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Articles 1 - 3 of 3
Full-Text Articles in Accounting
Supplemental Readings And Practice Problems For "What Counts And What Gets Counted", Jeremiah Bentley
Supplemental Readings And Practice Problems For "What Counts And What Gets Counted", Jeremiah Bentley
Accounting Educational Materials
“What Counts and What Gets Counted” (Bloomfield 2016)[1] is an innovative way of teaching managerial accounting. The 1st edition of the book won the 2014 Jim Bulloch Award for Innovations in Management Accounting Education, and has only gotten better since then. However, the book suffers from two significant limitations. First, the book was intended primarily for MBA students, not for accounting undergrads. As a result, the book doesn’t go into sufficient depth on some of the technical topics that accounting majors need to understand. Second, the book lacks a bank of practice problems and solutions for students to …
Effects Of Auditor Type And Evidence Domain Type On The Influence Of Irrelevant Internal Control Evidence And The Potential For Audit Failure, Daniel Selby
Bookshelf
Internal control systems consist of two evidence domains, automated control evidence and manual process evidence. Auditors can possess knowledge and expertise in both internal control evidence domains. But, auditors tend to possess more knowledge and expertise in one internal control evidence domain than the other internal control evidence domain. Thus, auditors have superior domain knowledge in one of the internal control evidence domains.
Auditors at large accounting firms tend to specialize in the evidence domain of automated controls (information technology auditors or IT auditors) or manual processes (financial auditors). Audit Standard 5 requires IT auditors and financial auditors to gain …
Occasional Papers: Current Issues In Business, Janice Rowan
Occasional Papers: Current Issues In Business, Janice Rowan
Hollybush Series
Volume 5 of The Hollybush Series contains nine essays by Rowan College of New Jersey faculty on current issues in business.
The editor is Janice Rowan and the faculty authors are: Berhe Habte-Giorgis, Jooh Lee, Robert S. Fleming, Razelle Frankl, William J. Trainor, Jr., George C. Romeo, Daniel W. Davis, Larissa S. Kyj, Robert E. Pritchard, William L. Enslin, Carol Welsh, and Thomas A. Michael.