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Full-Text Articles in Accounting
Auditor Judgment Confidence: Direct Evidence For The Process View, Marshall A. Geiger, A.C. Lloyd Spurrell
Auditor Judgment Confidence: Direct Evidence For The Process View, Marshall A. Geiger, A.C. Lloyd Spurrell
Accounting Faculty Publications
Although there has been considerable research on audit judgment processes and structures, one area that has received little attention is auditor judgment confidence. Determining the nature of confidence attainment has direct implications for audit practice, particularly regarding the timing of evidence evaluation leading to final judgments. The present study extends the early work of Pincus (1991) and is the first to provide direct evidence in support of the process view of audit judgment confidence.
Seasonal Adjustment Of Naira Exchange Rate Statistics 1970-1995, O M. Akinuli
Seasonal Adjustment Of Naira Exchange Rate Statistics 1970-1995, O M. Akinuli
CBN Occasional Papers
This paper uses a current statistical approach to examine and adjust the seasonalities in the Naira exchange rate statistics, vis-a-vis the U.S. Dollar and the pound sterling for a period of twenty-five (25) years. Such study is necessary as it helps to understand the behavioural pattern of a trend in an attempt to predict the future. An investigation like this also helps to expose both the short and long run tendencies of a series which may require urgent or new policy measures to be taken sooner than expected. This paper reviews the regimes of exchange rate under the period, the …
Moderating Effects Of Tolerance For Ambiguity And Risktaking Propensity On The Role Conflict-Perceived Performance Relationship: Evidence From Singapore Entrepreneurs, Hai Yap Teoh, See Liang Foo
Moderating Effects Of Tolerance For Ambiguity And Risktaking Propensity On The Role Conflict-Perceived Performance Relationship: Evidence From Singapore Entrepreneurs, Hai Yap Teoh, See Liang Foo
Research Collection School Of Accountancy
This study investigates the effects of tolerance for ambiguity and risktaking propensity in mediating the relationships between role conflict and perceived performance among 70 entrepreneurs in small and medium-sized businesses in Singapore. Entrepreneurial activity has been widely recognized as a major factor driving Singapore's economic development. Further insights therefore can be gained by this study, which addresses the above issues from the perspective of Singaporean entrepreneurs. As founders of their enterprises, entrepreneurs are often involved with many aspects of activities that create a high potential for conflict, having to play multiple roles, coping with competing and conflicting demands, and overcoming …
Cost Measurement, Roger A. Lohmann, Nancy Lohmann
Cost Measurement, Roger A. Lohmann, Nancy Lohmann
Faculty & Staff Scholarship
This article, which originally appeared in the 1997 Supplement to the Encyclopedia of Social Work is an overview and introduction to cost concepts as they are used in social work and human services. A few important ideas and concepts that have come into the picture since the original publication have been added to this version.