Download or read book Auditor Self Actualization and Their Ability to Resist Client Pressure written by Rachel Papirakis and published by . This book was released on 2016 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: The objective of this study is to evaluate the existence of a relationship between auditor self-actualization and auditor resistance to client pressure. The hypotheses of this study predict that auditors with a high self-actualization and a stronger attachment to independence will show a higher level of resistance to client pressure. It is also predicted that while auditors are influenced by client power, auditors with a higher self-actualization will be less influenced by client power. A mail survey was conducted of Canadian Big 4 audit partners, with a final sample of 136 partners, for a 32.9% response rate. The results show that auditor resistance to client pressure is positively correlated with auditor self-actualization and auditor attachment to independence and negatively correlated with client power, supporting my general model. Contrary to the hypotheses, results show that the relationship between auditor self-actualization and resistance to client pressure is not conditional to a higher attachment to independence. A possible explanation is that auditors have a higher attachment to independence, meaning that they can not be categorized as higher or lower attachment. Results also indicate that auditor attachment to independence is a mediating variable in the relationship between auditor self-actualization and auditor resistance to client pressure. This study is the first to study auditor self-actualization, and to provide empirical evidence on the power balance in the auditor-client relationship.
Download or read book Investigating Auditors Perceptions of Their Ability to Resist Client Management Pressure written by Emad A. Awadallah and published by . This book was released on 2006 with total page 634 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Wiley CIA Exam Review Internal Audit Activity s Role in Governance Risk and Control written by S. Rao Vallabhaneni and published by John Wiley & Sons. This book was released on 2005-09-12 with total page 333 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Wiley CIA Exam Review is the best source to help readers prepare for the Certified Internal Auditor (CIA) exam, covering the Sarbanes-Oxley Act and more. Wiley CIA Exam Review, Volume 1: Internal Audit Activity’s Role in Governance, Risk, and Control covers establishing a risk-based plan, understanding the internal audit activity’s role in organizational governance, performing other internal audit roles and responsibilities, planning an audit, and more. Every volume in the Wiley CIA Exam Review series offers a successful learning system of visual aids and memorization techniques. Each volume is a comprehensive, single-source preparation tool that features theories and concepts, indicators that help candidates allot study time, full coverage of the IIA’s Attribute and Performance Standards, and in-depth of theory and practice.
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 The Behavior of Assurance Professionals written by Olof P. G. Bik and published by Eburon Uitgeverij B.V.. This book was released on 2010 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book The Dynamics of Family Business written by Kenneth Kaye and published by iUniverse. This book was released on 2005 with total page 189 pages. Available in PDF, EPUB and Kindle. Book excerpt: "What good fortune to have all of Kaye's thoughtful, insightful and provocative articles in one volume! No one describes the conflictual patterns in family enterprise better and no one better addresses how family advisors can intervene to build trust." --Fredda Herz Brown, Managing Partner, The Metropolitan Group "A manual that demystifies family business relationships and a survival guide for business consultants working with them. A must read!" --Phillip Colon, Optimal Resolutions, Inc. "Ken Kaye has been one of the best thinkers and writers in the field. I often return to his articles for sound theory and practical suggestions. Finally, they're all in one book!" --Jane Hilburt-Davis, President, Family Firm Institute "If there is one core issue facing family business it is how to overcome conflict and establish the trust that is vital in effective working relationships. Ken Kaye has been the key theorist/practitioner in bringing clear principles into play for working with families." --Dennis Jaffe, Saybrook Graduate School "For thinking outside the box, insightful understanding and innovative techniques, Kaye's book will be indispensable for those who care about the family enterprise." --Jerry Kleiman, Optimal Resolutions, Inc. "Ken Kaye's articles are full of great illustrations that apply theory to practice. His engaging, provocative writing makes for a delightful read about solutions to the biggest challenges faced by business families. Keep a copy close to your desk." --Stephen McClure, Family Business Consulting Group "Ken Kaye's seminal work on the function of conflict in the business family is core knowledge needed by every practitioner." --Mark Voeller, Dialogue Solutions, Inc.
Download or read book TIP 35 Enhancing Motivation for Change in Substance Use Disorder Treatment Updated 2019 written by U.S. Department of Health and Human Services and published by Lulu.com. This book was released on 2019-11-19 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: Motivation is key to substance use behavior change. Counselors can support clients' movement toward positive changes in their substance use by identifying and enhancing motivation that already exists. Motivational approaches are based on the principles of person-centered counseling. Counselors' use of empathy, not authority and power, is key to enhancing clients' motivation to change. Clients are experts in their own recovery from SUDs. Counselors should engage them in collaborative partnerships. Ambivalence about change is normal. Resistance to change is an expression of ambivalence about change, not a client trait or characteristic. Confrontational approaches increase client resistance and discord in the counseling relationship. Motivational approaches explore ambivalence in a nonjudgmental and compassionate way.
Download or read book The Audit Society written by Michael Power and published by OUP Oxford. This book was released on 1999-08-19 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since the early 1980s there has been an explosion of auditing activity in the United Kingdom and North America. In addition to financial audits there are now medical audits, technology audits, value for money audits, environmental audits, quality audits, teaching audits, and many others. Why has this happened? What does it mean when a society invests so heavily in an industry of checking and when more and more individuals find themselves subject to formal scrutiny? The Audit Society argues that the rise of auditing has its roots in political demands for accountability and control. At the heart of a new administrative style internal control systems have begun to play an important public role and individual and organizational performance has been increasingly formalized and made auditable. Michael Power argues that the new demands and expectations of audits live uneasily with their operational capabilities. Not only is the manner in which they produce assurance and accountability open to question but also, by imposing their own values, audits often have unintended and dysfunctional consequences for the audited organization.
Download or read book Government Auditing Standards written by Government Accounting Office and published by www.Militarybookshop.CompanyUK. This book was released on 2012 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: Newly revised in 2011. Contains the auditing standards promulgated by the Comptroller General of the United States. Known as the Yellow Book. Includes the professional standards and guidance, commonly referred to as generally accepted government auditing standards (GAGAS), which provide a framework for conducting high quality government audits and attestation engagements with competence, integrity, objectivity, and independence. These standards are for use by auditors of government entities and entities that receive government awards and audit organizations performing GAGAS audits and attestation engagements.
Download or read book Black Enterprise written by and published by . This book was released on 1999-02 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt: BLACK ENTERPRISE is the ultimate source for wealth creation for African American professionals, entrepreneurs and corporate executives. Every month, BLACK ENTERPRISE delivers timely, useful information on careers, small business and personal finance.
Download or read book Auditing an Integrated Approach written by Alvin A. Arens and published by . This book was released on 1997 with total page 823 pages. Available in PDF, EPUB and Kindle. Book excerpt: Offering coverage of the entire audit process, this text takes the reader through each audit cycle. It then shows how each step relates to the process as a whole. The book is completely oriented to non-complex computerized accounting systems rather than manual ones.
Download or read book Gas Journal written by and published by . This book was released on 1876 with total page 1042 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Strengthening Forensic Science in the United States written by National Research Council and published by National Academies Press. This book was released on 2009-07-29 with total page 348 pages. Available in PDF, EPUB and Kindle. Book excerpt: Scores of talented and dedicated people serve the forensic science community, performing vitally important work. However, they are often constrained by lack of adequate resources, sound policies, and national support. It is clear that change and advancements, both systematic and scientific, are needed in a number of forensic science disciplines to ensure the reliability of work, establish enforceable standards, and promote best practices with consistent application. Strengthening Forensic Science in the United States: A Path Forward provides a detailed plan for addressing these needs and suggests the creation of a new government entity, the National Institute of Forensic Science, to establish and enforce standards within the forensic science community. The benefits of improving and regulating the forensic science disciplines are clear: assisting law enforcement officials, enhancing homeland security, and reducing the risk of wrongful conviction and exoneration. Strengthening Forensic Science in the United States gives a full account of what is needed to advance the forensic science disciplines, including upgrading of systems and organizational structures, better training, widespread adoption of uniform and enforceable best practices, and mandatory certification and accreditation programs. While this book provides an essential call-to-action for congress and policy makers, it also serves as a vital tool for law enforcement agencies, criminal prosecutors and attorneys, and forensic science educators.
Download or read book Blind Spots written by Max H. Bazerman and published by Princeton University Press. This book was released on 2012-12-23 with total page 204 pages. Available in PDF, EPUB and Kindle. Book excerpt: When confronted with an ethical dilemma, most of us like to think we would stand up for our principles. But we are not as ethical as we think we are. In Blind Spots, leading business ethicists Max Bazerman and Ann Tenbrunsel examine the ways we overestimate our ability to do what is right and how we act unethically without meaning to. From the collapse of Enron and corruption in the tobacco industry, to sales of the defective Ford Pinto, the downfall of Bernard Madoff, and the Challenger space shuttle disaster, the authors investigate the nature of ethical failures in the business world and beyond, and illustrate how we can become more ethical, bridging the gap between who we are and who we want to be. Explaining why traditional approaches to ethics don't work, the book considers how blind spots like ethical fading--the removal of ethics from the decision--making process--have led to tragedies and scandals such as the Challenger space shuttle disaster, steroid use in Major League Baseball, the crash in the financial markets, and the energy crisis. The authors demonstrate how ethical standards shift, how we neglect to notice and act on the unethical behavior of others, and how compliance initiatives can actually promote unethical behavior. They argue that scandals will continue to emerge unless such approaches take into account the psychology of individuals faced with ethical dilemmas. Distinguishing our "should self" (the person who knows what is correct) from our "want self" (the person who ends up making decisions), the authors point out ethical sinkholes that create questionable actions. Suggesting innovative individual and group tactics for improving human judgment, Blind Spots shows us how to secure a place for ethics in our workplaces, institutions, and daily lives.
Download or read book Ask a Manager written by Alison Green and published by Ballantine Books. This book was released on 2018-05-01 with total page 306 pages. Available in PDF, EPUB and Kindle. Book excerpt: From the creator of the popular website Ask a Manager and New York’s work-advice columnist comes a witty, practical guide to 200 difficult professional conversations—featuring all-new advice! There’s a reason Alison Green has been called “the Dear Abby of the work world.” Ten years as a workplace-advice columnist have taught her that people avoid awkward conversations in the office because they simply don’t know what to say. Thankfully, Green does—and in this incredibly helpful book, she tackles the tough discussions you may need to have during your career. You’ll learn what to say when • coworkers push their work on you—then take credit for it • you accidentally trash-talk someone in an email then hit “reply all” • you’re being micromanaged—or not being managed at all • you catch a colleague in a lie • your boss seems unhappy with your work • your cubemate’s loud speakerphone is making you homicidal • you got drunk at the holiday party Praise for Ask a Manager “A must-read for anyone who works . . . [Alison Green’s] advice boils down to the idea that you should be professional (even when others are not) and that communicating in a straightforward manner with candor and kindness will get you far, no matter where you work.”—Booklist (starred review) “The author’s friendly, warm, no-nonsense writing is a pleasure to read, and her advice can be widely applied to relationships in all areas of readers’ lives. Ideal for anyone new to the job market or new to management, or anyone hoping to improve their work experience.”—Library Journal (starred review) “I am a huge fan of Alison Green’s Ask a Manager column. This book is even better. It teaches us how to deal with many of the most vexing big and little problems in our workplaces—and to do so with grace, confidence, and a sense of humor.”—Robert Sutton, Stanford professor and author of The No Asshole Rule and The Asshole Survival Guide “Ask a Manager is the ultimate playbook for navigating the traditional workforce in a diplomatic but firm way.”—Erin Lowry, author of Broke Millennial: Stop Scraping By and Get Your Financial Life Together
Download or read book The Internal Auditor at Work written by K. H. Spencer Pickett and published by John Wiley & Sons. This book was released on 2004-02-10 with total page 303 pages. Available in PDF, EPUB and Kindle. Book excerpt: A clear, accessible guide to the roles and responsibilities of today's internal auditor At a time when companies are seeking to reevaluate their practices and add value to their audit processes, The Internal Auditor at Work represents an invaluable, user-friendly, and up-to-date guidebook for the internal auditing professional to refine and rethink both day-to-day methods and the underlying significance of the job. Each chapter of this in-depth, functional analysis contains numerous resources to guide the reader toward greater understanding and performance. Discussion questions promote dialogue among auditing professionals on the various topics covered. Top ten considerations lists recap the important points of each chapter. And end-of-chapter exercises are especially valuable to new internal auditors in that they facilitate self-development and application of principles covered. Written in partnership with the Institute of Internal Auditors with special attention to its revised standards and guidelines, The Internal Auditor at Work includes chapters on: The audit context The strategic dimension Quality and audit competence The audit process The audit proposition And more In a business environment currently undergoing major reevaluation, The Internal Auditor at Work provides an invaluable tool for internal auditing professionals and all others with an interest in adding value to their organizational processes.
Download or read book The Wiley International Handbook of Correctional Psychology written by Devon L. L. Polaschek and published by John Wiley & Sons. This book was released on 2019-02-08 with total page 1012 pages. Available in PDF, EPUB and Kindle. Book excerpt: A two-volume handbook that explores the theories and practice of correctional psychology With contributions from an international panel of experts in the field, The Wiley International Handbook of Correctional Psychology offers a comprehensive and up-to-date review of the most relevant topics concerning the practice of psychology in correctional systems. The contributors explore the theoretical, professional and practical issues that are pertinent to correctional psychologists and other professionals in relevant fields. The Handbook explores the foundations of correctional psychology and contains information on the history of the profession, the roles of psychology in a correctional setting and examines the implementation and evaluation of various interventions. It also covers a range of topics including psychological assessment in prisons, specific treatments and modalities as well as community interventions. This important handbook: Offers the most comprehensive coverage on the topic of correctional psychology Contains contributions from leading experts from New Zealand, Australia, Europe, and North America Includes information on interventions and assessments in both community and imprisonment settings Presents chapters that explore contemporary issues and recent developments in the field Written for correctional psychologists, academics and students in correctional psychology and members of allied professional disciplines, The Wiley International Handbook of Correctional Psychology provides in-depth coverage of the most important elements of the field.
