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Essays On Accounting Data Differences And Audit Learning
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Book Synopsis Essays on Accounting Data Differences and Audit Learning by : Roman Chychyla
Download or read book Essays on Accounting Data Differences and Audit Learning written by Roman Chychyla and published by . This book was released on 2014 with total page 127 pages. Available in PDF, EPUB and Kindle. Book excerpt: The dissertation comprises of three essays that 1) compare accounting numbers in Capital IQ's Compustat North America Fundamentals Annual, the most popular accounting database in accounting research, to the original numbers in corporate reports, 2) study the effects of Compustat's data standardization procedures on accounting-based bankruptcy prediction models, and 3) develop a framework to enhance the performance of analytical learning models in a multi-period auditing setting. In the first essay, we conduct the first large-scale comparison of Compustat and 10-K data. Specifically, we compare 30 accounting line items of approximately 5,000 companies for the period from October 1, 2011, to September 30, 2012. We find that the values reported in Compustat significantly differ from the values reported in 10-K filings. We also find that the amount and magnitude of the original data alterations introduced by Compustat depend on the type of the accounting item and company characteristics such as industry and size. Numbers that appear in Compustat are standardized -- adjusted to fit fixed variable definitions -- to ensure " ... consistent and comparable data across companies, industries and business cycles ..." However, there has been no evidence in the academic literature that Compustat's standardized numbers provide more benefits than the original numbers in financial statements. In the second essay, we examine the effects of Compustat's data standardization using Altman's 1968 and Ohlson's 1980 bankruptcy prediction models as examples. We find that Compustat's data standardization not only yields no improvements for bankruptcy prediction models, but also has a significant negative impact on the predictive accuracy of Altman's model (up to 8.56%) There are several challenges in applying analytical models to the auditing problem of identifying irregular transactions. We argue that because of these challenges standard statistical models may not be well-suited for auditing and have to be modified to achieve better performance. In the third essay, we propose a framework to boost the performance of analytical learning models in auditing. The results of framework's testing on the real data show a significant increase of performance of the tested models.
Book Synopsis Artificial Intelligence in Accounting and Auditing by : Miklos A. Vasarhelyi
Download or read book Artificial Intelligence in Accounting and Auditing written by Miklos A. Vasarhelyi and published by Berg Publishers. This book was released on 1988 with total page 424 pages. Available in PDF, EPUB and Kindle. Book excerpt: A study of artificial intelligence in accounting and auditing. Topics addressed include: expert systems for audit tasks; REA accounting database evolution; fuzzy logic - treating the uncertainty in expert systems; bankruptcy prediction via a recursive partitioning model; and more.
Author :United States Government Accountability Office Publisher :Lulu.com ISBN 13 :0359536395 Total Pages :234 pages Book Rating :4.3/5 (595 download)
Book Synopsis Government Auditing Standards - 2018 Revision by : United States Government Accountability Office
Download or read book Government Auditing Standards - 2018 Revision written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
Book Synopsis Wiley CPAexcel Exam Review 2014 Study Guide by : O. Ray Whittington
Download or read book Wiley CPAexcel Exam Review 2014 Study Guide written by O. Ray Whittington and published by John Wiley & Sons. This book was released on 2014-05-29 with total page 754 pages. Available in PDF, EPUB and Kindle. Book excerpt: “I wanted to say I bought just the four books by Wiley for each CPA section and took all 4 parts of the exam in May 2009. I studied for about half a year, and I PASSED ALL 4 PARTS ON THE FIRST TRY!!! 95% REG, 88% FAR, 82% AUD, 81% BEC. I am very excited and happy that these books alone helped me pass!” —Gabriela Adriana Mandiuc, Boerne, Texas All the information you need to master the computerized CPA exam! The most effective system available to prepare for the CPA exam—proven for nearly forty years Timely, up-to-the-minute coverage for the computerized exam. Contains all current AICPA content requirements in Auditing and Attestation Unique modular format—helps you zero in on areas that need work, organize your study program, and concentrate your efforts Comprehensive questions—over 3,800 multiple-choice questions and their solutions in the four volumes. Covers the new simulation-style problems. Includes over 280 simulations Complete sample exam in Auditing and Attestation Guidelines, pointers, and tips—show you how to build knowledge in a logical and reinforcing way Wiley CPAexcel Exam Review Study Guide 2014 arms test-takers with detailed outlines, study guidelines, and skill-building problems to help candidates identify, focus on, and master the specific topics that need the most work.
Book Synopsis Essays on the relevance of accounting data for market values by : Simon Elsner
Download or read book Essays on the relevance of accounting data for market values written by Simon Elsner and published by . This book was released on 2012 with total page 177 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Wiley CPAexcel Exam Review 2015 Study Guide (January) by : O. Ray Whittington
Download or read book Wiley CPAexcel Exam Review 2015 Study Guide (January) written by O. Ray Whittington and published by John Wiley & Sons. This book was released on 2015-01-29 with total page 768 pages. Available in PDF, EPUB and Kindle. Book excerpt: "I wanted to say I bought just the four books by Wiley for each CPA section and took all 4 parts of the exam in May 2009. I studied for about half a year, and I PASSED ALL 4 PARTS ON THE FIRST TRY!!! 95% REG, 88% FAR, 82% AUD, 81% BEC. I am very excited and happy that these books alone helped me pass!" —Gabriela Adriana Mandiuc, Boerne, Texas All the information you need to master the computerized CPA exam! The most effective system available to prepare for the CPA exam—proven for nearly forty years Timely, up-to-the-minute coverage for the computerized exam. Contains all current AICPA content requirements in Auditing and Attestation Unique modular format—helps you zero in on areas that need work, organize your study program, and concentrate your efforts Comprehensive questions—over 3,800 multiple-choice questions and their solutions in the four volumes. Covers the new simulation-style problems. Includes over 280 simulations Complete sample exam in Auditing and Attestation Guidelines, pointers, and tips—show you how to build knowledge in a logical and reinforcing way Wiley CPAexcel Exam Review Study Guide 2015 arms test-takers with detailed outlines, study guidelines, and skill-building problems to help candidates identify, focus on, and master the specific topics that need the most work.
Download or read book Papers in ITJEMAST 11(14) written by and published by International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies. This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies publishes a wide spectrum of research and technical articles as well as reviews, experiments, experiences, modelings, simulations, designs, and innovations from engineering, sciences, life sciences, and related disciplines as well as interdisciplinary/cross-disciplinary/multidisciplinary subjects. Original work is required. Article submitted must not be under consideration of other publishers for publications.
Book Synopsis Wiley CPAexcel Exam Review 2016 Study Guide January by : Ray Whittington
Download or read book Wiley CPAexcel Exam Review 2016 Study Guide January written by Ray Whittington and published by John Wiley & Sons. This book was released on 2015-12-07 with total page 744 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Wiley CPAexcel Study Guides have helped over a half million candidates pass the CPA Exam. This volume contains all current AICPA content requirements in Auditing and Attestation (AUD). The comprehensive four-volume paperback set (AUD, BEC, FAR, REG) reviews all four parts of the CPA Exam. With 3,800 multiple-choice questions. The CPA study guides provide the detailed information candidates need to master or reinforce tough topic areas. The content is separated into 48 modules. Unique modular format—helps candidates zero in on areas that need work, organize their study program, and concentrate their efforts. Comprehensive questions—over 3,800 multiple-choice questions and their solutions in the complete set (AUD, BEC, FAR, REG). Guidelines, pointers, and tips show how to build knowledge in a logical and reinforcing way. Arms test-takers with detailed text explanations and skill-building problems to help candidates identify, focus on, and master the specific topics that may need additional reinforcement. Available in print format.
Download or read book Auditing written by Jacob Rymill and published by . This book was released on 2019-03-17 with total page 166 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this compilation, critical aspects of the internal audit function are contrasted in order to provide an insight into the value of internal auditing and, within that, to submit arguments for the implementation and maintenance of an internal audit function.The authors examine how to optimize the allocation of audit resources over an auditee population with respect to available population statistics. The included survey mainly deals with audit situations where the auditee is assumed to behave rationally and optimize its expected utility based on information regarding the audit strategy.According to the International Standards for the Professional Practice of Internal Auditing, internal auditors must always maintain an objective and independent working attitude to perform effectively. However, data indicate that this requirement might often become challenged due to bias-prone situations, eventually leading to false conclusions or even wrong decisions by auditors and management. As such, the authors address selected cognitive biases for internal auditors and potential behavior patterns tempering the effects of these biases.In common energy audition methods, the efficiency of waste-to-energy power plants is evaluated directly. This method is highly sensitive to the measurement errors of waste mass flow which is difficult determine precisely. Further-more, the direct method does not clarify the sources of energy loss. Using the indirect method which is proposed in this chapter book, the power plant is split into three sub-systems. The overall efficiency is determined by analyzing the multiplication of thesesub-systems efficiency and the internal energy usage.This final chapter uses case examples to showcase how auditing is a suitable method for clarifying the level of comprehensive, risk-based safety and security management of organizations operating in business and the public sector. The authors encourage organizations to develop their safety and security management system using a risk-based approach.
Book Synopsis Wiley CPAexcel Exam Review 2015 Study Guide July by : O. Ray Whittington
Download or read book Wiley CPAexcel Exam Review 2015 Study Guide July written by O. Ray Whittington and published by John Wiley & Sons. This book was released on 2015-05-19 with total page 747 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Auditing and Attestation Volume of the Wiley CPA Examination Study Guides arms readers with detailed outlines and study guidelines, plus skill-building problems and solutions, that help the CPA candidates identify, focus on, and master the specific topics that need the most work. Many of the practice questions are taken from previous exams, and care was taken to ensure that they cover all the information candidates need to master in order to pass the new computerized Uniform CPA Examination.
Book Synopsis Continuous Auditing by : David Y. Chan
Download or read book Continuous Auditing written by David Y. Chan and published by Emerald Group Publishing. This book was released on 2018-03-21 with total page 359 pages. Available in PDF, EPUB and Kindle. Book excerpt: Continuous Auditing provides academics and practitioners with a compilation of select continuous auditing design science research, and it provides readers with an understanding of the underlying theoretical concepts of a continuous audit, ideas on how continuous audit can be applied in practice, and what has and has not worked in research.
Book Synopsis Papers and Proceedings of the Annual Meeting by : American Association of University Instructors in Accounting
Download or read book Papers and Proceedings of the Annual Meeting written by American Association of University Instructors in Accounting and published by . This book was released on 1919 with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Federal Register written by and published by . This book was released on 1993-07-22 with total page 988 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Wiley CPA Examination Review, Outlines and Study Guides by : O. Ray Whittington
Download or read book Wiley CPA Examination Review, Outlines and Study Guides written by O. Ray Whittington and published by John Wiley & Sons. This book was released on 2013-06-21 with total page 1706 pages. Available in PDF, EPUB and Kindle. Book excerpt: The #1 CPA exam review self-study leader The CPA exam review self-study program more CPA candidates trust to prepare for the CPA exam and pass it, Wiley CPA Exam Review 40th Edition contains more than 4,200 multiple-choice questions and includes complete information on the Task Based Simulations. Published annually, this comprehensive two-volume paperback set provides all the information candidates need in order to pass the CPA Examination. Features multiple-choice questions, AICPA Task Based Simulations, and written communication questions, all based on the CBT-e format Covers all requirements and divides the exam into 47 self-contained modules for flexible study Offers nearly three times as many examples as other CPA exam study guides Other titles by Whittington: Wiley CPA Exam Review 2013 With timely and up-to-the-minute coverage, Wiley CPA Exam Review 40th Edition covers all requirements for the CPA Exam, giving the candidate maximum flexibility in planning their course of study, and success.
Book Synopsis Essays on Auditing and Accounting in the Light of Crises, Scandals, and Audit Quality by : Thorben Tiedemann
Download or read book Essays on Auditing and Accounting in the Light of Crises, Scandals, and Audit Quality written by Thorben Tiedemann and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Resources in Education written by and published by . This book was released on 2001 with total page 836 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Study Guide and Working Papers to Accompany Introductory College Accounting, with Microcomputer Applications, Second Edition by : Henry J. Kaluza
Download or read book Study Guide and Working Papers to Accompany Introductory College Accounting, with Microcomputer Applications, Second Edition written by Henry J. Kaluza and published by . This book was released on 1992 with total page 354 pages. Available in PDF, EPUB and Kindle. Book excerpt:
