro
Publisher: IGI Global
ISBN: 1522573577
Category : Business & Economics
Languages : en
Pages : 404
Get Book
Book Description
Auditing is constantly and quickly changing due to the continuous evolution of information and communication technologies. As the auditing process is forced to adapt to these changes, issues have arisen that lead to a decrease in the auditing effectiveness and efficiency, leading to a greater dissatisfaction among users. More research is needed to provide effective management and mitigation of the risk associated to organizational transactions and to assign a more reliable and accurate character to the execution of business transactions and processes. Organizational Auditing and Assurance in the Digital Age is an essential reference source that discusses challenges, identifies opportunities, and presents solutions in relation to issues in auditing, information systems auditing, and assurance services and provides best practices for ensuring accountability, accuracy, and transparency. Featuring research on topics such as forensic auditing, financial services, and corporate governance, this book is ideally designed for internal and external auditors, assurance providers, managers, risk managers, academicians, professionals, and students.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264805907
Category :
Languages : en
Pages :
Get Book
Book Description
This volume, developed by the Observatory together with OECD, provides an overall conceptual framework for understanding and applying strategies aimed at improving quality of care. Crucially, it summarizes available evidence on different quality strategies and provides recommendations for their implementation. This book is intended to help policy-makers to understand concepts of quality and to support them to evaluate single strategies and combinations of strategies.
Author: Lawrence Robert Dicksee
Publisher: Franklin Classics Trade Press
ISBN: 9780344489723
Category :
Languages : en
Pages : 834
Get Book
Book Description
This work has been selected by scholars as being culturally important and is part of the knowledge base of civilization as we know it. This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. To ensure a quality reading experience, this work has been proofread and republished using a format that seamlessly blends the original graphical elements with text in an easy-to-read typeface. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
Author: Amy S. Gottlieb, MD, FACP
Publisher: Springer Nature
ISBN: 303051031X
Category : Medical
Languages : en
Pages : 98
Get Book
Book Description
Women now represent over half of medical school matriculants, almost half of residents and fellows, and over a third of practicing physicians nationally. Despite considerable representation among the physician workforce, women are paid 75 cents on the dollar compared with their male counterparts after accounting for specialty, geography, time in practice, and average hours per week worked. This pay gap is significantly greater than the one reported for US women workers as a whole and has shown little improvement over time. While much has been written about the problem, a robust discussion about how to rectify the situation has been missing from the conversation. Closing the Gender Pay Gap in Medicine is the first comprehensive assessment of how cultural expectations and compensation methodologies in medicine work together to perpetuate salary disparities between men and women physicians. Since the gender gap reflects a convergence of forces within our healthcare enterprises, achieving pay equity can be an overwhelming undertaking for institutions and their leaders. However, compensation is foremost a business endeavor. Therefore, a roadmap for operationalizing equity within the finance, human resources, and compliance structures of our organizations is critical to eliminating disparities. The roadmap described in this book breaks down the component parts of compensation methodology to reveal their unintentional impact on salary equity and lays out processes and procedures that support new approaches to generate fair and equitable outcomes. Additionally, the roadmap is anchored in change management principles that address institutional culture and provide momentum toward salary equity. The book begins with a review of the evidence on the gender pay gap in medicine. The following chapter discusses how gender-based differences in performance assessments, specialty choice, domestic responsibilities, negotiation, professional resources, sponsorship, and clinical productivity accumulate across women’s careers in medicine and impact evaluation, promotion, and therefore compensation in the healthcare workplace. The next two chapters focus, respectively, on how compensation is determined - highlighting potential pitfalls for pay equity - and regulatory and legal considerations. Chapters 5 and 6 explore organizational infrastructure, salary data collection and analysis, and culture change strategies necessary to rectify compensation inequities. Chapter 7 offers a detailed account of one medical institution’s successful journey to achieve salary equity. The book’s final chapter emphasizes that closing the gender pay gap is at its essence a business endeavor and recommends that organizations assess progress and cost with the same attention, rigor, and regularity as afforded other operating expenses. Closing the Gender Pay Gap in Medicine offers a detailed roadmap for healthcare organizations seeking to close the gender pay gap among their physician workforce. This first-of-its-kind book will assist institutions plan courses of action and identify potential pitfalls so they can be understood and mitigated. It will also prove a valuable resource for transformational leadership and systems-based change critical to attaining compensation equity.
