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Full-Text Articles in Business
Research Summary 6: Analytical Procedures And Audit Planning Decisions, Steven M. Glover, James Jiambalvo, Jane Kennedy
Research Summary 6: Analytical Procedures And Audit Planning Decisions, Steven M. Glover, James Jiambalvo, Jane Kennedy
Faculty Publications
Auditors perform analytical procedures in planning the nature, timing and extent of testing. Significant fluctuations between the current year’s unaudited data and expected results signal an increased risk of material error and help auditors focus their planned tests on high-risk areas. This study examined auditors’ decisions to revise preliminary audit plans after analytical procedures performed during planning revealed significant, unexpected fluctuations. Specifically we examined whether the extent of corroboration for management’s explanation for the fluctuation and the presence of an explicit incentive for management to misstate the financial statements influenced auditors’ decisions to revise their audit plans.
The Teenage Mind - Part 1, David J. Cherrington, Owen J. Cherrington
The Teenage Mind - Part 1, David J. Cherrington, Owen J. Cherrington
Faculty Publications
When we see teenagers do things that are seriously wrong or illegal we often ask, “Why did they do such a stupid thing?” “What in the world were they thinking?” In fact, teenagers do many stupid things and sometimes it appears they were not really thinking. But when we examine what goes through their minds it is easier to understand why they sometimes act dishonestly. We also learn that the excuses teenagers make for being dishonest are not much different than the rationalizations used by adults.
If It’S Wrong, It’S Wrong; And More Talk Won’T Make It Right, David J. Cherrington, Owen J. Cherrington
If It’S Wrong, It’S Wrong; And More Talk Won’T Make It Right, David J. Cherrington, Owen J. Cherrington
Faculty Publications
We find the moral relativism underlying postmodernism quite disturbing when it comes to discussions of truth and honesty. The following experience illustrates the benefit of a clear, universal standard regarding cheating.