اثر معايير التدقيق على أداء مراقب الحسابات في ظل التشغيل الالكتروني للبيانات المحاسبية(بحث مستل),
2012
Al-Muthanna University
اثر معايير التدقيق على أداء مراقب الحسابات في ظل التشغيل الالكتروني للبيانات المحاسبية(بحث مستل), علاء فريد عبد الأحد
Muthanna Journal of Administrative and Economics Sciences
في ظل التشغيل الالكتروني للبيانات المحاسبية يتطلب توافر مهارات لدى مراقبي الحسابات كي يؤدي مهامه التدقيقية على وفق معايير التدقيق الدولية والمحلية تتناسب مع بيئة الحاسب , لذلك يهدف البحث الى التعرف على المهارات الواجب توافرها لديهم في ظل تلك المعايير من خلال تصميم استمارة استبانة تم توزيعها على عينة من مراقبي الحسابات في ديوان الرقابة المالية ومكاتب التدقيق الخاصة في العراق , وتم تحليل نتائج تلك الاستبانة وفق الأساليب العلمية الإحصائية بقصد تحقيق صحة فرضية البحث, إذ توصلت نتائج البحث إلى أن هناك مهارات لدى مراقبي الحسابات عينة البحث يمكن توظيفها في أداء مهامهم التدقيقية بالعناية المهنية المطلوبة ووفقاً …
Ex Ante Severance Agreements And Timely Disclosures Of Bad News,
2012
Marquette University
Ex Ante Severance Agreements And Timely Disclosures Of Bad News, Qianhua Ling
Accounting Faculty Research and Publications
This study explores the puzzle of CEO severance agreements by examining the association between the existence of ex ante severance agreements and the timeliness of bad news disclosures. Classifying severance agreements by type and the way boards grant them, this article documents a positive association between the timeliness of bad news disclosures and the existence of an ex ante single-trigger severance agreement, especially when it is granted alone. This association remains positive in the CEO’s last year of tenure where performance is poor. Further analyses show that this association is stronger among CEOs with a high-variable pay structure than among …
Crisis Response Information Networks,
2012
Singapore Management University
Crisis Response Information Networks, Shan L. Pan, Gary Pan, Dorothy E. Leidner
Research Collection School Of Accountancy
In the past two decades, organizational scholars have focused significant attention on how organizations manage crises. While most of these studies concentrate on crisis prevention, there is a growing emphasis on crisis response. Because information that is critical to crisis response may become outdated as crisis conditions change, crisis response research recognizes that the management of information flows and networks is critical to crisis response. Yet despite its importance, little is known about the various types of crisis information networks and the role of IT in enabling these information networks. Employing concepts from information flow and social network theories, this …
Checklists And Illustrative Financial Statements For Defined Contribution Pension Plans, March 31, 2012,
2012
University of Mississippi
Checklists And Illustrative Financial Statements For Defined Contribution Pension Plans, March 31, 2012, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Checklists And Illustrative Financial Statements For Employee Health And Welfare Benefit Plans, March 31, 2012,
2012
University of Mississippi
Checklists And Illustrative Financial Statements For Employee Health And Welfare Benefit Plans, March 31, 2012, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Business Culture Affects A Company's Strategic Success,
2012
Boise State University
Business Culture Affects A Company's Strategic Success, Michael Lee
Accountancy Faculty Publications and Presentations
At Boise State, we surveyed managers, general and operation managers, business analysts and accountants in more than 350 companies to find more about business culture and how these companies manage their cultures in pursuit of success.
Smith, Zachariah Frederick, 1827-1911 (Sc 270),
2012
Western Kentucky University
Smith, Zachariah Frederick, 1827-1911 (Sc 270), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection. Letter book of a wholesale grocer in Bowling Green, Kentucky. Includes transactions of Lehman & Grafulla, merchants, and “Notes of Lehman, Rabold & Co.”
Winlock, Joseph F. (Sc 269),
2012
Western Kentucky University
Winlock, Joseph F. (Sc 269), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid and scan (Click on "additional files" below) for Manuscripts Small Collection 269. Account book of Dr. Joseph F. Winlock, physician of Greensburg, Kentucky, containing accounts of patients, some ailment cures and a small notebook probably carried by the doctor with entries to be copied into account book.
Stubbins & Lucas Pork House - Bowling Green, Kentucky (Sc 266),
2012
Western Kentucky University
Stubbins & Lucas Pork House - Bowling Green, Kentucky (Sc 266), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 265. Account book of R. S. Griffith, clerk to Stubbins & Lucas pork merchants, at Bowling Green, Kentucky. Includes accounts of sales to river steamboats.
Fairleigh, William, 1797-1865 (Sc 264),
2012
Western Kentucky University
Fairleigh, William, 1797-1865 (Sc 264), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 264. Account book, 1830-1835, of William Fairleigh, a general merchant at Brandenburg, Meade County, Kentucky. Also contains a list of fines collected as first clerk of Meade County and Circuit Courts.
Dickinson, W. H. (Sc 263),
2012
Western Kentucky University
Dickinson, W. H. (Sc 263), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Mansucripts Small Collection 263. Receipt book of W. H. Dickinson, Sheriff of Barren County, Kentucky.
Wooten, William H. (Sc 262),
2012
Western Kentucky University
Wooten, William H. (Sc 262), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 262. Two account books of William H. Wooten, carpenter and blacksmith in Bowling Green, Kentucky. One, 1857-1862, contains orders and lists work of hired hands. The second, 1857-1861, is a customer account book, 313p.
Determinants Of Material Weaknesses In Internal Control Over Compliance In Accordance With Omb Circular A-133 For U.S. Counties,
2012
Southern Adventist University
Determinants Of Material Weaknesses In Internal Control Over Compliance In Accordance With Omb Circular A-133 For U.S. Counties, Julie Hyde
Faculty Works
What entity characteristics are associated with the reporting of a material weakness in internal control over compliance for federal grants?
Jackson, Alfred Metcalfe, 1816-1865 (Sc 306),
2012
Western Kentucky University
Jackson, Alfred Metcalfe, 1816-1865 (Sc 306), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 306. Account book of Alfred Metcalfe Jackson, a physician in South Carrollton, Kentucky.
Adams, George Bradley, 1819-1854 (Sc 305),
2012
Western Kentucky University
Adams, George Bradley, 1819-1854 (Sc 305), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 305. Account book, 1847-1848, of a blacksmith at Bowling Green, Warren County, Kentucky.
Perringer & Wile - Bowling Green, Kentucky (Sc 304),
2012
Western Kentucky University
Perringer & Wile - Bowling Green, Kentucky (Sc 304), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 304. Account book, 1857-1858, of general merchants at Bowling Green, Warren County, Kentucky.
Robertson, Smoot & Brown - Woodburn, Kentucky (Sc 307),
2012
Western Kentucky University
Robertson, Smoot & Brown - Woodburn, Kentucky (Sc 307), Manuscripts & Folklife Archives
Manuscript Collection Finding Aids
Finding aid only for Manuscripts Small Collection 307. Two account books, 1860-1864, of Robertson, Smoot & Brown, general merchants at Woodburn, Warren County, Kentucky. Includes records of cash payments, credit accounts, and prescription accounts.
Markowitz 2.0: Innovations For Asset Allocation,
2012
Singapore Management University
Markowitz 2.0: Innovations For Asset Allocation, Knowledge@Smu
Knowledge@SMU
The idea of conducting financial analysis on asset classes, while widely accepted today, was a new concept in the 1950s. It was so new that Nobel Prize winner in economics Harry Markowitz almost did not receive his doctorate because his thesis on portfolio optimisation was deemed as “not economics” by his supervisor. Dr Paul Kaplan, quantitative research director at Morningstar, introduces an updated model of Markowitz’s portfolio optimisation model at a seminar in SMU.
Do External Financial Statement Auditors Sufficiently Adjust Their Audit Plans For Automated-Control Deficiencies?,
2012
University of Richmond
Do External Financial Statement Auditors Sufficiently Adjust Their Audit Plans For Automated-Control Deficiencies?, Daniel D. Selby
Accounting Faculty Publications
Shelton (1999) found that experience, based on rank, mitigates the influence of less-than diagnostic evidence in going concern assessments. But, numerous studies (e.g., Abdolmohammadi and Wright 1987) question the external validity of studies that use rank to determine experience. I suspect that specialized domain experience is a better measure because all auditor ranks do not have procedural knowledge in going concern decisions but many auditors may have procedural knowledge in audit planning (AICPA 2008) and automated controls (Hunton et al. 2004). I investigate whether external financial statement auditors (henceforth auditors) sufficiently adjust their audit plans for material-automated-control-weaknesses. I determine the …
Walking The Talk Of Wall Street,
2012
Singapore Management University
Walking The Talk Of Wall Street, Knowledge@Smu
Knowledge@SMU
Years after he theorised that a blindfolded monkey throwing darts at stock listings can select a portfolio that would perform as well as one chosen by experts, Princeton economist Burton Malkiel is sticking by it. In the tenth edition of his investment classic, A Random Walk Down Wall Street, Malkiel explains why the experts are overrated, and why sticking with a buy-and-hold strategy using a broad stock market index fund will outperform the professionally managed ones.
