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Author: Olof P. G. Bik Publisher: Eburon Uitgeverij B.V. ISBN: 9059724607 Category : Auditor-client relationships Languages : en Pages : 228
Book Description
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.
Author: Olof P. G. Bik Publisher: Eburon Uitgeverij B.V. ISBN: 9059724607 Category : Auditor-client relationships Languages : en Pages : 228
Book Description
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.
Author: Susanne Arvidsson Publisher: Springer ISBN: 3319932667 Category : Business & Economics Languages : en Pages : 419
Book Description
Over the past 30 years sustainability has become increasingly important to scholarly research and business in practice. This book explores a variety of challenges faced by businesses when becoming sustainable and how this links to economic development and its corruption, ethical and taxation implications. Showcasing an interdisciplinary approach, the chapters explore topics such as business ethics, corporate responsibility, tax governance and sustainability practice.
Author: United States Government Accountability Office Publisher: Lulu.com ISBN: 0359536395 Category : Reference Languages : en Pages : 234
Book Description
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.
Author: American Bar Association. House of Delegates Publisher: American Bar Association ISBN: 9781590318737 Category : Law Languages : en Pages : 216
Book Description
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.
Author: Kristina Yankova Publisher: Springer ISBN: 3658088710 Category : Business & Economics Languages : en Pages : 321
Book Description
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.
Author: Michael A. Crawford Publisher: CCH ISBN: 9780808091769 Category : Business & Economics Languages : en Pages : 548
Book Description
CPA's Multistate Guide to Ethics and Professional Conduct provides CPAs with a single reference source regarding ethics and professional standards set by the national and international standard-setting bodies, as well as the individual state societies.
Author: OECD Publisher: OECD Publishing ISBN: 9264805907 Category : Languages : en Pages : 447
Book Description
This volume, developed by the Observatory together with OECD, provides an overall conceptual framework for understanding and applying strategies aimed at improving quality of care. Crucially, it summarizes available evidence on different quality strategies and provides recommendations for their implementation. This book is intended to help policy-makers to understand concepts of quality and to support them to evaluate single strategies and combinations of strategies.
Author: Jon Bailey Publisher: Routledge ISBN: 1135967628 Category : Business & Economics Languages : en Pages : 342
Book Description
25 Essential Skills Strategies for the Professional Behavior Analyst is a much needed guidebook for behavior analysts who want to become successful at consulting. Jon Bailey and Mary Burch present five basic skills and strategy areas that professional behavior analysts need to acquire. This book is organized around those five areas, with a total of 25 specific skills presented within those topics. Every behavior analyst, whether seasoned or beginning, should have this book.
Author: Principal, Dhanwate National College, Nagpur I Publisher: Principal, Dhanwate National College, Nagpur ISBN: Category : Antiques & Collectibles Languages : en Pages : 81
Book Description
Our organization is committed to upholding the highest standards of professional conduct and ethical behaviour. The Professional Ethics Policy outlines the principles and guidelines that all employees, contractors, volunteers, and stakeholders are expected to follow in their professional activities. This policy serves as a framework for promoting integrity, honesty, fairness, and responsible behavior across all aspects of our operations. The Code of Conduct for the institute serves as a guiding document that outlines the expected behaviour, ethical standards, and principles for all stakeholders involved in the educational community. It sets the tone for a positive and respectful learning environment, emphasizing the values, rights, and responsibilities that define the institute's culture. The Code of Conduct for the institute serves as a cornerstone of the educational community, providing guidelines and principles for behaviour and ethical standards. It shapes the institute's culture, values, and expectations, fostering a positive learning environment and preparing individuals to contribute meaningfully to society. The Code of Conduct reflects the institute's commitment to excellence, inclusivity, and the holistic development of its members, ultimately creating a vibrant and thriving educational community.
Author: Olof P. G. Bik
Author: Olof P. G. Bik
Author: Susanne Arvidsson
Author: United States Government Accountability Office
Author: American Bar Association. House of Delegates
Author: Kristina Yankova
Author: Michael A. Crawford
Author: OECD
Author: 
Author: Jon Bailey
Author: Principal, Dhanwate National College, Nagpur I