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Author: Olof P. G. Bik
Publisher: Eburon Uitgeverij B.V.
ISBN: 9059724607
Category : Auditor-client relationships
Languages : en
Pages : 228
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Book Description
The complexity of human behavior challenges our explanatory powers. Yet, in this day and age we desperately try to manage and control the behavior of our corporate citizens through rules, codes, systems and procedures alike. This study is an illustration that true human behavior cannot simply be controlled by (more of) such rules. Instead, it is driven by many psychological, cultural, contextual, and environmental factors. The focus of this study is the influence of cross-national cultural differences in the context of the professional behavior of auditors, based on the central question: Is auditors' professional behavior affected by crossnational cultural differences, and, if so, how? Being based on grounded theory, in part validated within an international accounting organization, this study is the first to provide a more profound, in-depth, and contextualized analysis and understanding of the effect of cross-national cultural differences on the behavior of professionals in general, and that of auditors in particular.
Author: Olof P. G. Bik
Publisher: Eburon Uitgeverij B.V.
ISBN: 9059724607
Category : Auditor-client relationships
Languages : en
Pages : 228
Get Book Here
Book Description
The complexity of human behavior challenges our explanatory powers. Yet, in this day and age we desperately try to manage and control the behavior of our corporate citizens through rules, codes, systems and procedures alike. This study is an illustration that true human behavior cannot simply be controlled by (more of) such rules. Instead, it is driven by many psychological, cultural, contextual, and environmental factors. The focus of this study is the influence of cross-national cultural differences in the context of the professional behavior of auditors, based on the central question: Is auditors' professional behavior affected by crossnational cultural differences, and, if so, how? Being based on grounded theory, in part validated within an international accounting organization, this study is the first to provide a more profound, in-depth, and contextualized analysis and understanding of the effect of cross-national cultural differences on the behavior of professionals in general, and that of auditors in particular.
Author: Susanne Arvidsson
Publisher: Springer
ISBN: 3319932667
Category : Business & Economics
Languages : en
Pages : 419
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Book Description
Over the past 30 years sustainability has become increasingly important to scholarly research and business in practice. This book explores a variety of challenges faced by businesses when becoming sustainable and how this links to economic development and its corruption, ethical and taxation implications. Showcasing an interdisciplinary approach, the chapters explore topics such as business ethics, corporate responsibility, tax governance and sustainability practice.
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: Kristina Yankova
Publisher: Springer
ISBN: 3658088710
Category : Business & Economics
Languages : en
Pages : 321
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Book Description
Kristina Yankova addresses the question of what role professional skepticism plays in the context of cognitive biases (the so-called information order effects) in auditor judgment. Professional skepticism is a fundamental concept in auditing. Despite its immense importance to audit practice and the voluminous literature on this issue, professional skepticism is a topic which still involves more questions than answers. The work provides important theoretical and empirical insights into the behavioral implications of professional skepticism in auditing.
Author: Principal, Dhanwate National College, Nagpur I
Publisher: Principal, Dhanwate National College, Nagpur
ISBN:
Category : Antiques & Collectibles
Languages : en
Pages : 81
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Book Description
Our organization is committed to upholding the highest standards of professional conduct and ethical behaviour. The Professional Ethics Policy outlines the principles and guidelines that all employees, contractors, volunteers, and stakeholders are expected to follow in their professional activities. This policy serves as a framework for promoting integrity, honesty, fairness, and responsible behavior across all aspects of our operations. The Code of Conduct for the institute serves as a guiding document that outlines the expected behaviour, ethical standards, and principles for all stakeholders involved in the educational community. It sets the tone for a positive and respectful learning environment, emphasizing the values, rights, and responsibilities that define the institute's culture. The Code of Conduct for the institute serves as a cornerstone of the educational community, providing guidelines and principles for behaviour and ethical standards. It shapes the institute's culture, values, and expectations, fostering a positive learning environment and preparing individuals to contribute meaningfully to society. The Code of Conduct reflects the institute's commitment to excellence, inclusivity, and the holistic development of its members, ultimately creating a vibrant and thriving educational community.
Author: American Bar Association. House of Delegates
Publisher: American Bar Association
ISBN: 9781590318737
Category : Law
Languages : en
Pages : 216
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Book Description
The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.
Author: Steven De Haes
Publisher: Springer
ISBN: 3319145479
Category : Business & Economics
Languages : en
Pages : 178
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Book Description
Featuring numerous case examples from companies around the world, this second edition integrates theoretical advances and empirical data with practical applications, including in-depth discussion on the COBIT 5 framework which can be used to build, measure and audit enterprise governance of IT approaches. At the forefront of the field, the authors of this volume draw from years of research and advising corporate clients to present a comprehensive resource on enterprise governance of IT (EGIT). Information technology (IT) has become a crucial enabler in the support, sustainability and growth of enterprises. Given this pervasive role of IT, a specific focus on EGIT has arisen over the last two decades, as an integral part of corporate governance. Going well beyond the implementation of a superior IT infrastructure, enterprise governance of IT is about defining and embedding processes and structures throughout the organization that enable boards and business and IT people to execute their responsibilities in support of business/IT alignment and value creation from their IT-enabled investments. Featuring a variety of elements, including executive summaries and sidebars, extensive references and questions and activities (with additional materials available on-line), this book will be an essential resource for professionals, researchers and students alike
Author: Michael A. Crawford
Publisher: CCH
ISBN: 9780808091769
Category : Business & Economics
Languages : en
Pages : 548
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Book Description
CPA's Multistate Guide to Ethics and Professional Conduct provides CPAs with a single reference source regarding ethics and professional standards set by the national and international standard-setting bodies, as well as the individual state societies.
Author: Donna Hallas, PhD, PPCNP-BC, CPNP, PMHS, FAANP
Publisher: Springer Publishing Company
ISBN: 0826116817
Category : Medical
Languages : en
Pages : 518
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Book Description
Delivers strategic, evidence-based measures for recognizing and treating abnormal behaviors in children in the content of primary care practice Written for practicing pediatric and family nurse practitioners, and PNP and FNP students, this pediatric primary care text expands on the crucial role of the healthcare provider to assess, identify, and intercept potential behavioral health problems. All parents want to see their child become a socially and emotionally healthy adult, but this cannot be the outcome for every family. When children miss their anticipated milestones, parents and the family dynamic is upset—parents question their parenting skills and their ability to raise a socially and emotionally healthy child. The content in this book is built on strategic, evidence-based measures to evaluate and treat behavioral health during each well-child visit across the pediatric life span and restore order to their patients and their families. Behavioral Pediatric Healthcare for Nurse Practitioners is organized by developmental stages: infancy, toddlers, preschool-age, school-age, and adolescence. Each of these stages contains common behavioral problems and details their assessment, screening, intervention, and treatment. Chapters also include measurable standards for behavioral health and special topics in pediatric behavioral health and chronic medical conditions as they impact development. Every section features a case study that fosters critical thinking and demonstrates exemplary practices. Key Features: Focuses on the intercept of development and the assessment, diagnosis, and treatment of behavioral problems Addresses early identification and treatment of disorders for best outcome Provides proven, case-based strategies for assessment, screening, intervention, and treatment Includes contributions from highly qualified PNPs and PMHSs Highlights cutting-edge research from pediatric primary care experts Presents strategies for working with parents Fosters critical thinking for making a correct diagnosis
Author: George Stricker
Publisher: Springer Science & Business Media
ISBN: 1461541956
Category : Psychology
Languages : en
Pages : 410
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Book Description
For the first time in history, behavioral health providers are expected to understand and participate in activities intended to access and improve the quality of services they provide. This handbook is designed as a general resource in the field of behavioral health quality management for a very diverse group of readers, including graduate and undergraduate students, payors, purchasers and administrators within managed care organizations, public sector service system planners and managers, applied health services researchers and program evaluators. This volume provides a comprehensive context for the development of quality management (QM) in health services - behavioral health in particular - as well as an overview of tools, techniques, and programs reflecting QM in practice. It also offers perspectives on both internally- and externally-based QM activities.
