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Effects Of Auditor Type And Evidence Domain Type On The Influence Of Irrelevant Internal Control Evidence And The Potential For Audit Failure, Daniel Selby

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Internal control systems consist of two evidence domains, automated control evidence and manual process evidence. Auditors can possess knowledge and expertise in both internal control evidence domains. But, auditors tend to possess more knowledge and expertise in one internal control evidence domain than the other internal control evidence domain. Thus, auditors have superior domain knowledge in one of the internal control evidence domains.

Auditors at large accounting firms tend to specialize in the evidence domain of automated controls (information technology auditors or IT auditors) or manual processes (financial auditors). Audit Standard 5 requires IT auditors and financial auditors to gain …

[Introduction To] Sprawl, Justice, And Citizenship : The Civic Costs Of The American Way Of Life, Thad Williamson

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Must the strip mall and the eight-lane highway define 21st century American life? That is a central question posed by critics of suburban and exurban living in America. Yet despite the ubiquity of the critique, it never sticks--Americans by the scores of millions have willingly moved into sprawling developments over the past few decades. Americans find many of the more substantial criticisms of sprawl easy to ignore because they often come across as snobbish in tone. Yet as Thad Williamson explains, sprawl does create real, measurable social problems. Williamson's work is unique in two important ways. First, while he highlights …

[Introduction To] Leadership And Discovery, George R. Goethals, J. Thomas Wren

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Leadership and Discovery explores the idea of leadership by approaching discovery as the product of interaction and collaboration, and through a wide range of topics: from the discovery of the new world by Christopher Columbus to the NASA Space Program. Contributors include historian Felipe Fernández-Armesto, astronomer Karen Kwitter, psychologist David A. Dunning, theologian Ronald F. Thiemann, and former NASA astronaut Jeffrey A. Hoffman.

[Introduction To] Leadership And The Liberal Arts: Achieving The Promise Of A Liberal Education, J. Thomas Wren, Ronald E. Riggio, Michael A. Genovese

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A collection of essays by presidents of prominent liberal arts colleges and leading intellectuals who reflect on the meaning of educating individuals for leadership and how it can be accomplished in ways consistent with the missions of liberal arts institutions. Edited by faculty from the Jepson School for Leadership Studies at the University of Richmond, the Jepson Studies in Leadership series will reflect the school's broad-based, liberal arts approach to the study of leadership. The Jepson School has faculty representatives from the disciplines of English literature, history, philosophy, political science, psychology, public administration, religious studies, and organizational leadership. No other …

[Introduction To] Global Strategy: Global Dimensions Of Strategy, Stephen Tallman

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This comprehensive volume from Wiley's Global Dimensions of Business series explores the topic of international strategic management at an MBA or Executive Education level. Authored by an accomplished teacher who possesses a strong understanding of the market, this text offers clear frameworks coupled with lively, international case studies.

[Introduction To] Political Humor Under Stalin: An Anthology Of Unofficial Jokes And Anecdotes, David Brandenberger

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Political Humor Under Stalin is an anthology of jokes, wisecracks, and satire from the Soviet 1930s and 40s that provides a glimpse of everyday dissembling and dissent in one of the modern world's most repressive societies. More than merely a joke book, it offers no less than a folkloric counter narrative to the "official" history of the USSR, as well as a ground-breaking discussion of the culture of joke-telling under Stalin.

[Chapter 1 From] The Book Of Mormon: A Very Short Introduction, Terryl Givens

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With over 140 million copies in print, and serving as the principal proselytizing tool of one of the world's fastest growing faiths, the Book of Mormon is undoubtedly one of the most influential religious texts produced in the western world. Written by Terryl Givens, a leading authority on Mormonism, this compact volume offers the only concise, accessible introduction to this extraordinary work.

Givens examines the Book of Mormon first and foremost in terms of the claims that its narrators make for its historical genesis, its purpose as a sacred text, and its meaning for an audience which shifts over the …

[Introduction To] Heidegger And The Earth Essays In Environmental Philisophy, Ladelle Mcwhorter, Gail Stenstad

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Some of the fundamental questions of our time are ecological - urgent environmental problems demand newly conceived solutions for the betterment and preservation of life on this planet. In this newly revised and greatly expanded edition of Heidegger and the Earth, the contributors approach contemporary ecological issues through the medium of Heidegger's thought.

Amid pressing concerns about wildlife and wilderness preservation, agricultural practices, and technological innovation, contributors discuss how thinking with Heidegger in the twenty-first century yields creative ideas about the natural world that are unconstrained by traditional theoretical frameworks. The conflicting viewpoints in some of the essays will …

[Introduction To] The Hardy Space Of A Slit Domain, William T. Ross, Alexandra Aleman, Nathan S. Feldman

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If H is a Hilbert space and T : H ? H is a continous linear operator, a natural question to ask is: What are the closed subspaces M of H for which T M ? M? Of course the famous invariant subspace problem asks whether or not T has any non-trivial invariant subspaces. This monograph is part of a long line of study of the invariant subspaces of the operator T = M (multiplication by the independent variable z, i. e. , M f = zf ) on a z z Hilbert space of analytic functions on a bounded …

[Introduction To] In The Eye Of The Storm: Contemporary Theater In Barcelona, Sharon G. Feldman

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Barcelona, the cultural epicenter of Catalunya, is presently experiencing the most dynamic and polemical period in its modern theater history. It is the commanding hub of an energetic theater scene that in recent years has witnessed an exuberant outpouring of new dramatists, a steady crescendo in theater attendance, and a continual increase in the international presence of Catalan directors, playwrights, and companies. The path along which the contemporary Catalan stage has struggled to recover and reconstitute the professional legitimacy and visibility that it lost during the Franco dictatorship has been a complex process. In the Eye of the Storm: Contemporary …

[Introduction To] Racism And Sexual Oppression In Anglo-America: A Genealogy, Ladelle Mcwhorter

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Does the black struggle for civil rights make common cause with the movement to foster queer community, protest anti-queer violence or discrimination, and demand respect for the rights and sensibilities of queer people? Confronting this emotionally charged question, Ladelle McWhorter reveals how a carefully structured campaign against abnormality in the late 19th and early 20th centuries encouraged white Americans to purge society of so-called biological contaminants, people who were poor, disabled, black, or queer. Building on a legacy of savage hate crimes—such as the killings of Matthew Shepard and James Byrd—McWhorter shows that racism, sexual oppression, and discrimination against the …

[Introduction To] Medicating Children: Adhd And Pediatric Mental Health, Rick Mayes, Catherine Bagwell, Jennifer L. Erkulwater

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Why and how did ADHD become the most commonly diagnosed mental disorder among children and adolescents, as well as one of the most controversial? Stimulant medication had been used to treat excessively hyperactive children since the 1950s. And the behaviors that today might lead to an ADHD diagnosis had been observed since the early 1930s as “organic drivenness,” and then by various other names throughout the decades.

The authors argue that a unique alignment of social and economic trends and incentives converged in the early 1990s with greater scientific knowledge to make ADHD the most prevalent pediatric mental disorder. New …

[Introduction To] Church, State And Citizen: Christian Approaches To Political Engagement, Sandra F. Joireman

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In Church, State, and Citizen, Sandra F. Joireman has gathered political scientists to examine the relationship between religion and politics as seen from within seven Christian traditions: Catholic, Lutheran, Reformed, Anabaptist, Anglican, Evangelical and Pentecostal. In each chapter the historical and theological foundations of the tradition are described along with the beliefs regarding the appropriate role of the state and citizen. While all Christian traditions share certain beliefs about faith (e.g. human sin, salvation, Christ's atonement) and political life (e.g. limited government, human rights, the incompleteness and partiality of all political action) there are also profound differences. The authors …

[Introduction To] Legalizing Identities: Becoming Black Or Indian In Brazil's Northeast, Jan Hoffman French

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Anthropologists widely agree that identities--even ethnic and racial ones--are socially constructed. Less understood are the processes by which social identities are conceived and developed. Legalizing Identities shows how law can successfully serve as the impetus for the transformation of cultural practices and collective identity. Through ethnographic, historical, and legal analysis of successful claims to land by two neighboring black communities in the backlands of northeastern Brazil, Jan Hoffman French demonstrates how these two communities have come to distinguish themselves from each other while revising and retelling their histories and present-day stories.

French argues that the invocation of laws by these …

[Introduction To] Fogwill: Realismo Y Mala Conciencia, Karina Elizabeth Vázquez

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Según Martín Hopenhayn, la mala conciencia es “…la confesión que el individuo se hace a sí mismo de su propia esterilidad “inherenté…” (16). Tal confesión no surge de ningún proceso individual de negación de la conciencia, sino del efecto que tiene en el individuo la internalización de las normas impuestas por la cultura hegemónica. De este modo, la mala conciencia es “…la sustitución de la represión por la autorrepresión de la concencia” (16). Cuando la autorrepresión de la conciencia toma voz a través del discurso literario, se transforma en una feroz crítica al systema que la ha gestado.

[Introduction To] American Anthem: Modern American History, Edward L. Ayers, Robert D. Schulzinger, Jesús F. De La Teja, Deborah Gray White

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This Teacher's Edition of American Anthem: Modern American History covers the United States Before 1898 and with emphasis on the nation becoming a world power, the First World War, from war to peace, the roaring twenties, the Great Depression, the New Deal, World War II, the Cold War, post-war America, the Civil Rights Movement, the Vietnam War, a conservative era, and into the twenty-first century.