Download or read book Auditing Research Monograph written by and published by . This book was released on 1972 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Monograph Studies in Accounting Research 33 Empirical Research in Auditor Litigation written by Zoe-Vonna Palmrose and published by . This book was released on 2001 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Studies in Accounting Research #33 provides guidance for conducting empirical research on auditor litigation and for using data on auditor litigation in teaching. To facilitate research and teaching, the monograph includes a CD with a Database. The Database has over 1,000 client observations with audit litigation involving the Big Five and their legacy firms. Non-Big Five firms are included on joint litigation. The Database includes litigation over allegations of audit failure on audits from 1960 through 1995, as long as legal actions were filed by end of 1995.The Database contains an extensive amount of information. For example, it has information on clients and auditors, accounting and auditing issues, legal characteristics and issues, regulatory actions, and litigation resolutions. All information is from public sources available through early 1999.The Database should be easily usable by academics, practitioners, and students alike. It is designed for use with Microsoft Access (the CD has three versions for Access 2.0, 97, and 2000). While the Database as published provides a rich source of litigation-related information, it is also designed so that users can customize it to meet their particular needs. For example, the Database can be updated with further information about the observations or with additional observations, such as audit litigation filed after 1995. The monograph makes a number of suggestions for using the Database in a variety of research settings. The Database is designed for stand-alone use or it can be used in combination with data from other sources. The discussion of research considerations and applications encompasses both the usefulness and limitations of the Database.Further, the Database can be used in teaching a variety of graduate and undergraduate courses, including courses on financial accounting, financial statement analysis, auditing, securities litigation, accountant's liability, governance, and professional regulation and institutions. The discussion of teaching applications includes suggestions on opportunities for bringing litigation-related topics into the classroom through supplementing lecture materials, promoting active learning, developing new teaching cases, extending and enriching existing case materials, and designing student projects, assignments, and other educational activities.
Download or read book Research Monograph 14 Analytical Review Procedures and Processes in Auditing written by Canadian Certified General Accountants' Research Foundation and published by . This book was released on 1989 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Internal Accounting Control Evaluation and Auditor Judgement written by Theodore J. Mock and published by Routledge. This book was released on 2013-10-11 with total page 294 pages. Available in PDF, EPUB and Kindle. Book excerpt: This anthology presents the results of a comprehensive empirical study of internal control evaluation and auditor judgment initiated by Peat, Marwick, Mitchell & Co. in 1977 and originally published as an American Institute of CPAs research monograph in 1981, which was awarded the American Accounting Association Wildman Award in 1982. This book contains an updated review of the professional literature related to internal control, multivariate analyses of the original statistics and analyses of the decision criteria used by the auditors.
Download or read book Auditor Going Concern Reporting written by Marshall A. Geiger and published by Routledge. This book was released on 2021-06-09 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditor reporting on going-concern-related uncertainties remains one of the most challenging issues faced by external auditors. Business owners, market participants and audit regulators want an early warning of impending business failure. However, companies typically do not welcome audit opinions indicating uncertainty regarding their future viability. Thus, the auditor’s decision to issue a "going concern opinion" (GCO) is a complex and multi-layered one, facing a great deal of tension. Given such a rich context, academic researchers have examined many facets related to an auditor’s decision to issue a GCO. This monograph reviews and synthesizes 182 recent GCO studies that have appeared since the last significant review published in 2013 through the end of 2019. The authors categorize studies into the three broad areas of GCO: (1) determinants, (2) accuracy and (3) consequences. As an integral part of their synthesis, they summarize the details of each study in several user-friendly tables. After discussing and synthesizing the research, they present a discussion of opportunities for future research, including issues created or exacerbated as a result of the global COVID-19 pandemic. This monograph will be of assistance to researchers interested in exploring this area of auditor responsibility. It will also be of interest to auditing firms and individual practitioners wanting to learn what academic research has examined and found regarding this challenging aspect of audit practice. Auditing standard-setters and regulators will find it of interest as the authors review numerous studies examining issues related to audit policy and regulation, and their effects on GCO decisions. The examination of GCO research is extremely timely given the financial and business disruption caused by the worldwide COVID-19 pandemic. This unprecedented global event has caused companies, auditors and professional bodies to revisit and reassess their approach to going concern, and to think even more deeply about this fundamental business imperative.
Download or read book Research in Audit Decision Making written by Robert H. Ashton and published by Canadian Certified General Accountants' Research Foundation = Fondation de recherche de l'Association des comptables géne ́raux licenciés du Canada. This book was released on 1983-01-01 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Corporate Integrity Framework Research Monograph Impact of non audit services on auditor independence written by and published by . This book was released on 2007 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Audit and the Punched Card written by A. Wayne Corcoran and published by Ohio State University College of Administrative Science. This book was released on 1961 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accounting and Auditing Research written by Thomas R. Weirich and published by Wiley Global Education. This book was released on 2020-11-26 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting and Auditing Research, 10th Edition prepares students and early-stage practitioners to use well-established research solutions in a broad range of practical applications, from financial accounting and tax planning, to investigating fraud and auditing various business problems. Emphasizing real-world skills development, this fully-updated textbook covers the current tools, techniques, and best practices in applied professional research and analysis. The authors provide comprehensive yet accessible coverage of the entire research process, explaining how to utilize major research databases and audit software packages in a clear and systematic manner. The tenth edition features carefully revised content designed to enhance effectiveness, increase readability, and strengthen learning and retention. The book’s classroom-proven pedagogy features expert tips for performing common research tasks, sidebar boxes that summarize and expand upon key concepts, and a variety of end-of-chapter exercises that reinforce the material and develop readers’ skills.
Download or read book Ethical Reasoning in Accounting and Auditing written by Lawrence A. Ponemon and published by . This book was released on 1993 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Modern Accounting Research History Survey and Guide written by Richard Mattessich and published by . This book was released on 1984 with total page 487 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Experimental Tests of Auditing as a Credibility Generating Mechanism written by Nicholas Dopuch and published by Canadian Certified General Accountants' Research Foundation = Fondation de recherche de l'Association des comptables généraux licenciés du Canada. This book was released on 1991-01-01 with total page 87 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Research Monograph written by University of Texas. Bureau of Business Research and published by . This book was released on 1960 with total page 140 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Development of the Second Partner Review in Audit Engagements written by Michael S. Luehlfing and published by . This book was released on 1991-08-01 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Research Methods for Judgment and Decision Making Studies in Auditing written by Ken T. Trotman and published by . This book was released on 1996 with total page 155 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accounting and Auditing Research and Databases written by Thomas R. Weirich and published by John Wiley & Sons. This book was released on 2012-10-09 with total page 277 pages. Available in PDF, EPUB and Kindle. Book excerpt: The easy-to-use, do-it-yourself desk accounting and auditing research database FASB's online GAAP Codification system. The convergence of U.S. GAAP and International Financial Reporting Standards. EDGAR filing and research system. RIA Checkpoint and CCH. Accounting professionals and practitioners need to understand these research databases to reach solutions and achieve maximum results for the organization. Highlighting each pertinent database, Accounting and Auditing Research Databases shows you how to conduct research using a host of databases including RIA, CCH, AICPA's Online Library, FASB Codification, GARS, and eIFRS. Highlights each specific database Step-by-step guidance to research resources Explains how to conduct research using databases including AICPA's Online Library, FASB Codification, and eIFRS Enables you to understand accounting and auditing research to reach solutions Accounting and Auditing Research & Databases: A Practitioner's Desk Reference focuses on the practical aspects of professional accounting and auditing research with step-by-step guidance to research resources to provide you with the skills you need to improve within your organization.
Download or read book Conducting the Post audit Conference written by James R. Crockett and published by Inst of Internal Auditors. This book was released on 1992-01-01 with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt:
