Download or read book Accountability and Auditor s Judgments about Contingent Events written by Thomas Arthur Buchman and published by . This book was released on 1990 with total page 70 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the past ten years researchers have accumulated a large body of findings describing how auditors make decisions--in experimental settings. One must be cautious, however, in assessing the generalizability of the models of auditor decision making that have been developed because numerous threats exist to the external validity of the typical experimental study of judgment and decision making. Of interest to this research is one particular threat: accountability. In the studies of auditors, the subjects never expect to account for, or justify, the positions they take. This is the antithesis of what occurs outside the experimental setting--auditors are not only accountable to others for their actions, but they may be accountable to several others, each holding different views. Recent psychological research suggests that models developed of decision making in an experimental setting may be misleading unless the subjects are expected to be held accountable for their decisions. This project examines the effect that holding auditors accountable for their decisions to persons of known views has on those decisions.
Download or read book An Examination of the Effects of Accountability on Auditor Judgments written by Van Edward Johnson and published by . This book was released on 19?? with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Oxford Handbook of Public Accountability written by Mark Bovens and published by OUP Oxford. This book was released on 2014-05-15 with total page 807 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the past two decades public accountability has become not only an icon in political, managerial, and administrative discourse but also the object of much scholarly analysis across a broad range of social and administrative sciences. This handbook provides a state of the art overview of recent scholarship on public accountability. It collects, consolidates, and integrates an upsurge of inquiry currently scattered across many disciplines and subdisciplines. It provides a one-stop-shop on the subject, not only for academics who study accountability, but also for practitioners who are designing, adjusting, or struggling with mechanisms for accountable governance. Drawing on the best scholars in the field from around the world, The Oxford Handbook of Public Accountability showcases conceptual and normative as well as the empirical approaches in public accountability studies. In addition to giving an overview of scholarly research in a variety of disciplines, it takes stock of a wide range of accountability mechanisms and practices across the public, private and non-profit sectors, making this volume a must-have for both practitioners and scholars, both established and new to the field.
Download or read book Accountability and Affect in Auditor Judgment written by Brad A. Schafer and published by . This book was released on 2007 with total page 35 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines whether auditors' affect toward client management impacts an auditor's objective evaluation of evidence in fraud likelihood judgments. In addition to an overall judgment, this research also explores whether affect impacts all evidence evaluation equally or impacts only certain evidence evaluation in auditors' judgment processes. This research proposes client likeability will impact inexperienced auditors' evidence evaluation through errant attribution to specific evidence statements rather than uniformly through the evaluation process. Accountability and experience are included as potential moderators to the errant attribution. Results indicate that likeability, experience, and accountability interact impacting the overall fraud likelihood judgment. Specifically, inexperienced and non-accountable auditors erroneously include affect in their overall fraud likelihood judgments. For individual evidence assessments, client likeability impacts inexperienced auditors' assessments of specific statements, but not all client provided statements. However, client likeability does not impact experienced auditors individual statement assessments. The implication of these findings suggest that through experience and training, audit professionals gain the ability to identify and exclude irrelevant factors in professional judgment tasks.
Download or read book The Effect of Nondiagnostic Evidence and Accountability on Auditor Judgment written by Sandra W. Shelton and published by . This book was released on 1994 with total page 294 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accounting and Corporate Reporting written by Soner Gokten and published by BoD – Books on Demand. This book was released on 2017-09-20 with total page 342 pages. Available in PDF, EPUB and Kindle. Book excerpt: We have spent a great deal of time on the continued development of accounting and auditing standards, which are used as a primary component of corporate reporting, to reach today's financial reporting framework. However, is it possible to say that, currently, financial statements provide full and prompt disclosure? Or will they still be useful as a primary element with their current structures in corporate reporting? Undoubtedly, we are deeply concerned about these issues in recent times. This volume contains chapters to discuss the today's and tomorrow's accounting and corporate reporting phenomena in a comprehensive and multidimensional way. Therefore, this book is organized into six sections: "Achieving Sustainability through Corporate Reporting", "International Standardization", "Financial Reporting Quality", "Accounting Profession and Behavioral Aspects", "Public Sector Accounting and Reporting", and "Managerial Accounting".
Download or read book Social Decision Making written by Roderick M. Kramer and published by Psychology Press. This book was released on 2009-06-24 with total page 423 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, in honor of David Messick, is about social decisions and the role cooperation plays in social life. Noted contributors who worked with Dave over the years will discuss their work in social judgment, decision making and ethics which was so important to Dave. The book offers a unique and valuable contribution to the fields of social psychology and organizational behavior. Ethical decision making, a central focus of this volume, is highly relevant to current scholarship and research in both disciplines. The volume will be suitable for graduate level courses in organizational behavior, social psychology, business ethics, and sociology.
Download or read book Accountability Task Structure and Evidence Evaluations in an Audit Review Process written by Diane Marie Matson and published by . This book was released on 1997 with total page 374 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Research Handbook on the Economics of Torts written by Jennifer Arlen and published by Edward Elgar Publishing. This book was released on 2013-11-29 with total page 668 pages. Available in PDF, EPUB and Kindle. Book excerpt: Focusing on issues of vital importance to those seeking to understand and reform the tort system, this volume takes a multi-disciplinary approach, including theoretical economic analysis, empirical analysis, socio-economic analysis, and behavioral anal
Download or read book The Effect of Nondiagnostic Evidence and Accountability on Auditor Judgment written by Sandra Waller Shelton and published by . This book was released on 1997 with total page 131 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Social Psychology of Good and Evil written by Arthur G. Miller and published by Guilford Publications. This book was released on 2016-06-06 with total page 561 pages. Available in PDF, EPUB and Kindle. Book excerpt: This timely, accessible reference and text addresses some of the most fundamental questions about human behavior, such as what causes racism and prejudice and why good people do bad things. Leading authorities present state-of-the-science theoretical and empirical work. Essential themes include the complex interaction of individual, societal, and situational factors underpinning good or evil behavior; the role of moral emotions, unconscious bias, and the self-concept; issues of responsibility and motivation; and how technology and globalization have enabled newer forms of threat and harm. New to This Edition *Many new authors; extensively revised with the latest theory and research. *Section on group perspectives, with chapters on bystanders to emergencies, remembering historical victimization, organizational dynamics, and globalization and terrorism. *Chapters on free will, conscious versus unconscious processes, media violence, dehumanization, genocide, and sexual violence. *Chapters on false moral superiority, compassionate goals in relationships, and moral emotions in incarcerated offenders.
Download or read book Model Rules of Professional Conduct written by American Bar Association. House of Delegates and published by American Bar Association. This book was released on 2007 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Journal of Finance and Accounting Research written by and published by . This book was released on 2012-07 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Symposium on Auditing Research written by and published by . This book was released on 2000 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Influence of Information Order Effects and Trait Professional Skepticism on Auditors Belief Revisions written by Kristina Yankova and published by Springer. This book was released on 2015-02-10 with total page 321 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Fair Value Measurements written by International Accounting Standards Board and published by . This book was released on 2006 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt:
