أثر عمليات إدارة المعرفة في متطلبات الإدارة الإلكترونية لدى الموظفين العاملين في الجامعات الفلسطينية : دراسة تطبيقية على الجامعة الإسلامية بغزة وجامعة الازهر بغزة,
2010
كلية الدراسات التجارية/ / السودان ، كلية التجارة –
أثر عمليات إدارة المعرفة في متطلبات الإدارة الإلكترونية لدى الموظفين العاملين في الجامعات الفلسطينية : دراسة تطبيقية على الجامعة الإسلامية بغزة وجامعة الازهر بغزة, علي عبد الله الحاكم, خلود عطية احمد الفليت
Muthanna Journal of Administrative and Economics Sciences
هدفت هذه الدراسة إلى التعرف على أثر عمليات إدارة المعرفة على متطلبات الإدارة الالكترونية لدى الموظفين العالمين في الجامعة الإسلامية وجامعة الازهر. وطرحت سؤال رئيس وهو: ما هو أثر عمليات إدارة المعرفة في متطلبات الإدارة الإلكترونية لدى الموظفين العاملين في الجامعات الفلسطينية؟؟ وتم اختيار الجامعة الإسلامية وجامعة الازهر في غزة لإجراء الدراسة عليها. و تم الاعتماد على المنهج الوصفي التحليلي لملائمته الظاهرة محل الدراسة، وتم تصميم استبيان أعد خصيصاً لتحقيق اهادف هذه الدراسة، حيث تم الاعتماد على طريقة العينة العشوائية الطبقية، حيث تم توزيع (180) استبانة على مجتمع الدراسة وتم الحصول على (160) استبانة صالحة للتحليل بنسبة استرداد (88.9%)، وتوصلت …
Corporate Valuation Around The World: The Effects Of Governance, Growth, And Openness,
2010
Singapore Management University
Corporate Valuation Around The World: The Effects Of Governance, Growth, And Openness, Choong Tze Chua, Cheol S. Eun, Sandy Lai
Research Collection Lee Kong Chian School Of Business
The purpose of this paper is to provide a comprehensive analysis of corporate valuation around the world. Specifically, we (i) document and compare corporate valuation around the world, and (ii) identify the key factors that drive cross-country differences in valuation. In doing so, we utilize the country-level Tobin's q (CTQ), computed as the ratio of the aggregate market value to book value of all assets held by all public firms domiciled in a country, which amounts to the Tobin's q for the [`]market portfolio' of the country. The key findings of the paper are: First, CTQ varies greatly across countries, …
Modified Information Criteria For Selecting A Finite Mixture Model,
2010
College of Administration and Economics, Al Muthanna University, Iraq
Modified Information Criteria For Selecting A Finite Mixture Model, Safa K. Kadhem, Hajem A. Daham
Muthanna Journal of Administrative and Economics Sciences
Recently, a paper published by Celeux et al. (2006) presented several forms for the deviation information criterion (DIC) for mixture models, each version is depended on the kind of probability function. However, no reliable version was adopted for those models. As an idea inspired by Brooks (2002, p. 617), we develop, in this paper, Bayesian deviations plugging into two known criteria: the Akaike information criterion (AIC) and Bayesian information criterion (BIC) for choosing best mix model. Due to unavailability the closed-form of the perceived likelihood of those models, we propose an algorithm for estimating the observed likelihood for mixture models …
Do Auditors Adjust Their Audit Plans Accordingly When They Encounter Material Automated Control Weaknesses?,
2010
University of Richmond
Do Auditors Adjust Their Audit Plans Accordingly When They Encounter Material Automated Control Weaknesses?, Daniel D. Selby
Accounting Faculty Publications
Automated control weaknesses are associated with defects in computer hardware or computer applications. AU 319 does not require auditors to add professionals with specialized skills in automated controls (or IT audit specialists) to the audit engagement. Auditors may encounter a material automated control weakness and adjust their audit plan without the assistance of an IT audit specialist. Thus, auditors may not adjust their audit plan enough to gain an understanding of the material automated control weakness. This is an important problem for auditors because this problem may result in misstated financial statements and incorrect internal control opinions if auditors fail …
Auditing Standards Board (Asb) Meeting, June 21-24, 2010, Atlanta, Ga; Highlights (Asb) Meeting, June 21-24, 2010,
2010
University of Mississippi
Auditing Standards Board (Asb) Meeting, June 21-24, 2010, Atlanta, Ga; Highlights (Asb) Meeting, June 21-24, 2010, American Institute Of Certified Public Accountants. Auditing Standards Board
Association Sections, Divisions, Boards, Teams
No abstract provided.
Comment Letters On Proposed Statement On Standards For Attestation Engagements, Reporting On Compiled Prospective Financial Statements When The Practitioner’S Independence Is Impaired, June 3, 2010,
2010
University of Mississippi
Comment Letters On Proposed Statement On Standards For Attestation Engagements, Reporting On Compiled Prospective Financial Statements When The Practitioner’S Independence Is Impaired, June 3, 2010, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Cpas Increasingly Asked To Address Information Technology Challenges For Clients,
2010
University of Mississippi
Cpas Increasingly Asked To Address Information Technology Challenges For Clients, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Proposed Statement On Standards For Attestation Engagements, Reporting On Compiled Prospective Financial Statements When The Practitioner’S Independence Is Impaired, June 3, 2010, Comments Are Requested By September 10, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2010, June 3, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Secrets And Lies: How One Man Charmed His Way Into The Hearts, Minds And Wallets Of New York's Rich And Powerful,
2010
Singapore Management University
Secrets And Lies: How One Man Charmed His Way Into The Hearts, Minds And Wallets Of New York's Rich And Powerful, Knowledge@Smu
Knowledge@SMU
Bernie Madoff’s reputation as the largest ponzi scheme operator will probably outlast the 150-year jail sentence he is now serving. For decades, the man created an aura around himself that spoke to the romantic ambitions of Wall Street's sycophants: unyielding success, exclusivity and power. Moreover, Madoff conjured a mystique so intriguing he had investors practically begging to surrender their money. But not everyone was blinded. Harry Markopolos, a financial consultant turned famous whistleblower, was convinced that the magician hath no magical abilities. For close to ten years, he nudged US regulators to no avail. His journey is detailed in the …
Maximized Monitoring,
2010
University of Dayton
Maximized Monitoring, Constance M. Lehmann, Sridhar Ramamoorti, Marcia Weidenmier Watson
Accounting Faculty Publications
During the last few years, global financial companies and investment banks have taken billions of dollars in write-downs owing to exposure in the subprime lending market. Lack of risk function visibility, insufficient communication of risks to top management, and siloed risk approaches have been cited as reasons for these failures. New York University finance professor Nouriel Roubini, one of the few who predicted the crisis, famously observed at the World Economic Forum's 2009 Davos Summit that risk cannot be priced correctly "when the opacity and lack of transparency of financial firms and new instruments lead to unpriceable uncertainty rather than …
Cpa Client Bulletin, June 2010,
2010
University of Mississippi
Cpa Client Bulletin, June 2010, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
The Association Between Accounting Students' Lone Wolf Tendencies And Their Perceptions, Preferences And Performance Outcomes In Team Projects,
2010
Nanyang Technological University
The Association Between Accounting Students' Lone Wolf Tendencies And Their Perceptions, Preferences And Performance Outcomes In Team Projects, Premila Gowri-Shankar, Jean Lin Seow
Research Collection School Of Accountancy
In this study we examine the association between accounting students’ lone wolf tendencies and their perceptions of the usefulness of team work, team interaction behaviors, and team performance. While prior studies find that students generally perceive positive benefits from engaging in team work, our study finds that students with greater lone wolf tendencies perceive fewer benefits from engaging in team work. We also find that during team interactions, teams with a greater proportion of students with higher lone wolf tendencies experience less team commitment and team leadership. Further, such teams rate the outcome of their project negatively, although, there is …
Comments On Ed Financial Instruments: Amortized Cost And Impairment,
2010
Singapore Management University
Comments On Ed Financial Instruments: Amortized Cost And Impairment, Tan, Pearl Hock-Neo
Research Collection School Of Accountancy
No abstract provided.
Direct And Indirect Effects Of Internal Control Weakness And External Audit Effort On Accruals Quality: Evidence From A Unique Canadian Regulatory Setting,
2010
Singapore Management University
Direct And Indirect Effects Of Internal Control Weakness And External Audit Effort On Accruals Quality: Evidence From A Unique Canadian Regulatory Setting, Hai Lu, Gordon D Richardson, Steven Salterio
Research Collection School Of Accountancy
Public disclosure about effectiveness of internal control systems is subject to much controversy in Canada, resulting in Canadian disclosures being made in Management Discussion and Analysis (MD&A). These disclosures are provided to investors without a definition of the weaknesses to be reported, without implementation effectiveness testing, no direct management certification and no external audit of such disclosures. Though the cost of such SOX North disclosures are lower than in the U.S setting, the credibility of these disclosures is far from assured, posing an important empirical issue for regulators interested in the cost versus benefit trade-off of various disclosure regimes. We …
The Roles That Forecast Surprise And Forecast Error Play In Determining Management Forecast Precision,
2010
Seoul National University
The Roles That Forecast Surprise And Forecast Error Play In Determining Management Forecast Precision, Jong-Hag Choi, Linda A. Myers, Yoonseok Zang, David A. Ziebart
Research Collection School Of Accountancy
Studying the determinants of management forecast precision is important because a better understanding of the factors affecting management’s choice of forecast precision can provide investors and other users with cues about the characteristics of the information contained in the forecasts. In addition, as regulators assess the regulation of voluntary management disclosures, they need to better understand how managers choose among forecast precision disclosure alternatives. Using 16,872 management earnings forecasts collected from 1995 through 2004, we provide strong evidence that forecast precision is negatively associated with the magnitude of the forecast surprise and that this negative association is stronger when the …
Proposed Revisions To The Aicpa Standards For Performing And Reporting On Peer Reviews, Performing And Reporting On Peer Reviews Of Quality Control Materials (Qcm) And Continuing Professional Education (Cpe) Programs, June 1, 2010, Comments Should Be Received By August 31, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2010, June 1, American Institute Of Certified Public Accountants. Peer Review Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
The Effect Of Internal Control Weakness Under Section 404 Of The Sarbanes-Oxley Act On Audit Fees,
2010
Singapore Management University
The Effect Of Internal Control Weakness Under Section 404 Of The Sarbanes-Oxley Act On Audit Fees, Jong-Hag Choi, Jeong-Bon Kim, Soo Young Kwon, Yoonseok Zang
Research Collection School Of Accountancy
In this paper, we investigate the effect of the enactment of the SarbanesOxleyAct (SOX) in 2002 on audit pricing, using a sample of 252 firms that received an “Ineffective” audit opinion and other firms that received cleanaudit opinion on the effectiveness of the internal control over financial reportingunder Section 404 of SOX. Our analyses show the following. First,we find that auditors charge significantly higher audit fees for all firms inthe post-SOX period than in the pre-SOX period. Second, we find that auditors’opinions on the weakness in internal control (WIC) are positively associatedwith audit fees, and that the positive association between …
Audit Fees: To Disclose Or Not To Disclose?,
2010
Singapore Management University
Audit Fees: To Disclose Or Not To Disclose?, Teng Aun Khoo, Soo Chiat Hwang
Research Collection School Of Accountancy
The authors argue that the disclosure of audit fees can provide a more level playing field in Singapore, and would also be consistent with the other major capital markets in the world. Auditors' independence is the cornerstone of the auditing profession, because without auditor's independence investors would not be able to rely on the so-called "audited" financial statements. Currently in Singapore, audit-fee disclosure is not mandatory except for banks as stipulated by the Monetary Authority of Singapore (MAS).
Comment Letters On Proposed Statement On Auditing Standards, Filings With The U.S. Securities And Exchange Commission Under The Securities Act Of 1933, June 1, 2010,
2010
University of Mississippi
Comment Letters On Proposed Statement On Auditing Standards, Filings With The U.S. Securities And Exchange Commission Under The Securities Act Of 1933, June 1, 2010, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Auditing Standards, Filings With The U.S. Securities And Exchange Commission Under The Securities Act Of 1933, June 1, 2010, Comments Are Requested By August 2, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2010, June 1,
2010
University of Mississippi
Proposed Statement On Auditing Standards, Filings With The U.S. Securities And Exchange Commission Under The Securities Act Of 1933, June 1, 2010, Comments Are Requested By August 2, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2010, June 1, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
