Download or read book The Routledge Companion to Behavioural Accounting Research written by Theresa Libby and published by Routledge. This book was released on 2017-11-06 with total page 520 pages. Available in PDF, EPUB and Kindle. Book excerpt: Behavioural research is well established in the social sciences, and has flourished in the field of accounting in recent decades. This far-reaching and reliable collection provides a definitive resource on current knowledge in this new approach, as well as providing a guide to the development and implementation of a Behavioural Accounting Research project. The Routledge Companion to Behavioural Accounting Research covers a full range of theoretical, methodological and statistical approaches relied upon by behavioural accounting researchers, giving the reader a good grounding in both theoretical perspectives and practical applications. The perspectives cover a range of countries and contexts, bringing in seminal chapters by an international selection of behavioural accounting scholars, including Robert Libby and William R. Kinney, Jr. This book is a vital introduction for Ph.D. students as well as a valuable resource for established behavioural accounting researchers.
Download or read book Auditing Transformation written by Jan Marton and published by Taylor & Francis. This book was released on 2023-08-25 with total page 420 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book identifies drivers of transformation of auditing, including regulation, digitalisation, sustainability, and individual auditor characteristics, and discusses how the drivers affect auditing. It provides a holistic perspective, discussing these current and highly relevant themes in depth and ‘one by one’ and also stresses the importance of the temporal dimension, i.e., offering a historical and a present-day perspective. The book covers several different theoretical perspectives when analysing and discussing how the various drivers affect auditors, the audit process, accounting firms, stakeholders and so on. Sweden is used as a setting to study the effects of these drivers of transition. The Swedish experience is generalisable to other European countries, with a Germanic origin currently influenced by Anglo-American ideas of auditing. In addition, Sweden provides a research setting with unique access to empirical data. The monograph is unique in its broad coverage of drivers of transformation, combined with its clear focus on financial auditing. It is informed by a wide range of research approaches, from qualitative interview studies to recently developed machine learning methods. Readers, therefore, benefit from a comprehensive understanding of current changes in the audit industry. This will be a useful reference work for students of accounting and auditing, as well as for audit practitioners, including both auditors and regulators, and for researchers.
Download or read book Auditing written by Raymond N. Johnson and published by John Wiley & Sons. This book was released on 2019-04-16 with total page 738 pages. Available in PDF, EPUB and Kindle. Book excerpt: The explosion of data analytics in the auditing profession demands a different kind of auditor. Auditing: A Practical Approach with Data Analytics prepares students for the rapidly changing demands of the auditing profession by meeting the data-driven requirements of today's workforce. Because no two audits are alike, this course uses a practical, case-based approach to help students develop professional judgement, think critically about the auditing process, and develop the decision-making skills necessary to perform a real-world audit. To further prepare students for the profession, this course integrates seamless exam review for successful completion of the CPA Exam.
Download or read book Research on Professional Responsibility and Ethics in Accounting written by Tara J. Shawver and published by Emerald Group Publishing. This book was released on 2024-05-30 with total page 233 pages. Available in PDF, EPUB and Kindle. Book excerpt: Research on Professional Responsibility and Ethics in Accounting Volume 26 explores many aspects across professional responsibility and ethics in accounting, including changing auditing approaches, whistleblowing, fraudulent practices, the impact of communications, and the impact Covid-19 has had on corporate social responsibility.
Download or read book Achieving Sustainable Business Through AI Technology Education and Computer Science written by Allam Hamdan and published by Springer Nature. This book was released on with total page 726 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Proceedings of the 11th International Conference on Emerging Challenges Smart Business and Digital Economy 2023 ICECH 2023 written by Nguyen Danh Nguyen and published by Springer Nature. This book was released on 2023 with total page 594 pages. Available in PDF, EPUB and Kindle. Book excerpt: Zusammenfassung: This is an open access book. Hanoi University of Science and Technology - School of Economics and Management, University of Economics Ho Chi Minh City, University of Economics and Business - Vietnam National University, Hanoi, National Economics University - Faculty of Business and Management, The University of Danang - University of Economics, Vietnam National University - International School, Foreign Trade University, University of Hertfordshire (UK), AVSE Global (France) and PPM School of Management (Indonesia) will organize The 11th International Conference on Emerging Challenges: Smart Business and Digital Economy, Vietnam on November 3-4, 2023. We would like to invite you to be a part of the ICECH2023 and submit your research papers for presentation consideration. The aim of ICECH2023 is to provide a forum for academics and professionals to share research findings, experiences and knowledge for adaptation and business strategy in a post-Covid as well as various uncertainties and complexities in the world in the Asia-Pacific region. We welcome the submissions in Economics, Business, Innovation Management, and Business Law
Download or read book Auditing Good Government in Africa written by M. Gustavson and published by Springer. This book was released on 2014-01-22 with total page 367 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book gives a comprehensive overview of the literature on development in Sub-Saharan Africa, and challenges the notions of African public officials presented there. It focuses on public audit institutions and offers rich empirical research results, which contradicts many assumptions made in the literature on development in Sub-Saharan Africa.
Download or read book Advances in Accounting Behavioral Research written by Khondkar E. Karim and published by Emerald Group Publishing. This book was released on 2022-08-25 with total page 297 pages. Available in PDF, EPUB and Kindle. Book excerpt: Focusing on research that examines both individual and organizational behavior relative to accounting, Volume 25 of Advances in Accounting Behavioral Research uncovers emerging theories, methods and applications.
Download or read book The Closing of the Auditor s Mind written by David J. O'Regan and published by CRC Press. This book was released on 2024-12-10 with total page 190 pages. Available in PDF, EPUB and Kindle. Book excerpt: In The Closing of the Auditor’s Mind?, author David J. O’Regan describes internal auditing as an important "binding agent" of social cohesion, for the accountability of individuals and organizations and also at aggregated levels of social trust. However, O’Regan also reveals that internal auditing faces two severe challenges – an external challenge of adaptation and an internal challenge of fundamental reform. The adaptation challenge arises from ongoing, paradigmatic shifts in accountability and social trust. The command- and- control, vertical hierarchies of traditional bureaucracies are being replaced in importance by networked, flattened patterns of accountability. The most challenging assurance demands of the modern era are increasingly located in three institutional domains – in the inner workings of organizations; in intermediary spaces at organizational boundaries; and in extra-mural locations. Internal auditing continues to cling, barnacle- like, to the inner workings of traditional, bureaucratic structures, and it has little to offer the emerging assurance demands on or beyond institutional boundaries. The reform challenge arises from internal auditing’s prevailing tendency toward a rigid, algorithmic, checklist mindset that suppresses practitioners’ creativity and critical thinking. This trend is increasingly narrowing internal auditing’s intellectual and moral horizons. Under the pressures of these challenges, internal auditing is struggling to fulfil its primary purpose of serving the public interest. O’Regan’s powerful book focuses on: The redistribution of social trust from traditional, hierarchical institutions to diffuse, horizontally distributed networks The perennial validity of the classical virtues as the humane foundation of professional activity The role of creative expertise in promoting professional wisdom The Closing of the Auditor’s Mind? is a philosophical audit of a profession on the threshold of crisis. The book presupposes no prior knowledge of philosophy, nor indeed of auditing. Philosophical technicalities are contained in an Appendix, leaving the main text jargon-free. O’Regan provides original and striking perspectives on the malaise of modern internal auditing, and he proposes radical remedies. This captivating and well-informed book is a must-read for all who are concerned with our collective socio-economic and political well-being.
Download or read book Principles of Knowledge Auditing written by Patrick Lambe and published by MIT Press. This book was released on 2023-05-02 with total page 423 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive theoretical and practical guide to the operating principles of knowledge auditing, illustrated with numerous case studies. A knowledge audit provides an “at a glance” view of an organization's needs and opportunities. Its purpose is to improve an organization's effectiveness through a better understanding of the dynamics and levers of knowledge production, access, and use. However, this developing field is hampered by the lack of a common language about the origins and nature of knowledge auditing. In Principles of Knowledge Auditing, Patrick Lambe integrates the theory and practices of the field, laying out principles and guidelines for a clearer and more pragmatic approach to knowledge auditing that makes it more accessible to practitioners and researchers. Lambe examines knowledge auditing in the context of the development of communications, information, and knowledge management in the twentieth century. He critiques and clarifies ambiguities in how knowledge audits are approached and described, as well as how the results are conveyed within organizations. He discusses the benefits and risks of knowledge management standards. Knowledge auditors, he says, need a common frame of reference more than they need standards. Standards have their uses, but they provide only markers and sign posts and are poor representations of the richness of the landscape. He concludes with a set of guiding principles for practitioners.
Download or read book Government Auditing Standards 2018 Revision written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Beyond Agile Auditing written by Clarissa Lucas and published by IT Revolution. This book was released on 2023-05-30 with total page 187 pages. Available in PDF, EPUB and Kindle. Book excerpt: Beyond Agile Auditing shows auditors and organizational leaders how to revolutionize the audit experience. For decades, auditors have unintentionally struck fear in their clients. They are rarely welcomed into an area with open arms and are often viewed as one more obstacle to delivering value. But internal audit serves a vital function in reducing risk and ensuring success for all organizations. In Beyond Agile Auditing, experienced audit and risk management leader Clarissa Lucas shows organizations how to go beyond collaboration and build a partnership between auditors and clients. By leveraging this partnership, organizations can experience more value-added audit work, faster time to results (and resolution), greater engagement and satisfaction from all parties involved, and gain a competitive advantage in the marketplace, By building upon the work of the DevOps community, which reinvented the relationship between two groups that historically saw each other as adversaries and obstacles, Lucas applies new and better ways of working to the audit process. In this reimagined world, auditors (as well as other assurance providers) work closely with their clients to become strategic differentiators instead of obstacles, providing stakeholders value they never imagined. Come join us in this brave new world of audit.
Download or read book Budgeting Auditing and Evaluation written by Andrew Gray and published by Transaction Publishers. This book was released on 2000-02-29 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt: The end of the twentieth century is shaping up as a period of volatile change and transition. As governments the world over work to sustain public policy and develop much needed policy initiatives, there is an increasing need for better budgetary management and sound evaluation of both past and prospective policies. "Budgeting, Auditing, Evaluating "presents in-depth, comparative examinations of budgetary processes in seven major Western governments. The contributors focus specifically on the important links between budgeting, auditing, and policy evaluation. These are examined as elements of an interactive process that plays a major role in government decision making. Although the three elements are institutionally and functionally distinct, auditing and evaluation generate information that has a measurable impact on government programs and their management. As each chapter demonstrates, national experiences show considerable variation in the development and linkage of budgeting, auditing, and evaluation. The authors identify both commonalities and divergences and make comparative statements of the consequences of these for the policy process. Contents: Andrew Gray, Bill Jenkins, and Bob Segsworth, "Perspectives on Budgeting, Auditing, and Evaluation: An Introduction," David Mathiasen, "The Separation of Powers and Political Choice" (United States), Andrew Gray and Bill Jenkins, "Separate Developments" (United Kingdom), Hans-Ulrich Derlien, 'Two-Track Processes" (Germany), Bob Segsworth, "Out of Sequence and Out of Synch" (Canada), Eduardo Zapico, "Many Reforms, Little Learning" (Spain), Rolf Sandahl, "Connected or Separated?" (Sweden), Pertti Ahonen and Esa Tammelin, "Muddling Through, Too" (Finland), Andrew Gray and Bill Jenkins, "Horses to the Water: Budgeting, Auditing, and Evaluation in Seven Governments."
Download or read book Accounting Organizations and Institutions written by Christopher S. Chapman and published by Oxford University Press. This book was released on 2009-08-13 with total page 458 pages. Available in PDF, EPUB and Kindle. Book excerpt: Brings together the work of leading international accounting academics and social scientists. Explores a range of intellectual traditions in accounting research, and their implications for the social sciences more widely.
Download or read book Offshore Tax Strategies written by Vernon K. Jacobs and published by Offshore Press, Inc.. This book was released on 2006-08 with total page 91 pages. Available in PDF, EPUB and Kindle. Book excerpt: Offshore Tax Strategies by Vernon Jacobs and Richard Duke is a concise, plain English introduction to the U.S. tax rules for cross border investments, foreign trusts, foreign corportions and other foreign entities owned by U.S. citizens or residents. Jacobs is a CPA with a focus on international tax law and Duke is an attorney with a concentration in international tax law.
Download or read book Auditing IT Infrastructures for Compliance written by Martin M. Weiss and published by Jones & Bartlett Publishers. This book was released on 2016 with total page 415 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Auditing IT Infrastructures for Compliance, Second Edition provides a unique, in-depth look at U.S. based Information systems and IT infrastructures compliance laws in the public and private sector. This book provides a comprehensive explanation of how to audit IT infrastructures for compliance based on the laws and the need to protect and secure
Download or read book The Internal Auditor written by and published by . This book was released on 1985 with total page 1076 pages. Available in PDF, EPUB and Kindle. Book excerpt:
