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Full-Text Articles in Business
Are Corporate Codes Of Ethics And Risk Assessment By Internal Auditors Associated With Sustainability Audits By Internal Auditors?, Steven M. Desimone, Mohammad Abdolmohammadi
Are Corporate Codes Of Ethics And Risk Assessment By Internal Auditors Associated With Sustainability Audits By Internal Auditors?, Steven M. Desimone, Mohammad Abdolmohammadi
Economics Department Working Papers
An increasing number of organizations engage in sustainability reporting to the public. However, assurance of this disclosure is relatively new. In this study we investigate corporate codes of ethics and risk assessment by internal auditors as correlates of organizations’ engaging their internal audit functions (IAFs) in sustainability audits. Using data from a large sample of chief audit executives (CAEs) we find significant and positive associations between code of conduct and risk assessment and sustainability audits by IAFs. Also, we find positive and significant association between industry (environmentally sensitive vs. others), CAE experience, and CAE major (accounting vs. others) and sustainability …
The Relationship Of Cognitive Effort, Information Acquisition Preferences And Risk To Simulated Auditor–Client Negotiation Outcomes, Gary Kleinman, Dan Palmon, Kyunghee Yoon
The Relationship Of Cognitive Effort, Information Acquisition Preferences And Risk To Simulated Auditor–Client Negotiation Outcomes, Gary Kleinman, Dan Palmon, Kyunghee Yoon
Department of Accounting and Finance Faculty Scholarship and Creative Works
The auditor–client relationship is a legally-mandated relationship in which one party, the auditor, is hired and paid by the auditee (client) to inform third party stakeholders as to whether the client firm’s financial statements are presented in conformity with national financial accounting standards. When these statements do not meet the criteria for acceptable financial statements, a negotiation situation may arise in which the auditor is presumed to act in the best interests of shareholders and creditors who have no independent knowledge of the auditor’s findings. The client management may then feel forced to defend its numbers. The result is a …
End-User Computing Applications, Mary C. Hill, W. Alan Barnes
End-User Computing Applications, Mary C. Hill, W. Alan Barnes
Faculty Articles
Businesses today rely on the work being done by staff using personal computers. The proliferation of personal computers has led to widespread implementation of end-user computing applications. As their name implies, end-user applications are designed, implemented, and controlled by users rather than by IT professionals. End-user applications can be risky for organizations, both with respect to management decision making and to financial reporting. For public companies, the risk involved in these applications has been increased by the requirements of the Sarbanes-Oxley Act of 2002, which call for management to document end-to-end financial operations and internal control structures. This article review …
Enterprise Risk Management For Fishing Tournaments, George Louis Hunt, Jack R. Ethridge, Violet Rogers
Enterprise Risk Management For Fishing Tournaments, George Louis Hunt, Jack R. Ethridge, Violet Rogers
Faculty Publications
The fishing tournament industry is confronted with many of the same risks as other industries (such as financial statement misstatements), share some risks specific with others (such as cheating in casinos), and face some unique risks (such as the risk of competitors adding weight to fish).
This teaching case explores some of the risks inherent in the fishing tournament industry. Students are given background information about a how a tournament operates and then asked to perform an overall risk assessment using the COSO enterprise risk management framework. Elements of the assignment include assessing the internal environment, setting of objectives, and …
The Impact Of Groups And Decision Aid Reliance On Fraud Risk Assessment., Anna Alon, Peggy Dwyer
The Impact Of Groups And Decision Aid Reliance On Fraud Risk Assessment., Anna Alon, Peggy Dwyer
Faculty Publications
The purpose of this paper is to investigate how the brainstorming component of Statement of Auditing Standards (SAS) No. 99 influences decision aid use and reliance, and the effectiveness of fraud risk assessment. The research framework links the influences of the fraud assessment setting and decision aid reliance. The hypotheses are tested in an experiment with two manipulated factors: setting (group or individual) and decision aid (provided or not provided). The results of the study provide insight on how the brainstorming impacts fraud risk assessment, decision aid use and decision aid reliance. The results show that groups using a decision …
Managing Risk In The New Economy, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants
Managing Risk In The New Economy, American Institute Of Certified Public Accountants (Aicpa), Canadian Institute Of Chartered Accountants
Guides, Handbooks and Manuals
No abstract provided.
When It’S Double Or Nothing In Assessing Audit Risk, Janet L. Colbert
When It’S Double Or Nothing In Assessing Audit Risk, Janet L. Colbert
Woman C.P.A.
No abstract provided.
Theory & Practice: Reporting In An Uncertain Environment, Marilyn J. Nemec
Theory & Practice: Reporting In An Uncertain Environment, Marilyn J. Nemec
Woman C.P.A.
No abstract provided.