Business Commons^™

A Survey Of The Use And Perceptions Of Analytical Procedures, Rebecca Hutchinson

Presidential Scholars Theses (1990 – 2006)

In order to comply with generally accepted auditing standards (GAAS), auditors are required to gather sufficient, competent evidence to support their opinion concerning the amounts and disclosures in the client's financial statements. Auditors have numerous ways by which to obtain such evidence, and one whose use is continually increasing--largely due to its cost-effectiveness--is analytical procedures.

Analytical procedures (APs) are defined as "evaluations of financial information made by a study of plausible relationships among both financial and non-financial data" (SAS No. 56). For non-auditors, an example of an AP is using historic gross profit percentages to determine if the gross profit …

Financial Planning As A Career, Mikol Sesker

Presidential Scholars Theses (1990 – 2006)

Financial literacy in the United States stands at about 18% of the population according to the Investor Protection Trust's 1996 Investor Knowledge Survey. This figure includes the infamous baby-boomer generation which is now in the process of thinking about retirement and making major financial decisions. This need has fueled the growth of the financial services industry and particularly the field of financial planning. People today feel inadequate to the task of organizing their financial situation and making sound investment decisions. For help with this situation they often turn to a personal financial planner. But the search for a competent, trustworthy …

Diary Of A Backpacker Rockstar: A Uni Student's Guide To Traveling Western Europe, Jason James Joseph Sloan

Presidential Scholars Theses (1990 – 2006)

During the summer of 1996 I dedicated two months of my life to backpacking Western Europe. It was the most incredible experience of my life. It is my belief that many students at UNI would love to have the opportunity to travel as I did. In fact, a journey across Europe is completely within the reaches of the typical UNI student. Planning such a trip is systematic and reasonably simple. From obtaining passports to buying airline tickets and train passes, all aspects of planning a European backpacking excursion can be accomplished easily.

The Impact Of Computer-Assisted Communication Techniques On The Accounting Profession, Jennifer Ellwanger

Presidential Scholars Theses (1990 – 2006)

Computers have made a tremendous impact on society in the last twenty years. They have affected practically every aspect of life; therefore, it isn't surprising that computers have impacted the accounting profession. The computer has changed the way accountants prepare tax returns and financial statements, and has influenced every other accounting process (Khani and Zarowin, 1995). Computers may also impact the way accountants communicate with clients and their coworkers. This study examines the impact of computer technology on communication in the accounting profession.

Prior research has reported what technologies are available and which ones are being used by accountants. A …

Senior Auditors' Reaction To Premature Sign-Off By A Staff Member, Amy L. Slabaugh

Presidential Scholars Theses (1990 – 2006)

The research presented in this paper is an extension of research completed by Kaplan (1995), who examined senior auditors' reporting intentions upon discovery of premature sign-off of an audit step by a staff member. His research found that audit seniors do not always formally report the discovery of premature sign-off, even though firms have formal policies requiring such reporting (McNair 1991). In Kaplan's (1995) research, an experiment was conducted in which subjects were asked to respond to a hypothetical scenario in which an audit staff member prematurely signed off on a required audit step. His study manipulated two situational variables: …