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Full-Text Articles in Business
Training: A Powerful Way To Prevent Fraud, Carolyn Strand, Steven L. Judd, Kathryn A.S. Lancaster
Training: A Powerful Way To Prevent Fraud, Carolyn Strand, Steven L. Judd, Kathryn A.S. Lancaster
Accounting
Preventing fraud is a big responsibility for all levels of financial management— manager, controller, and CFO. Since managers are responsible for preventing and detecting fraud, they must constantly ask themselves,“What more can we do?” Most fraud is discovered through internal controls, auditors, and employees who notice suspicious activities. Therefore, you may want to consider training fiscal employees and managers to detect fraud.
Making Better Use Of Information: Aiming Towards "True North", Kathryn Lancaster, William J. Bellows
Making Better Use Of Information: Aiming Towards "True North", Kathryn Lancaster, William J. Bellows
Accounting
No abstract provided.
An Evaluation Of The Usefulness Of Web-Based Financial And Environmental Performance Information Provided By Oil And Gas Companies, Kathryn A.S. Lancaster, Carolyn A. Strand, Janice Carr
An Evaluation Of The Usefulness Of Web-Based Financial And Environmental Performance Information Provided By Oil And Gas Companies, Kathryn A.S. Lancaster, Carolyn A. Strand, Janice Carr
Accounting
Environmentally conscious investors require financial information in addition to environmental information to evaluate a company's performance. Sources of such information include organizations that specialize in providing environmental performance data, such as the Council on Economic Priorities (CEP) or the Investor Responsibility Research Center (IRRC). Both of these organizations research, evaluate, and rank companies based on a variety of metrics, and both charge for their service. Through company websites, the Internet offers another potential source of information, since most companies have a "web presence." However, information supplied on a company website has the risk of bias (i.e. the website may be …
Corporate Training Assessment Technique: Risk Factors Associated With Misappropriation Of Assets, Carolyn A. Strand, Kathryn A.S. Lancaster, Jerry Thorne
Corporate Training Assessment Technique: Risk Factors Associated With Misappropriation Of Assets, Carolyn A. Strand, Kathryn A.S. Lancaster, Jerry Thorne
Accounting
Due to rapid advances in technology, companies are spending record amounts of money on training as they seek to increase employee skills (Armour 1999). Because managers believe that corporate fraud is a growing problem, an important skill for all employees should be the ability to recognize the risk factors that are frequently associated with fraud. A number of instructional cases have been developed that focus on the problems of employee fraud and unethical management practices. Training materials and professional standards now include more detailed information on the subject of fraud and the auditor's responsibility, as well as management's responsibility, with …
Augmenting Xbrl Using Uml: Improving Financial Analysis, Joseph H. Callaghan, Arline Savage, Vijayan Sugumaran
Augmenting Xbrl Using Uml: Improving Financial Analysis, Joseph H. Callaghan, Arline Savage, Vijayan Sugumaran
Accounting
eXtensible Business Reporting Language (XBRL), a financial accounting application of XML, provides a taxonomy for facilitating the analysis of financial statement information. This taxonomy promises to enhance the financial analyst’s ability to process financial information both cross-sectionally and temporally. However, limitations exist in the taxonomy that inhibit the analyst, intelligent agent or application to process information in the most effective way. In particular, financial statement element analysis can only be properly conducted when the additional semantics provided by additional disclosures are incorporated into the process. UML provides a conceptual framework to capture more meaningful semantics, particularly among related, collaborating objects. …
Stewardship, Accounting And Management, Kathryn Lancaster
Stewardship, Accounting And Management, Kathryn Lancaster
Accounting
Previous chapters have described the vast array of resources that Cal Poly’s officials oversee. As students, educators and others in the surrounding community continue to use Cal Poly Land and surrounding areas, the ecological system and its capacity to recover become strained. In order to ensure that in 100 years students (and other Cal Poly stakeholders) will be able to have the same opportunities to benefit from the land resources, Cal Poly’s stakeholders need to develop the mind-set and tools to help us maintain and enhance these resources. This section describes several approaches available to help us.
Modeling Xbrl Using Uml: Improving Semantics For Financial Analysis, Vijayan Sugumaran, Joseph Callaghan, Arline Savage
Modeling Xbrl Using Uml: Improving Semantics For Financial Analysis, Vijayan Sugumaran, Joseph Callaghan, Arline Savage
Accounting
eXtensible Business Reporting Language (XBRL), a financial accounting application of XML, provides a taxonomy for facilitating the analysis of financial statement information. This taxonomy promises to enhance the financial analyst‘s ability to process financial information both cross-sectionally and temporally. However, limitations exist in the taxonomy that inhibit the analyst, intelligent agent or application to process information in the most effective way. In particular, financial statement element analysis can only be properly conducted when the additional semantics provided by additional disclosures are incorporated into the process. UML provides a conceptual framework to capture more meaningful semantics, particularly among related, collaborating objects. …