Business Commons^™

The Effects Of Counterexplanation And Audit Groups On Fraud Detection, Janne Chung, Gary S. Monroe

Research outputs pre 2011

Prior studies have found that auditors' fraud detection rates are relatively low (Bernardi 1994; Pincus 1991 ). The present study examines whether counterexplaining inaccurate judgments will increase fraud detection rates and whether audit groups can counterexplain more effectively compared to individual auditors. The possible negative effect of counterexplanation is examined by requiring audit groups and individual auditors to counterexplain accurate judgments. The purpose of this 'inanipulatiori is to determine whether counterexplaining accurate judgments will lead to negative belief revision, and whether this negative belief revision will be mitigated by the use of audit groups. A 2 x 2 x 2 …

Proceedings Of The Fifth International Women In Leadership Conference: Ethics Or Leadership? The 90'S Dilemma, Adrianne Kinnear (Ed.)

Research outputs pre 2011

The International Women in Leadership conference attracts internationally renowned speakers as well as a wide audience from across the nation. The Conference is at the forefront of organisational and leadership research and provides a means of personal interaction with preeminent female researchers and leaders in Australia and overseas. Such interaction deepens the understanding of the leadership capacities of women and of leadership in organisations, knowledge which is central to the intellectual work of the Women in Leadership Project. Held at the Esplanade Hotel, Fremantle, from the 25th-27th November 1996, the Fifth International Women in Leadership conference focused on the theme: …

Innovative Business Communication And Its Effect On The Bottom Line, Jane M. Lloyd

Theses

This thesis will examine a variety of business communication styles and show how various forms of communication can have an impact on a company's profitability.

Although a number of variables have been known to contribute to a company's bottom line - sales volume, cost of production, quality of products, etc. - only in the last ten to fifteen years have companies begun to look at the impact their business communication techniques have on productivity.

In these times of downsizing, rightsizing, and reengineering, it is more important than ever to maintain open lines of communication among all levels of employees. It …

Changing Policies Regarding Advertising In Taiwan & Their Impacts, Li-Tzu Yang

Theses

Mass media is not only an important tool to develop social change but also a condition to ensure democracy's continued development. Before the lifting of martial law, newspaper publication was controlled by the KMT Party. This situation meant that the mass media had no freedom and could not decide for themselves what to publish. After the lifting of martial law, Taiwan experienced great changes in politics, economics, society and culture. These huge change were reflected in mass media before and after martial law and are the purpose of this research analysis. Specifically, the role advertising played before the lifting of …

The Changing Nature Of Theory And Practice In Marketing: On The Value Of Synchrony, Aidan O'Driscoll, John Murray

Articles

Any academic discipline with a closely associated area of professional endeavour is profoundly affected by the relationship between its theory and practice. Synchrony in theory and practice adds value to the management of enterprise and to the advance of the discipline. Mindful of this assertion, this article explores the changing nature of theory and practice in marketing. It examines current trends in marketing practice which are occurring as a result of change in markets, technology and organisations. It assesses the state of theory in six subfields of marketing. It also considers developments in closely related management disciplines as well as …

An Optimal Procedure For The Resource-Constrained Project Scheduling Problem With Discounted Cash Flows And Generalized Precedence Relations, Bert De Reyck, Willy Herroelen

Research Collection Lee Kong Chian School Of Business

In this paper, we consider the resource-constrained project scheduling problem (RCPSP) with discounted cash flows and generalized precedence relations (RCPSPDC-GPR). The RCPSPDC-GPR extends the RCPSP to (a) arbitrary minimal and maximal time lags between the starting and completion times of activities and (b) the non-regular objective function of maximizing the net present value of the project with positive and/or negative cash flows associated with the activities. To the best of our knowledge, the literature on the RCPSPDC-GPR is completely void. We present a depth-first branch-and-bound algorithm in which the nodes in the search tree represent the original project network extended …

John Deere Worldwide Manufacturing Symposium, Elizabeth J. Neibauer

Graduate Research Papers

The John Deere Worldwide Manufacturing Symposium project included event coordination, print materials, computer presentations, 29 speakers, location and guest arrangements. Printed materials included a symposium introduction letter, brochure, manual for each participant, welcome card, and thank you letters for each speaker.

Powerpoint presentations were used by all 29 speakers at the event and made available through internet access for all participants at the conclusion of the event. All presentations were handled and designed by the John Deere Waterloo Works.

In addition, the coordination of this project involved handling all details large or small including: selecting the location, recruiting the speakers …

Media Kit Title Page, Blue Cross And Blue Shield Of Florida, Inc.

Florida Blue Archives Printed Materials

Media Kit Title Page.

Blue Cross And Blue Shield Of Florida Annual Report: 1998, Blue Cross Of Florida, Inc.

Florida Blue Archives Printed Materials

Annual company report for 1998 detailing Blue Cross of Florida's business operations, financial assets and expenditures, and executive leadership.

Issue Brief- Health Plan Liability Issues, Blue Cross And Blue Shield Of Florida, Inc.

Florida Blue Archives Printed Materials

An issue brief about Health Plan Liability issues.

Article: Associated Press, “Health Insurance Sue Tobacco Firms”, Blue Cross And Blue Shield Of Florida, Inc.

Florida Blue Archives Printed Materials

An article from the Associated Press about “Health Insurance Sue Tobacco Firms.”

Press Release- Coalition Announces Major Lawsuits Against Tobacco Companies, Blue Cross And Blue Shield Of Florida, Inc.

Florida Blue Archives Printed Materials

A press release about the Coalition Announcing Major Lawsuits Against Tobacco Companies.

Coalition For Tobacco Responsibility- Map- State Plans In Tobacco Litigation Coalition, Blue Cross And Blue Shield Of Florida, Inc.

Florida Blue Archives Printed Materials

Coalition for Tobacco Responsibility- Map- State Plans in Tobacco Litigation Coalition.

Western Australian Fisheries - Key Achievements 1997-1998, Fisheries Western Australia

Fisheries Published Reports

The WA fishing community can look back at the past year with considerable satisfaction.

Close partnership arrangements between Government, industry, the community and Fisheries Western Australia have both consolidated and advanced the State's position at the forefront of sustainable management of marine environments and fish resources.

Together, commercial fishing and recreational fishing make 􀁚 annual $1.5 billion contribution to the Western Australian economy. Through a carefully balanced portfolio of policies and initiatives the Coalition is making sure that both sectors continue to prosper, while at the same time ensuring that future generations inherit a marine environment which we are all …

Focus On The Future Agriculture Western Australia's Strategic Directions 1998 - 2008, Agriculture Western Australia

Reports

Strong growth in global demand combined with productivity gains, product innovation and sustainability improvements throughout the 1990s enable Western Australia agriculture to look to the 21st century with confidence.

This optimistic outlook is largely the result of innovation across the agricultural industries based on research, development and extension - activities in which Agriculture Western Australia continues to be the State's leading provider.

Focus on the Future is ambitious, and sends a unequivocal message about our strategic directions and the rationale guiding the agency in allocating resources to those areas which offer the biggest benefits to the Western Australian agriculture, food …

Determinants Of Participation In The Ad Hoc Computer-Supported Workgroup, Nancy A. Floyd

Theses and Dissertations

The increase of end-user computing, including the use of computer-mediated communication systems (CMCS), is one of the most significant changes to occur in business information systems in recent years. Researchers suggest that changes in technology lead to changes in the way individuals think about work and how they perform it. An important question is how the use of CMCS is changing work and work relationships. This study considers a portion of this question; it asks "What makes individuals willing to participate in a computer-supported workgroup (CSWG)."

This study considered the relationship between three variables (sex, anonymity, and token status) and …

Hospital Marketing And The Internet: Revisited, C. David Shepherd, Daniel Fell

Faculty Articles

In 1995 a study was conducted to explore the use of the Internet in hospital marketing. Use of the Internet has exploded since that study was published. This manuscript replicates the 1995 study and extends it by investigating several managerial and operational issues concerning the use of the Internet in hospital marketing.

Accounting For The Costs Of Computer Software Developed Or Obtained For Internal Use; Statement Of Position 98-1;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Modification Of Sop 97-2, Software Revenue Recognition, With Respect To Certain Transactions; Statement Of Position 98-9;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Aicpa Professional Standards: U.S. Auditing Standards As Of June 1, 1998, American Institute Of Certified Public Accountants

AICPA Professional Standards

No abstract provided.

Standards For Performing And Reporting On Peer Reviews : Including Interpretations Issued Through October 5, 1998, American Institute Of Certified Public Accountants

AICPA Professional Standards

No abstract provided.

Auditing Interpretation Au 9336, Using The Work Of A Specialist: Use Of Legal Interpretations As Evidiential Matter To Support Management's Assertion That A Transfer Of Financial Assets Has Met The Isolation Criterion In Paragraph 9(A) Of Statement Of Financial Accounting Standard No. 125, American Institute Of Certified Public Accountants. Auditing Standards Board. Audit Issues Task Force

AICPA Professional Standards

No abstract provided.

Proposed Statement On Auditing Standards : Restricting The Use Of An Auditor's Report : And Amendments Of Sas No. 60, Communication Of Internal Control Related Matters Noted In An Audit, And Sas No. 75, Engagements To Apply Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement ;Restricting The Use Of An Auditor's Report : And Amendments Of Sas No. 60, Communication Of Internal Control Related Matters Noted In An Audit, And Sas No. 75, Engagements To Apply Agreed-Upon Procedures To Specified Elements, Accounts, Or Items Of A Financial Statement; Exposure Draft (American Institute Of Certified Public Accountants), 1998, Jan. 26, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement provides guidance to auditors to enable them to determine whether an engagement requires a restricted-use report and, if so, what elements to include in that report. Existing auditing standards for engagements requiring restricted-use reports each contain guidance related to the applicable report. This Statement unifies that guidance. This proposed Statement: 1. Describes the circumstances in which the use of an auditor's report should be restricted. 2. Specifies the language to be used in a restricted-use report. 3. Presents the rationale for restricting the use of an auditor's report in each of the circumstances described. 4. Replaces the …

Proposed Statement Of Position : Deferral Of The Effective Date Of Certain Provisions Of Sop 97-2, Software Revenue Recognition, For Certain Transactions ;Deferral Of The Effective Date Of Certain Provisions Of Sop 97-2, Software Revenue Recognition, For Certain Transactions; Exposure Draft (American Institute Of Certified Public Accountants), 1998, Feb. 11, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Software Revenue Recognition Working Group

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement of Position (SOP) defers for one year the application of paragraph 10 of SOP 97-2, Software Revenue Recognition, with respect to what constitutes vendor-specific objective evidence of the fair value of the delivered software element in certain multiple-element arrangements that include service elements and that are entered into by entities that never sell the software element separately. All other provisions of SOP 97-2 remain in effect even for the kinds of transactions described in this SOP.

Proposed Statement Of Position : Accounting By Producers And Distributors Of Films;Accounting By Producers And Distributors Of Films; Exposure Draft (American Institute Of Certified Public Accountants), 1998, Oct. 16, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement of Position (SOP) provides guidance on accounting by producers and distributors of motion picture films. This proposed SOP requires the following: 1. Revenue should be recognized when all of the following conditions are met: a. Persuasive evidence of a sale or licensing arrangement with a customer exists. b. The film is complete and, in accordance with the terms of the arrangement, either has been delivered or is available to be delivered. c. The license period of the arrangement has begun and the customer can begin its exploitation or exhibition. d. The gross revenue is fixed or determinable. …

Proposed Statement Of Position : Modification Of The Limitations On Evidence Of Fair Value In Software Arrangements : (A Proposed Amendment To Sop 97-2, Software Revenue Recognition) ;Modification Of The Limitations On Evidence Of Fair Value In Software Arrangements : (A Proposed Amendment To Sop 97-2, Software Revenue Recognition); Exposure Draft (American Institute Of Certified Public Accountants), 1998, July 31, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Software Revenue Recognition Working Group

Exposure Drafts, Comment Letters, and Statements of Position

This Statement of Position (SOP) rescinds the second sentences of paragraphs 10, 37, 41, and 57 of SOP 97-2, Software Revenue Recognition, which limited what is considered vendor-specific objective evidence of the fair value of the various elements in a multiple-element arrangement. This SOP also amends certain examples in SOP 97-2 for the rescission of these sentences, and it adds one example. All other provisions of SOP 97-2 remain in effect. This SOP is effective for transactions entered into in fiscal years beginning after December 1 5, 1998.

Proposed Audit And Accounting Guide : Life And Health Insurance Entities;Life And Health Insurance Entities; Exposure Draft (American Institute Of Certified Public Accountants), 1998, Sept. 4, American Institute Of Certified Public Accountants. Life Insurance Audit Guide Task Force

Exposure Drafts, Comment Letters, and Statements of Position

The proposed Guide discusses those aspects of accounting and auditing unique to life and health insurance entities and was developed to assist life and health insurance entities in preparing financial statements in conformity with generally accepted accounting principles (GAAP) and to assist independent auditors in auditing and reporting on those financial statements. In addition, the proposed Guide contains significant discussions of statutory accounting practices (SAP) that includes laws, regulations, and administrative rulings adopted by the various states that govern the operations and reporting requirements of life insurance entities. Because this is a category B GAAP document as defined by SAS …

Proposed Audit And Accounting Guide : Audits Of Investment Companies;Audits Of Investment Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1998, Sept. 22, American Institute Of Certified Public Accountants. Investment Companies Committee

Exposure Drafts, Comment Letters, and Statements of Position

This Guide has been written with the assumption that readers are proficient in accounting and auditing in general but not necessarily familiar with the investment company industry. Accordingly, the Guide includes extensive investment company industry background and explanatory material. Chapter 1 provides background information and terminology that is intended to help the reader better understand the industry. Chapters 2 through 4 and chapter 8 focus on the major financial statement components that have unique accounting and auditing requirements for investment companies. Chapter 5 focuses on unique accounting, operational, and auditing aspects of complex capital structures of investment companies, including multiple-class …

Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1998, Nov. 16, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

1. PROPOSED REVISION OF INTERPRETATION 101-3 UNDER RULE 101: Provision of Other Accounting Services to Clients; 2. PROPOSED RULING UNDER RULE 101 AND RULE 102: Member Is Connected With an Entity That Has a Loan to a Client; 3. PROPOSED REVISION OF INTERPRETATION 102-1 UNDER RULE 102: Knowing Misrepresentations in the Preparation of Financial Statements or Records; 4. PROPOSED RULING UNDER RULE 302: Investment Advisory Services; 5. PROPOSED RULING UNDER RULE 302 AND RULE 503: Commission and Contingent Fee Arrangements With Nonattest Client; 6. PROPOSED REVISION OF INTERPRETATION 501-4 UNDER RULE 501: Negligence in the Preparation of Financial Statements or …

Comment Letters Received As Of July 21,1998 On Exposure Draft Proposed Revisions To The Aicpa Standards For Performing And Reporting On Peer Review, American Institute Of Certified Public Accountants. Peer Review Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.