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Full-Text Articles in Business

Demand For And Assessment Of Audit Quality In The Market For Private Capital: A Field Study, Shyam Sunder, Adam Esplin, Karim Jamal Nov 2016

Demand For And Assessment Of Audit Quality In The Market For Private Capital: A Field Study, Shyam Sunder, Adam Esplin, Karim Jamal

Shyam Sunder

No abstract provided.


The Service-Quality Audit: A Hotel Case Study, James Y. Luchars, Timothy R. Hinkin Apr 2015

The Service-Quality Audit: A Hotel Case Study, James Y. Luchars, Timothy R. Hinkin

Timothy R. Hinkin

A service audit that quantifies the cost of everyday errors can help a hotel manager pinpoint which quality problems to address first.


Interviewing The Client, Michael D. Akers, Robert Yahr Jul 2014

Interviewing The Client, Michael D. Akers, Robert Yahr

Michael D. Akers

This paper examines an assignment where students taking either an introductory auditing students or an accounting communications course interview a client to gain an understanding of internal control and the interview process. Students document the results of the interview in a memorandum. The paper provides detailed information regarding the design and implementation of a portion of the internal control system. The three main objectives of the assignment are 1) to provide students with the opportunity to demonstrate, develop, and enhance their communication skills; 2) to convey a realistic picture of the accounting environment; and 3) to familiarize students with a …


Accounting And Governance In Kautilya’S Arthaśāstra1, Shyam Sunder, Manjula Shyam Aug 2008

Accounting And Governance In Kautilya’S Arthaśāstra1, Shyam Sunder, Manjula Shyam

Shyam Sunder

Kautilya’s Arthaśāstra, from the end of the fourth century BC, provides interesting insights into the problems of governance, accounting and control in the Mauryan society. This paper uses the extent English translations of Arthaśāstra to summarize the structure of the Mauryan economy, trade, accounting and control, auditing, regulation and governance processes based primarily on Chapters 6, 7, and 8 of Book 2 of Arthaśāstra.