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Author: Kathryn Kadous
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
Attitudes play an important role in determining how the audit will be conducted, and thus, directly impact audit quality. In particular, regulators require that auditors maintain an attitude of professional skepticism and independence of mind throughout the financial statement audit. Despite the heavy emphasis on auditors' professional skepticism and independence of mind in professional standards, researchers studying auditor judgment and decision-making have only rarely examined auditors' attitudes explicitly. In this book chapter, we draw from both the attitude literature in social psychology and the auditor judgment and decision-making literature to develop a conceptual framework that depicts important auditor attitudes along with their antecedents and consequential behaviors. One important antecedent that helps form attitudes is cognitive processing (i.e., critical thinking). We utilize the Heuristic-Systematic Model (HSM) to explain the nature of auditors' vs. inspectors' potentially different approaches to cognitive processing that may shed light on why they have different perceptions of what constitutes appropriate and sufficient evidence. Overall, the HSM demonstrates that engaging in both heuristic (e.g., intuitive) and systematic information processing can increase efficiency in achieving the goal of an objective evaluation of the evidence (i.e., objective attitude).
Author: Kathryn Kadous
Publisher:
ISBN:
Category :
Languages : en
Pages :
Get Book Here
Book Description
Attitudes play an important role in determining how the audit will be conducted, and thus, directly impact audit quality. In particular, regulators require that auditors maintain an attitude of professional skepticism and independence of mind throughout the financial statement audit. Despite the heavy emphasis on auditors' professional skepticism and independence of mind in professional standards, researchers studying auditor judgment and decision-making have only rarely examined auditors' attitudes explicitly. In this book chapter, we draw from both the attitude literature in social psychology and the auditor judgment and decision-making literature to develop a conceptual framework that depicts important auditor attitudes along with their antecedents and consequential behaviors. One important antecedent that helps form attitudes is cognitive processing (i.e., critical thinking). We utilize the Heuristic-Systematic Model (HSM) to explain the nature of auditors' vs. inspectors' potentially different approaches to cognitive processing that may shed light on why they have different perceptions of what constitutes appropriate and sufficient evidence. Overall, the HSM demonstrates that engaging in both heuristic (e.g., intuitive) and systematic information processing can increase efficiency in achieving the goal of an objective evaluation of the evidence (i.e., objective attitude).
Author: Dolores Albarracin
Publisher: Routledge
ISBN: 1351712330
Category : Psychology
Languages : en
Pages : 898
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Book Description
Attitudes are evaluations of people, places, things, and ideas. They help us to navigate through a complex world. They provide guidance for decisions about which products to buy, how to travel to work, or where to go on vacation. They color our perceptions of others. Carefully crafted interventions can change attitudes and behavior. Yet attitudes, beliefs, and behavior are often formed and changed in casual social exchanges. The mere perception that other people—say, rich people— favor something may be sufficient to make another person favor it. People’s own actions also influence their attitudes, such that they adjust to be more supportive of the actions. People’s belief systems even change to align with and support their preferences, which at its extreme is a form of denial for which people lack awareness. These two volumes of The Handbook of Attitudes provide authoritative, critical surveys of theory and research about attitudes, beliefs, persuasion, and behavior from key authors in these areas. This second volume covers applications to measurement, behavior prediction, and interventions in the areas of cancer, HIV, substance use, diet, and exercise, as well as in politics, intergroup relations, aggression, migrations, advertising, accounting, education, and the environment.
Author: Kamwani, Suleman Sherali
Publisher: IGI Global
ISBN: 1799887561
Category : Business & Economics
Languages : en
Pages : 417
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Book Description
The financial community has undergone a realization of the failure of corporate communication required for forensic professionals to expose structural weaknesses within businesses. Many organizations and businesses within the financial community have flawed internal controls, poor corporate governance, and fraudulent financial statements. It is vital to develop forensic accounting techniques to reduce external auditor deficiencies in fraud detection and their implications and enhance corporate efficiency in fraud detection. The Handbook of Research on the Significance of Forensic Accounting Techniques in Corporate Governance discusses forensic accounting techniques and how forensic accountants add value while investigating claims and fraud. It further highlights the benefits of forensic accounting audits for corporate benefits and evidence acceptability. Covering topics such as credit card fraud, blockchain technology, and developing countries, this book is an excellent resource for accounting professionals, external auditors, students and faculty of higher education, auditors, researchers, and academicians.
Author: Khondkar E. Karim
Publisher: Emerald Group Publishing
ISBN: 1787565459
Category : Business & Economics
Languages : en
Pages : 160
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Book Description
Focusing on research that examines individual and organizational behavior relative to accounting, this series promotes research across all areas of behavioral accounting, and encourages the development, discussion and expansion of theories from psychology, sociology and related disciplines to better understand accounting domains.
Author: Catenazzo, Giuseppe
Publisher: IGI Global
ISBN: 1668469219
Category : Business & Economics
Languages : en
Pages : 367
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Book Description
In the modern hospitality industry, it is critical to understand travelers’ needs and wants for businesses to survive and remain competitive. Further study on understanding travelers’ motivations is essential in this field. Cases on Traveler Preferences, Attitudes, and Behaviors: Impact in the Hospitality Industry showcases several research-based case studies to understand travelers’ preferences, attitudes, and behaviors to illustrate empirical methodologies in order to guide academics and practitioners in their research endeavors. Covering key topics such as destinations, rural areas, social impacts, and tourism management, this reference work is ideal for industry professionals, policymakers, researchers, academicians, scholars, practitioners, instructors, and students.
Author: Donna Bobek Schmitt
Publisher: Emerald Group Publishing
ISBN: 1781908397
Category : Business & Economics
Languages : en
Pages : 279
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Book Description
Advances in Accounting Behavioral Research publishes high-quality research encompassing all areas of accounting and addressing a broad range of issues that affect the users, preparers, and assurers of accounting information. Further, this research incorporates theory from, and contributes knowledge and understanding to, applied psychology, sociolog
Author: S. Michael Gaddis
Publisher: Springer
ISBN: 3319711539
Category : Social Science
Languages : en
Pages : 198
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Book Description
This book offers practical instruction on the use of audit studies in the social sciences. It features essays from sociologists, economists, and other experts who have employed this powerful and flexible tool. Readers will learn how to implement an audit study to examine a variety of questions in their own research. The essays first discuss situations where audit studies are the most effective. These tools allow researchers to make strong causal claims and explore questions that are often difficult to answer with observational data. Audit studies also stand as the single best way to conduct research on discrimination. The authors highlight what these studies have uncovered about labor market processes in the past decade. The next section gives some guidance on how to design an audit study. The essays cover the difficult task of getting a study through an institutional review board, the technical setup of matching procedures, and statistical power and analysis techniques. The last part focuses on more advanced aspects. Coverage includes understanding context, what variables may signal, and the use of technology. The book concludes with a discussion of challenges and limitations with an eye towards the future of audit studies. “Field experiments studying and testing for housing and labor market discrimination have, rightly, become the dominant mode of discrimination-related research in economics and sociology. This book brings together a number of interesting and useful perspectives on these field experiments. Many different kinds of readers will find it valuable, ranging from those interested in getting an overview of the evidence, to researchers looking for guidance on the nuts and bolts of conducting these complex experiments.” David Neumark, Chancellor’s Professor of Economics at the University of California – Irvine “For decades, researchers have used experimental audit studies to uncover discrimination in a variety of markets. Although this approach has become more popular in recent years, few publications provide detailed information on the design and implementation of the method. This volume provides the first deep examination of the audit method, with details on the practical, political, analytical, and theoretical considerations of this research. Social scientists interested in consuming or contributing to this literature will find this volume immensely useful.” Devah Pager, Professor of Sociology and Public Policy at Harvard University
Author: Arianto Patunru
Publisher: Springer Nature
ISBN: 9464634006
Category : Electronic books
Languages : en
Pages : 1094
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Book Description
Zusammenfassung: This is an open access book. The International Conference on Accounting, Management, and Economics (ICAME) is an annual agenda organized by the Faculty of Economics and Business, Hasanuddin University. In 2023, we would like to introduce to you the 8th ICAME with the current theme entitled "Establishing Inclusive Economy and Business". SUB THEME Development Economics Public Economics Financial Accounting Management Accounting Finance and Investment Sustainability Business Corporate Governance Human Capital Islamic Economics Other Related; Accounting, Management, Economics Issues We hope that our conference can add discussions and information from various research towards the discourse of new economic policy in the post-pandemic era. This activity also became an important agenda in publishing scientific papers by academics and became a positive contribution to mapping Indonesia's future development. Therefore, we would like to invite academics, practitioners, researchers to contribute to the development of economic and business management research through participating in the 8th of ICAME. Thank you for your participation and we look forward to meeting you at the conference
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: Susan T. Fiske
Publisher: John Wiley & Sons
ISBN: 0470137495
Category : Psychology
Languages : en
Pages : 848
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Book Description
The classic Handbook of Social Psychology has been the standard professional reference for the field of social psychology for many years. Now available in a new edition, Volume 2 of this internationally acclaimed work brings readers up to date with new chapters on social neuroscience, mind perception, morality, and social stratification. The editors have structured Volume 2 in a way that highlights the many levels of analysis used by contemporary psychologists. All academics, graduate students, and professional social psychologists will want to own a copy of this landmark work.
