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Author: Philip Merle Reckers Publisher: ISBN: Category : Auditing Languages : en Pages : 108
Book Description
The major purposes of this study were to relate the existing choice-shift research to the audit environment and to study empirically the effects of: (1) materiality; (2) authoritative status; (3) communication channel; (4) relative client size; and (5) individual-versus group-assisted contingency evaluations in an audit setting. The subjects of the experiment were 128 senior accountancy students who were in the last semester of their undergraduate curriculum and who were completing their second semester-long auditing course. The task was to determine the probability level at which a contingency loss must be disclosed in order to satisfy generally accepted accounting principles. Materiality and relative client size proved to be the most significant factors regarding the overall evaluations of the contingency cases, although all the variables were significant. The major focus of the study -- differences between individual and group-assisted risk evaluations -- resulted in the materiality, communication channel, and authoritative status factors playing an interactive and significant role. Based on the results of this study, it appears that the accounting firm wishing to suppress risk in its evaluations should insist that advisory consultation be done by telephone and that face-to-face consultation carry with it decisive authority. Also, it appears that the use of groups leads to more consistency in audit judgments and should be considered in view of the lack of other determinable criteria.
Author: Philip Merle Reckers Publisher: ISBN: Category : Auditing Languages : en Pages : 108
Book Description
The major purposes of this study were to relate the existing choice-shift research to the audit environment and to study empirically the effects of: (1) materiality; (2) authoritative status; (3) communication channel; (4) relative client size; and (5) individual-versus group-assisted contingency evaluations in an audit setting. The subjects of the experiment were 128 senior accountancy students who were in the last semester of their undergraduate curriculum and who were completing their second semester-long auditing course. The task was to determine the probability level at which a contingency loss must be disclosed in order to satisfy generally accepted accounting principles. Materiality and relative client size proved to be the most significant factors regarding the overall evaluations of the contingency cases, although all the variables were significant. The major focus of the study -- differences between individual and group-assisted risk evaluations -- resulted in the materiality, communication channel, and authoritative status factors playing an interactive and significant role. Based on the results of this study, it appears that the accounting firm wishing to suppress risk in its evaluations should insist that advisory consultation be done by telephone and that face-to-face consultation carry with it decisive authority. Also, it appears that the use of groups leads to more consistency in audit judgments and should be considered in view of the lack of other determinable criteria.
Author: Alan R. Andreasen Publisher: ISBN: Category : Accounting Languages : en Pages : 602
Book Description
Three new iterative calculations which converge to the ratio matrix of the discrete generalized geometric distribution are presented for queuing systems having this limiting distribution. Two criteria for convergence are provided.
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: 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: Sarah E. Bonner Publisher: Prentice Hall ISBN: Category : Business & Economics Languages : en Pages : 488
Book Description
This unique first edition is the only book on the market that delivers a contemporary synthesis of both psychology and accounting literature related to judgment and decision making. Judgment and Decision Making in Accounting is structured around an innovative framework that provides a unique way of thinking about JDM projects and organizing JDM research. Developed based on many years of teaching and research on accounting JDM, this unique framework succinctly describes the key issues in accounting JDM research, enabling readers to more quickly assimilate the vast material related to those issues. The framework also provides a basis to help readers evaluate their own current JDM research ideas, as well as generate further research questions.
Author: Robin Burgess Publisher: CRC Press ISBN: 1000362671 Category : Medical Languages : en Pages : 215
Book Description
With the NHS committed to making quality the centre of treatment, clinical audit - a proven and effective process for measuring quality and driving its improvement - has never been a more topical issue. Now thoroughly updated and rewritten, this new edition describes the process by which health professionals, managers and other NHS staff can assess the standard of care they deliver and how closely it corresponds with recommended best practice. It sets out the key principles of clinical audit practice, detailing advances in recent years such as simplified and accelerated audit, improved patient involvement, attention to ethics and methodology and the embedding of clinical audit in organisational governance as well as clinical practice. This book is essential reading for all those who undertake clinical audit or are training to do so, including health practitioners, managers and commissioners in the NHS. It will also be useful to patients who contribute to audit governance. Reviews from the first edition: This book should be available in all trusts and recommended to those of both junior and senior status who are about to invest time and energy in an audit project.' MEDICAL PROTECTION SOCIETY [W]ell-structured with summaries set out as key points throughout. The appendices give invaluable information on numerous websites for clinical guidelines, on clinical audit and clinical governance.' PHYSIOTHERAPY JOURNAL
Author: Philip Merle Reckers
Author: Philip Merle Reckers
Author: Alan R. Andreasen
Author: OECD
Author: Richard Emanuel Arvey
Author: United States Government Accountability Office
Author: Lawrence David Brown
Author: 
Author: 
Author: Sarah E. Bonner
Author: Robin Burgess