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Full-Text Articles in Business
Challenges To Audit Education For The 21st Century: A Survey Of Curricula, Course Content, And Delivery Methods, Christine Earley, Eric Johnson, Jane Baird, Paul Caster, William Dilla, Timothy Louwers
Challenges To Audit Education For The 21st Century: A Survey Of Curricula, Course Content, And Delivery Methods, Christine Earley, Eric Johnson, Jane Baird, Paul Caster, William Dilla, Timothy Louwers
Eric N. Johnson
This paper reports the results of a survey of auditing and assurance courses in the US and several other countries conducted during 2000-2001. The survey, commissioned by the Auditing Section of the American Accounting Association, yielded data on a total of 285 auditing and assurance courses taught at 188 colleges and universities in the United States, Canada, and several other countries. The syllabi data were analyzed on a number of dimensions and the results compared to two prior surveys of auditing courses (Frakes, 1987; Groomer and Heintz 1994). Our findings document substantial changes in content (e.g., new or expanded coverage …
Assessing The Inputs And Outputs Of Cooperative Education At Butler University, Karel Updyke, Ralph Wray
Assessing The Inputs And Outputs Of Cooperative Education At Butler University, Karel Updyke, Ralph Wray
Karel A. Updyke
No abstract provided.
Perceived Strengths And Weaknesses In Documenting Learning Outcomes In The Academic Component Of Cooperative Education At Butler University, Karel Updyke, Ralph Wray
Perceived Strengths And Weaknesses In Documenting Learning Outcomes In The Academic Component Of Cooperative Education At Butler University, Karel Updyke, Ralph Wray
Karel A. Updyke
No abstract provided.
A Survey Of Aacsb-Accredited Institutions And The Use Of Work Experiences As Part Of The Business Curricula, Karel Updyke, Jim Sander
A Survey Of Aacsb-Accredited Institutions And The Use Of Work Experiences As Part Of The Business Curricula, Karel Updyke, Jim Sander
Karel A. Updyke
No abstract provided.
The Relative Relevance Of Cash Flow And Accrual Information: A Multi-Method Approach, Divesh Sharma, Errol Iselin
The Relative Relevance Of Cash Flow And Accrual Information: A Multi-Method Approach, Divesh Sharma, Errol Iselin
Errol Iselin
This multi-method study reports the results of two complementary experiments investigating the relevance of cash flow and accrual information. A behavioural field experiment investigated differences in the accuracy of solvency assessments between commercial lending managers using cash flow information and those using accrual information. Results indicated that commercial lending managers using cash flow information made more accurate solvency assessments than managers using accrual information. Results of an archival quantitative modeling experiment complemented these results and indicated cash flow information had incremental information content beyond accrual information. Our results confirmed the decision-usefulness of cash flow information and supported the mandate of …
A Systematic Approach To Teaching Thinking Skills In Intermediate Accounting: An Illustration Using The Statement Of Cash Flows, Karel Updyke
Karel A. Updyke
No abstract provided.
Rethinking The Structure Of Accounting And Auditing, Shyam Sunder
Rethinking The Structure Of Accounting And Auditing, Shyam Sunder
Shyam Sunder
No abstract provided.
The Decision Usefulness Of Reported Cash Flow And Accrual Information In A Behavioural Field Experiment, Divesh Sharma, Errol Iselin
The Decision Usefulness Of Reported Cash Flow And Accrual Information In A Behavioural Field Experiment, Divesh Sharma, Errol Iselin
Errol Iselin
While recent capital market studies tend to reveal some information content in cash flows, their results may not be generalisable to other contexts such as the assessment of solvency. Mandated accounting standards on cash flow emphasise the relevance of cash flow data for assessing solvency. However, there is a paucity of research that specifically investigates this contention. Accordingly, this study investigates the decision usefulness of reported cash flow and accrual information in a behavioural field solvency assessment experiment. Using a two-group between-subjects field experiment design, bankers with at least three years corporate lending experience made solvency judgments using either cash …
Isb’S Conceptual Framework For Auditor Independence, Mike Myring, Robert Bloom
Isb’S Conceptual Framework For Auditor Independence, Mike Myring, Robert Bloom
Robert Bloom
Discusses the conceptual framework for auditor independence of the U.S. Independence Standards Board (ISB). Importance of well-defined conceptual framework; Background on the establishment of the ISB; Purpose of the report 'A Conceptual Framework for Auditor Independence'; Threats to auditor independence; Characterization of safeguards of independence.