Auditors' Sensitivity to Factors Affecting the Reliability of Evidence Sources in Belief Revision

Auditors' Sensitivity to Factors Affecting the Reliability of Evidence Sources in Belief Revision PDF Author: D. Eric Hirst
Publisher:
ISBN:
Category :
Languages : en
Pages : 446

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Auditors' Sensitivity to Factors Affecting the Reliability of Evidence Sources in Belief Revision

Auditors' Sensitivity to Factors Affecting the Reliability of Evidence Sources in Belief Revision PDF Author: D. Eric Hirst
Publisher:
ISBN:
Category :
Languages : en
Pages : 446

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Book Description


Auditing Research Symposium

Auditing Research Symposium PDF Author:
Publisher:
ISBN:
Category : Auditing
Languages : en
Pages : 76

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Book Description


Dissertation Abstracts International

Dissertation Abstracts International PDF Author:
Publisher:
ISBN:
Category : Dissertations, Academic
Languages : en
Pages : 590

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Book Description
Abstracts of dissertations available on microfilm or as xerographic reproductions.

Symposium on Auditing Research

Symposium on Auditing Research PDF Author:
Publisher:
ISBN:
Category : Auditing
Languages : en
Pages : 76

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Behavioural Aspects of Auditors' Evidence Evaluation

Behavioural Aspects of Auditors' Evidence Evaluation PDF Author: Magda Abou-Seada
Publisher: Routledge
ISBN: 1351761250
Category : Business & Economics
Languages : en
Pages : 178

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Book Description
This title was first published in 2003. Based on psychological research, auditing studies have focused on 'belief revision' as a way of understanding how auditors evaluate evidence. Moreover a belief revision process is consistent with US auditing standards. UK standards on the other hand do not appear to give guidance on the process to follow when evaluating evidence. Research in the US indicates that auditors do in fact follow a belief revision process in accordance with US standards. Employing survey research (based on personal interviews with a number of experienced UK auditors) this book demonstrates how auditors prefer to be described as following the open mind approach. Building on the findings of the interviews the book then describes an experimental study to investigate the differences between the belief revision and open mind approaches in terms of their effect on the efficiency and effectiveness of the audit process. The book concludes that the belief revision approach would improve the efficiency of the audit process without affecting its effectiveness or outcomes.

Journal of Forensic Accounting

Journal of Forensic Accounting PDF Author:
Publisher:
ISBN:
Category : Forensic accounting
Languages : en
Pages : 606

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Ethics and Positive Accounting Theory

Ethics and Positive Accounting Theory PDF Author: Gordon Douglas Richardson
Publisher:
ISBN:
Category : Accountants
Languages : en
Pages : 226

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Handbook of Organizational Behavior, Revised and Expanded

Handbook of Organizational Behavior, Revised and Expanded PDF Author: Robert T. Golembiewski
Publisher: CRC Press
ISBN: 1482290014
Category : Political Science
Languages : en
Pages : 828

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Book Description
Building upon the strengths of the first edition while continuing to extend the influence and reach of organizational behavior (OB), the Second Edition of this groundbreaking reference/ text analyzes OB from a business marketing perspective-offering a thorough treatment of central, soon-to-be central, contiguous, and emerging topics of OB to facilitate greater viability and demand of OB practice. New edition incorporates more comparative perspectives throughout! Contributing to the dynamic, interdisciplinary state of OB theory and practice, the Handbook of Organizational Behavior, Second Edition comprehensively covers strategic and critical issues of the OB field with descriptive analyses and full documentation details the essential principles defining core OB such as organizational design, structure, culture, leadership theory, and risk taking advances solutions to setting operational definitions throughout the field comparatively discusses numerous situations and variables to provide clarity to mixed or inconclusive research findings utilizes cross-cultural approaches to examine recent issues concerning race, ethnicity, and gender reevaluates value standards and paradigms of change in OB investigates cross-national examples of OB development, including case studies from the United States and India and much more! Written by 45 worldwide specialists and containing over 3500 references, tables, drawings, and equations, the Handbook of Organizational Behavior, Second Edition is a definitive reference for public administrators, consultants, organizational behavior specialists, behavioral psychologists, political scientists, and sociologists, as well as a necessary and worthwhile text for upper-level undergraduate and graduate students taking organizational behavior courses in the departments of public administration, psychology, management, education, and sociology.

Government Auditing Standards - 2018 Revision

Government Auditing Standards - 2018 Revision PDF 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.

The Medium Matters

The Medium Matters PDF Author: Anna Helga Nöteberg
Publisher: Rozenberg Publishers
ISBN: 9051708017
Category : Auditing
Languages : en
Pages : 209

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Book Description
Face-to-face meetings between auditors and their clients are increasingly difficult to arrange, due to business globalization and the growing need for rapid audit decision-making. Relying on electronic communication media for auditor-client inquiry, such