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Full-Text Articles in Business
Internal Audit, Sarbanes-Oxley And Athletic Departments: An Examination And Recommendations For Reform, Michael Akers, Gregory Naples
Internal Audit, Sarbanes-Oxley And Athletic Departments: An Examination And Recommendations For Reform, Michael Akers, Gregory Naples
Michael D. Akers
During the past fifteen to twenty years the integrity of intercollegiate athletics has been seriously questioned as a result of an increased awareness of problems associated with institutional controls over athletic departments. Limited empirical evidence has been used in the debate regarding institutional controls pertaining to the athletic department. This paper provides empirical evidence regarding the use of the internal audit function as an institutional control. Our findings indicate that while the internal audits of athletic departments are adequate, the communication of these audit results is inadequate. We also discuss the applicability of recent legislation, Sarbanes-Oxley Act of 2002, to …
An Examination Of The Differences Between Personal Values And Value Types Of Female And Male Accounting And Nonaccounting Majors, Michael Akers, Don Giacomino
An Examination Of The Differences Between Personal Values And Value Types Of Female And Male Accounting And Nonaccounting Majors, Michael Akers, Don Giacomino
Michael D. Akers
Research has shown that a person's values affect his or her behavior. While there has been considerable research regarding the ethical perceptions and behavior of business students, there has been limited research regarding the personal values that affect such perceptions and behavior. This study was designed to determine the differences between values and value types of accounting and nonaccounting majors, as well as differences between values and value types of males and females. The values survey questionnaire developed and validated by Schwartz (1992) was used for this study. The instrument, containing 56 values, was administered to business students in three …
Personal Values Of Certified Internal Auditors, Michael Akers, Don Giacomino
Personal Values Of Certified Internal Auditors, Michael Akers, Don Giacomino
Michael D. Akers
Internal auditors are being asked to assist in the development of codes of conduct and to audit ethical compliance and thus are expected to adhere to strict standards of behavior. It is, therefore, important for the Institute of Internal Auditors and other organizations to understand the personal values that underlie behavior in order to determine whether internal auditors' values are consistent with the Standards of Conduct. This article reports the results of a study, which focuses on the personal values of certified internal auditors. The study's main purpose is to determine if the personal values and value systems of CIAs …
Designing And Implementing An Accounting Assessment Program, Michael Akers, Don Giacomino, James Trebby
Designing And Implementing An Accounting Assessment Program, Michael Akers, Don Giacomino, James Trebby
Michael D. Akers
The Accounting Department at Marquette University responded to the desire to improve processes and to external pressures by designing and implementing an assessment program. The selection and involvement of the assessment team, the development of the 6 intended student outcomes, the establishment of the quantifiable goals, the development of the measurement tools used to evaluate the goals, and the identification of mechanisms used to provide feedback are examined. Results of the implementation indicate that improvement is needed in the following areas: oral communication skills, business writing skills, and microcomputer skills.
Internal Audit's Role In Systems Development: The Ceo's Perspective, Meredith Maher, Michael Akers
Internal Audit's Role In Systems Development: The Ceo's Perspective, Meredith Maher, Michael Akers
Michael D. Akers
For the past 30 years, the development of the role and management's expectations of the internal audit function as related to information technology has been an evolutionary process. A sample of CEOs were surveyed to ascertain their opinions on internal audit's involvement in systems development, including whether internal auditors' independence is compromised by such involvement and whether auditors should act as consultants for systems development projects. The prevailing sentiment among the CEO respondents was that internal auditors should be involved primarily in testing the accuracy of the systems being developed. A comparison of CEOS' and chief audit executives' opinions shows, …
Personal Values Profiles And Value Types Of The Most Influential People In Accounting, Don Giacomino, Michael Akers
Personal Values Profiles And Value Types Of The Most Influential People In Accounting, Don Giacomino, Michael Akers
Michael D. Akers
This chapter reports on the results of a study of values of the most influential people in accounting. The study measures the personal values and value types of people included in the 100 most influential people in accounting in Accounting Today and managing partners in the largest 100 public accounting firms. We also compare the results of our study with those of a study of exemplary physicians' values. Both studies found that the influential accountants and exemplary physicians rate Power and Influence very low among their personal values. We also compared our study with other studies that we have conducted …
Information Systems Content In The Cma Examination, Michael Akers, Lloyd Doney
Information Systems Content In The Cma Examination, Michael Akers, Lloyd Doney
Michael D. Akers
This study examines 12 recent CMA exams administered from June 1987 through December 1992 to determine the extent of information systems (IS) coverage. We evaluated each exam using a definition of IS knowledge and skills from the common body of knowledge developed by the Institute of Management Accountants (IMA). The results of the study indicate that the IMA has recognized the importance of IS knowledge, as evidenced by the extent of exam coverage and the relevance of the items tested. Because information systems courses are included in a model curriculum recommended by the IMA, the results of this study may …