Download or read book The Role of the Attitudes in Auditing Research and Directions for Future Research written by Kathryn Kadous and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Attitudes play an important role in determining how the audit will be conducted, and thus, directly impact audit quality. In particular, regulators require that auditors maintain an attitude of professional skepticism and independence of mind throughout the financial statement audit. Despite the heavy emphasis on auditors' professional skepticism and independence of mind in professional standards, researchers studying auditor judgment and decision-making have only rarely examined auditors' attitudes explicitly. In this book chapter, we draw from both the attitude literature in social psychology and the auditor judgment and decision-making literature to develop a conceptual framework that depicts important auditor attitudes along with their antecedents and consequential behaviors. One important antecedent that helps form attitudes is cognitive processing (i.e., critical thinking). We utilize the Heuristic-Systematic Model (HSM) to explain the nature of auditors' vs. inspectors' potentially different approaches to cognitive processing that may shed light on why they have different perceptions of what constitutes appropriate and sufficient evidence. Overall, the HSM demonstrates that engaging in both heuristic (e.g., intuitive) and systematic information processing can increase efficiency in achieving the goal of an objective evaluation of the evidence (i.e., objective attitude).

Download or read book Handbook of Attitudes Volume 2 Applications written by Dolores Albarracin and published by Routledge. This book was released on 2018-10-10 with total page 898 pages. Available in PDF, EPUB and Kindle. Book excerpt: Attitudes are evaluations of people, places, things, and ideas. They help us to navigate through a complex world. They provide guidance for decisions about which products to buy, how to travel to work, or where to go on vacation. They color our perceptions of others. Carefully crafted interventions can change attitudes and behavior. Yet attitudes, beliefs, and behavior are often formed and changed in casual social exchanges. The mere perception that other people—say, rich people— favor something may be sufficient to make another person favor it. People’s own actions also influence their attitudes, such that they adjust to be more supportive of the actions. People’s belief systems even change to align with and support their preferences, which at its extreme is a form of denial for which people lack awareness. These two volumes of The Handbook of Attitudes provide authoritative, critical surveys of theory and research about attitudes, beliefs, persuasion, and behavior from key authors in these areas. This second volume covers applications to measurement, behavior prediction, and interventions in the areas of cancer, HIV, substance use, diet, and exercise, as well as in politics, intergroup relations, aggression, migrations, advertising, accounting, education, and the environment.

Download or read book Handbook of Research on the Significance of Forensic Accounting Techniques in Corporate Governance written by Kamwani, Suleman Sherali and published by IGI Global. This book was released on 2022-02-25 with total page 417 pages. Available in PDF, EPUB and Kindle. Book excerpt: The financial community has undergone a realization of the failure of corporate communication required for forensic professionals to expose structural weaknesses within businesses. Many organizations and businesses within the financial community have flawed internal controls, poor corporate governance, and fraudulent financial statements. It is vital to develop forensic accounting techniques to reduce external auditor deficiencies in fraud detection and their implications and enhance corporate efficiency in fraud detection. The Handbook of Research on the Significance of Forensic Accounting Techniques in Corporate Governance discusses forensic accounting techniques and how forensic accountants add value while investigating claims and fraud. It further highlights the benefits of forensic accounting audits for corporate benefits and evidence acceptability. Covering topics such as credit card fraud, blockchain technology, and developing countries, this book is an excellent resource for accounting professionals, external auditors, students and faculty of higher education, auditors, researchers, and academicians.

Download or read book Handbook of Attitudes Volume 2 Applications written by Dolores Albarracin and published by Routledge. This book was released on 2018-10-10 with total page 610 pages. Available in PDF, EPUB and Kindle. Book excerpt: Attitudes are evaluations of people, places, things, and ideas. They help us to navigate through a complex world. They provide guidance for decisions about which products to buy, how to travel to work, or where to go on vacation. They color our perceptions of others. Carefully crafted interventions can change attitudes and behavior. Yet attitudes, beliefs, and behavior are often formed and changed in casual social exchanges. The mere perception that other people—say, rich people— favor something may be sufficient to make another person favor it. People’s own actions also influence their attitudes, such that they adjust to be more supportive of the actions. People’s belief systems even change to align with and support their preferences, which at its extreme is a form of denial for which people lack awareness. These two volumes of The Handbook of Attitudes provide authoritative, critical surveys of theory and research about attitudes, beliefs, persuasion, and behavior from key authors in these areas. This second volume covers applications to measurement, behavior prediction, and interventions in the areas of cancer, HIV, substance use, diet, and exercise, as well as in politics, intergroup relations, aggression, migrations, advertising, accounting, education, and the environment.

Download or read book Cases on Traveler Preferences Attitudes and Behaviors Impact in the Hospitality Industry written by Catenazzo, Giuseppe and published by IGI Global. This book was released on 2023-08-05 with total page 367 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the modern hospitality industry, it is critical to understand travelers’ needs and wants for businesses to survive and remain competitive. Further study on understanding travelers’ motivations is essential in this field. Cases on Traveler Preferences, Attitudes, and Behaviors: Impact in the Hospitality Industry showcases several research-based case studies to understand travelers’ preferences, attitudes, and behaviors to illustrate empirical methodologies in order to guide academics and practitioners in their research endeavors. Covering key topics such as destinations, rural areas, social impacts, and tourism management, this reference work is ideal for industry professionals, policymakers, researchers, academicians, scholars, practitioners, instructors, and students.

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 2018-11-21 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: Focusing on research that examines individual and organizational behavior relative to accounting, this series promotes research across all areas of behavioral accounting, and encourages the development, discussion and expansion of theories from psychology, sociology and related disciplines to better understand accounting domains.

Download or read book Advances in Accounting Behavioral Research written by Donna Bobek Schmitt and published by Emerald Group Publishing. This book was released on 2013-08-22 with total page 279 pages. Available in PDF, EPUB and Kindle. Book excerpt: Advances in Accounting Behavioral Research publishes high-quality research encompassing all areas of accounting and addressing a broad range of issues that affect the users, preparers, and assurers of accounting information. Further, this research incorporates theory from, and contributes knowledge and understanding to, applied psychology, sociolog

Download or read book Proceedings of the 8th International Conference on Accounting Management and Economics ICAME 2023 written by Arianto Patunru and published by Springer Nature. This book was released on 2024 with total page 1094 pages. Available in PDF, EPUB and Kindle. Book excerpt: Zusammenfassung: This is an open access book. The International Conference on Accounting, Management, and Economics (ICAME) is an annual agenda organized by the Faculty of Economics and Business, Hasanuddin University. In 2023, we would like to introduce to you the 8th ICAME with the current theme entitled "Establishing Inclusive Economy and Business". SUB THEME Development Economics Public Economics Financial Accounting Management Accounting Finance and Investment Sustainability Business Corporate Governance Human Capital Islamic Economics Other Related; Accounting, Management, Economics Issues We hope that our conference can add discussions and information from various research towards the discourse of new economic policy in the post-pandemic era. This activity also became an important agenda in publishing scientific papers by academics and became a positive contribution to mapping Indonesia's future development. Therefore, we would like to invite academics, practitioners, researchers to contribute to the development of economic and business management research through participating in the 8th of ICAME. Thank you for your participation and we look forward to meeting you at the conference

Download or read book Audit Studies Behind the Scenes with Theory Method and Nuance written by S. Michael Gaddis and published by Springer. This book was released on 2018-02-20 with total page 198 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers practical instruction on the use of audit studies in the social sciences. It features essays from sociologists, economists, and other experts who have employed this powerful and flexible tool. Readers will learn how to implement an audit study to examine a variety of questions in their own research. The essays first discuss situations where audit studies are the most effective. These tools allow researchers to make strong causal claims and explore questions that are often difficult to answer with observational data. Audit studies also stand as the single best way to conduct research on discrimination. The authors highlight what these studies have uncovered about labor market processes in the past decade. The next section gives some guidance on how to design an audit study. The essays cover the difficult task of getting a study through an institutional review board, the technical setup of matching procedures, and statistical power and analysis techniques. The last part focuses on more advanced aspects. Coverage includes understanding context, what variables may signal, and the use of technology. The book concludes with a discussion of challenges and limitations with an eye towards the future of audit studies. “Field experiments studying and testing for housing and labor market discrimination have, rightly, become the dominant mode of discrimination-related research in economics and sociology. This book brings together a number of interesting and useful perspectives on these field experiments. Many different kinds of readers will find it valuable, ranging from those interested in getting an overview of the evidence, to researchers looking for guidance on the nuts and bolts of conducting these complex experiments.” David Neumark, Chancellor’s Professor of Economics at the University of California – Irvine “For decades, researchers have used experimental audit studies to uncover discrimination in a variety of markets. Although this approach has become more popular in recent years, few publications provide detailed information on the design and implementation of the method. This volume provides the first deep examination of the audit method, with details on the practical, political, analytical, and theoretical considerations of this research. Social scientists interested in consuming or contributing to this literature will find this volume immensely useful.” Devah Pager, Professor of Sociology and Public Policy at Harvard University

Download or read book Research Handbook on Accounting and Ethics written by Marion Brivot and published by Edward Elgar Publishing. This book was released on 2023-03-02 with total page 399 pages. Available in PDF, EPUB and Kindle. Book excerpt: This invigorating Research Handbook focuses on collective ethical issues facing the accounting profession as a whole, as well as the users of the services provided by accountants. Providing an overview of contemporary accounting and ethics issues around the world, it discusses the ethical considerations involved in accounting, including external and internal auditing, tax, forensic accounting, and governance, as well as new areas of research relating to accounting and ethics, through cross-fertilization with other disciplines and presenting multiple innovative perspectives.

Download or read book Research Anthology on Agile Software Software Development and Testing written by Management Association, Information Resources and published by IGI Global. This book was released on 2021-11-26 with total page 2164 pages. Available in PDF, EPUB and Kindle. Book excerpt: Software development continues to be an ever-evolving field as organizations require new and innovative programs that can be implemented to make processes more efficient, productive, and cost-effective. Agile practices particularly have shown great benefits for improving the effectiveness of software development and its maintenance due to their ability to adapt to change. It is integral to remain up to date with the most emerging tactics and techniques involved in the development of new and innovative software. The Research Anthology on Agile Software, Software Development, and Testing is a comprehensive resource on the emerging trends of software development and testing. This text discusses the newest developments in agile software and its usage spanning multiple industries. Featuring a collection of insights from diverse authors, this research anthology offers international perspectives on agile software. Covering topics such as global software engineering, knowledge management, and product development, this comprehensive resource is valuable to software developers, software engineers, computer engineers, IT directors, students, managers, faculty, researchers, and academicians.

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 Handbook of Research on Using Disruptive Methodologies and Game Based Learning to Foster Transversal Skills written by Rivera-Trigueros, Irene and published by IGI Global. This book was released on 2022-02-11 with total page 507 pages. Available in PDF, EPUB and Kindle. Book excerpt: As new technologies and professional profiles emerge, traditional education paradigms have to be adapted to new scenarios, creating favorable conditions for promoting transversal skills among students. Consequently, there is a growing demand for training in emergent skills to solve problems of different natures, distributive leadership competencies, empathy, ability to control emotions, etc. In this sense, one of the challenges that educators of all different educational levels and training contexts have to face is to foster these skills in their courses. To overcome these obstacles, innovative and disruptive methodologies, such as game-based learning activities like escape rooms, can be a great ally for teachers to work on transversal skills and specific knowledge at the same time. The Handbook of Research on Using Disruptive Methodologies and Game-Based Learning to Foster Transversal Skills gathers knowledge, skills, abilities, and capabilities on innovative and disruptive methodologies that can be applied in all educational levels to foster transversal skills. This publication contains different contributions focused on the description of innovative educational methods, processes, and tools that can be adopted by teachers to promote transversal skills such as creativity, critical thinking, decision-making, and entrepreneurial skills. This book is ideal for teachers, instructional designers, educational software developers, academics, professionals, students, and researchers working at all levels in the educational field and provides valuable background information to professionals who aim to overcome traditional paradigm obstacles and meet student needs by means of innovative and disruptive methodologies.

Download or read book Handbook of Social Psychology Volume 2 written by Susan T. Fiske and published by John Wiley & Sons. This book was released on 2010-02-15 with total page 848 pages. Available in PDF, EPUB and Kindle. Book excerpt: The classic Handbook of Social Psychology has been the standard professional reference for the field of social psychology for many years. Now available in a new edition, Volume 2 of this internationally acclaimed work brings readers up to date with new chapters on social neuroscience, mind perception, morality, and social stratification. The editors have structured Volume 2 in a way that highlights the many levels of analysis used by contemporary psychologists. All academics, graduate students, and professional social psychologists will want to own a copy of this landmark work.

Download or read book Linking Auditing and Meta Evaluation written by Thomas A. Schwandt and published by SAGE Publications, Incorporated. This book was released on 1988-06 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt: The emergence of new evaluation paradigms raises serious questions about how merit can be established and judged. Linking Auditing and Metaevaluation addresses this concern, introducing a strategy by which the quality of inquiry procedures and products can be assured and retrospectively assessed. Based upon the model of fiscal auditing, the technique is applicable to a variety of social scientific investigations and specifically includes non - conventional paradigms such as naturalistic evaluation. Effective regardless of the nature of the inquiry, auditing is also an excellent means of organizing data, thus promoting theorizing and identification of relationships in that data. Each section includes exercises designed both to encoura

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 Informal Interactions Between Audit Committees and Internal Audit Functions written by Mahbub Zaman and published by . This book was released on 2013 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper provides evidence on the prominence of informal interactions between audit committees and internal audit functions and exploratory evidence on factors associated informal interactions. The findings, based on a questionnaire survey of chief audit executives (CAEs) in the UK, suggest that in addition to formal pre-scheduled meetings, audit committees rely on informal interactions with internal audit functions to undertake their monitoring role. The evidence also shows that informal interactions have a positive significant association with both audit committee independence and the knowledge and experience of the audit committee chair. Emphasizing the need for further research to better understand the nature and quality of audit committees' informal interactions the paper encourages further research focusing in particular on: (i) the effect of both audit committee and internal audit/CAE knowledge and objectivity on informal interactions; (ii) the nature, quality and variations in informal interactions; (iii) the antecedents and consequences of informal interactions; and (iv) the institutional and organizational contexts within which audit committees operate and within which informal interactions take place.