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Nonprofit Administration and Management Commons

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Full-Text Articles in Nonprofit Administration and Management

Auditing Management Assertions: The Impact Of Sas No. 106, Deborah S. Archambeault Dec 2007

Auditing Management Assertions: The Impact Of Sas No. 106, Deborah S. Archambeault

Accounting Faculty Publications

The Auditing Standards Board (ASB) of the AICPA recently issued eight new statements on auditing standards (SASs), which are effective for audits of financial statement periods beginning on or after Dec. 15, 2006. Included within this new set of audit standards is SAS No. 106: Audit Evidence, which provides guidance on the use of management assertions in obtaining audit evidence.


Perceived Importance And Future Use Of Online Channels Of Distribution By Small Businesses In The United States And Australia: An Exploratory Study, Irene J. Dickey, William F. Lewis, John Vanbeveren Jan 2007

Perceived Importance And Future Use Of Online Channels Of Distribution By Small Businesses In The United States And Australia: An Exploratory Study, Irene J. Dickey, William F. Lewis, John Vanbeveren

Management and Marketing Faculty Publications

Online marketing is important to small-business owners and operators because they are typically faced with limited budgets to design and implement traditional marketing programs. This paper compares the perceived importance of specific online marketing tactics and their anticipated future use of online marketing tactics by small businesses in the United States and Australia. Results of the study reveal that both in the United States and in Australia, there is a growing use of online marketing tactics to accomplish marketing objectives. While most online marketing tactics were effective in both the United States and Australia, there were some statistically significant differences.