Open Access. Powered by Scholars. Published by Universities.®
- Discipline
- Keyword
Articles 1 - 3 of 3
Full-Text Articles in Business
The Effects Of The Small Business Founder’S Need For Cognition On Early Stage Performance, John Leaptrott
The Effects Of The Small Business Founder’S Need For Cognition On Early Stage Performance, John Leaptrott
Department of Management Faculty Publications
This study assesses the relationship between the need for cognition and early stage organizational performance for a sample of small business owners who started new childcare ventures. Their need for cognition was assessed as a predictor of performance that was measured by sales growth. The data supported a significant positive relationship between need for cognition and performance as predicted. This study suggests that the cognitive characteristics of small business owners can influence the performance of their businesses.
Staff Council Meeting Minutes, Georgia Southern University, Staff Council
Staff Council Meeting Minutes, Georgia Southern University, Staff Council
Staff Council Meeting Agenda and Minutes
No abstract provided.
The Consideration Of Fraud In A Financial Statement Audit: Some Study Questions, Eddie Metrejean, Lou X. Orchard, L. Dwight Sneathen Jr.
The Consideration Of Fraud In A Financial Statement Audit: Some Study Questions, Eddie Metrejean, Lou X. Orchard, L. Dwight Sneathen Jr.
School of Accountancy Faculty Research and Publications
In October 2002, the Auditing Standards Board (ASB) issued Statement on Auditing Standards (SAS) No. 99, Consideration of Fraud in a Financial Statement Audit in response to recommendations from the Fraud Task Force. SAS No. 99 is intended to improve auditor performance during audits and to increase the likelihood that the auditors will detect fraudulent financial reporting if any is present. Since fraud awareness is such a major part of any audit, accounting students should be well versed on the content of SAS No. 99. However, not all accounting students read SASs in detail. Then how do accounting educators get …