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- Auditing (2)
- 'an ethic of care'. (1)
- 'generalized' versus 'concrete' others (1)
- AUP24 (1)
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- Bayesian Inference (1)
- Belief Revision (1)
- Cash flow streams (1)
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- Public abuse tax-effect accounting (1)
- Risk sharing (1)
- Self-deception (1)
- Small manufacturing firms (1)
- Therapeutic critique (1)
Articles 1 - 6 of 6
Full-Text Articles in Business
Ethics Of Teaching Critical: A Feminist Perspective, M. M. Day
Ethics Of Teaching Critical: A Feminist Perspective, M. M. Day
Faculty of Business - Accounting & Finance Working Papers
In this brief paper, I identify 'alternative' researchers' apparent indifference to the transformatory needs / wants / desires of accounting students. After expressing my lack of understanding and curiosity about this phenomenon to some said researchers, I received a variety of answers / reasons / excuses. In this paper, I reconstruct some of these, as well as possible subtexts, to tease out my feminist ethical perspective. I believe that this perspective is useful in exposing some of the silences I inconsistencies / contradictions we need to address in accounting education and research. One explanation for accounting researchers' reticence in transferring …
Determinants Of Growth In Small Manufacturing Firms: The Japanese Experience, H. Wijewardena, S. Cooray
Determinants Of Growth In Small Manufacturing Firms: The Japanese Experience, H. Wijewardena, S. Cooray
Faculty of Business - Accounting & Finance Working Papers
While previous studies have reported the causes of failure of small firms, little empirical research has examined the factors contributing to their success or growth. We attempt to shed some light on this aspect through a study of a sample of small manufacturing firms operating in the Kobe region of Japan. The purpose of this study is to examine a set of firm and industry-specific variables that may have an impact on the growth of firms. The results of the study suggest that the firm size has a significant impact on the growth of firms, with relatively bigger firms in …
Statistically Incoherent Hypothesis Tests In Auditing, D. J. Johnstone
Statistically Incoherent Hypothesis Tests In Auditing, D. J. Johnstone
Faculty of Business - Accounting & Finance Working Papers
A classical, Neyman-Pearson hypothesis test results in a decision (choice of action) justified not by any assessment of sample evidence, but by the pre-specified frequencies with which that procedure generates errors of the two possible types. By applying such a test in auditing, the hypothesis tested is accepted or rejected without the auditor having to consider whether the data observed confirms (in any degree), or disconfirms, that hypothesis. In contrast with the classical framework, the Bayesian approach is to evaluate the probability of the hypothesis tested conditional on the data observed, and then to make a decision on the basis …
Audit Risk In Terms Of Probabilities: The Aup24 Model, D. J. Johnstone
Audit Risk In Terms Of Probabilities: The Aup24 Model, D. J. Johnstone
Faculty of Business - Accounting & Finance Working Papers
The AUP24 audit risk model defines audit risk implicitly as the joint probability of three independent events: (i) a material error occurring in an account balance, (ii) that error not being corrected by internal control procedures, and (iii) the uncorrected balance being accepted by the auditor. A more apposite risk measure, relating to these same possible events, is the conditional probability of a material-error given that the stated balance has been subject to internal control procedures and accepted by the auditor. The two risk measures so defined are related by the laws of probability, through Bayes' theorem specifically, but are …
Habermas, Freud, Accountants: An Epidemic Of Self-Deception And/Or Public Abuse?, M. M. Day
Habermas, Freud, Accountants: An Epidemic Of Self-Deception And/Or Public Abuse?, M. M. Day
Faculty of Business - Accounting & Finance Working Papers
In this paper I focus on Habermasian therapeutic discourse, which, according to Habermas, is a prerequisite for transformation and emancipation. I describe Habermas' reconstruction of Freudian psychoanalysis, and subject it to critique by drawing on several works, including some feminist authors. In the second part of the paper, I draw parallels between the power/knowledge construct of psychoanalysis and a power/knowledge construct of financial accounting, with particular reference to tax-effect accounting. I conclude with a consideration of accountants as reproducers of self-deception and generators of public abuse.
The Immunization Of Capital Projects And Other Cash Flow Streams, M. Mccrae
The Immunization Of Capital Projects And Other Cash Flow Streams, M. Mccrae
Faculty of Business - Accounting & Finance Working Papers
Firms are continually investing resources in projects that are risky in the sense of uncertain outcomes. The need for firms to protect the net asset backing of their project portfolios and to immunise against unacceptable cash flow streams is evident in a number of contemporary practices such as factoring, sub-leasing and joint ventures. But the ad hoc farming out of projects does not provide a means of systemically deriving strategies that are optimal in terms of providing adequate protection at minimum cost. The model presented in this paper does provide such a framework. It illustrates why firms use joint-ventures and …