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Articles 1 - 11 of 11
Full-Text Articles in Accounting
Investigating Expertise In Auditing, Paul E. Johnson, Andrew D. Bailey Jr, Rayman D. Meservy
Investigating Expertise In Auditing, Paul E. Johnson, Andrew D. Bailey Jr, Rayman D. Meservy
Faculty Publications
Research on human expertise in auditing contexts is an important area of study. Our objective in this paper is to present an approach to conducting research on human expertise. We begin with some issues of terminology and then propose a strategy for inquiry into the phenomena of expertise. Finally, we attempt to illustrate this strategy with three examples of recently completed work. The examples include: two from the auditing literature that involve the analysis of internal control and a medical diagnosis case which illustrates the "garden path" problem that is of concern in any decision making context, including auditing.
User-Friendly Financial Statements: A Proposed Model, Kenneth Yale Rosenzweig, Andrew A. Fioriti
User-Friendly Financial Statements: A Proposed Model, Kenneth Yale Rosenzweig, Andrew A. Fioriti
Accounting Faculty Publications
In contrast to early bookkeeping systems whose only role was to assist the resident owners, financial reporting today serves to protect various nonresident parties with interests in the enterprise, such as absentee shareholders. It provides them with information useful for monitoring the operations of the enterprise and for making decisions concerning it.
The Financial Accounting Standards Board (FASB) formalized this concept of usefulness when it stated:
- Financial reporting should provide information that is useful to present and potential investors and creditors and other users in making rational investment, credit, and similar decisions. The information should be comprehensible to those who …
Expert Systems For Management Accountants, Michael D. Akers, Grover L. Porter, Edward J. Blocher, William G. Mister
Expert Systems For Management Accountants, Michael D. Akers, Grover L. Porter, Edward J. Blocher, William G. Mister
Accounting Faculty Research and Publications
No abstract provided.
Accounting For Estimated Credit Losses On Loan Portfolios; Issues Paper (1986 February 14), American Institute Of Certified Public Accountants. Task Force On Accounting For Loan Origination Fees And Initial Direct Costs
Accounting For Estimated Credit Losses On Loan Portfolios; Issues Paper (1986 February 14), American Institute Of Certified Public Accountants. Task Force On Accounting For Loan Origination Fees And Initial Direct Costs
Issues Papers
No abstract provided.
Accounting For Options; Issues Paper (1986 March 6), American Institute Of Certified Public Accountants. Accounting Standards Division. Task Force On Options
Accounting For Options; Issues Paper (1986 March 6), American Institute Of Certified Public Accountants. Accounting Standards Division. Task Force On Options
Issues Papers
No abstract provided.
Regulations Governing The Practice Of Attorneys, Certified Public Accountants, Enrolled Agents, Enrolled Actuaries, And Appraisers Before The Internal Revenue Service : 31 Code Of Federal Regulations, Subtitle A, Part 10, As Amended Through February 23, 1984 And Changes Appearing In The Federal Register Dated October 17, 1985 (Vol. 50, No. 201) And In The Federal Register Dated January 26, 1986 (Vol. 51, No. 14); Circular 230 (Rev. 3-86), United States. Internal Revenue Service
Federal Publications
This publication contains the revision of Department Circular No. 230, dated August 9, 1966, appearing in 31 F.R. 10773, dated August 13, 1966.
Financial Management: How To Make A Go Of Your Business, Linda Howarth Mackay
Financial Management: How To Make A Go Of Your Business, Linda Howarth Mackay
Federal Publications
No abstract provided.
Decision Support Systems, Expert Systems, And Artificial Intelligence: Realities And Possibilities In Public Accounting, Andrew D. Bailey, Rayman D. Meservy, Joanne H. Turner
Decision Support Systems, Expert Systems, And Artificial Intelligence: Realities And Possibilities In Public Accounting, Andrew D. Bailey, Rayman D. Meservy, Joanne H. Turner
Faculty Publications
As the business environment becomes more complex and more competitive, accountants and other business managers must exploit the advantages of the computer to remain competitive. Even though managers have long used data which was collected, stored, summarized, and reported using computer technology, managers have not traditionally used computers to manage. Only recently have managers realized that the computer is a cost-effective tool which can directly aid and support business decisions (i.e., not only can computers generate data to be used in making decisions, they can also make comparisons, evaluate alternatives, weigh the costs and benefits, and perhaps even make certain …
1986-1987 Operating Budget, Morehead State University. Budget & Financial Planning Office.
1986-1987 Operating Budget, Morehead State University. Budget & Financial Planning Office.
Morehead State University Operating Budgets Archive
1986-1987 Operating Budget of Morehead State University.
Kass: A Knowledge-Based Auditor Support System, Ramayya Krishnan, Rayman D. Meservy, Vandana Gadh
Kass: A Knowledge-Based Auditor Support System, Ramayya Krishnan, Rayman D. Meservy, Vandana Gadh
Faculty Publications
This paper describes the design of a knowledge-based system to assist auditors in the evaluatation of internal accounting controls and focusses on the logic-based language AL that has been developed as a knowledge representation formalism. Interesting features of AL include a declarative approach to modeling accounting systems and the means to explicitly describe authority structures typically used to enforce internal controls.
Internal Control Evaluation: A Computational Model Of The Review Process, Rayman D. Meservy, Andrew D. Bailey Jr, Paul E. Johnson
Internal Control Evaluation: A Computational Model Of The Review Process, Rayman D. Meservy, Andrew D. Bailey Jr, Paul E. Johnson
Faculty Publications
This study investigated the strategies by which experienced auditors evaluate systems of internal accounting controls. The research method included: (1) observations, using concurrent protocols, of a small sample of practicing auditors performing the internal control evaluation task; (2) extensive interviews with one of the practicing auditors; (3) formalization of auditor processes as a computational model; and (4) validation of the model. The simulation model was Im· plemented as an expert system and tuned to one auditor. The model output consists of a trace of the model processing including: (1) rec• ommendatlons for specific controls to be compliance tested; and (2) …