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How Higher Performance On Client Service Affects Auditors Willingness To Challenge Managements Preferred Accounting
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Book Synopsis How Higher Performance on Client Service Affects Auditors' Willingness to Challenge Management's Preferred Accounting by : Michael Anthony Ricci
Download or read book How Higher Performance on Client Service Affects Auditors' Willingness to Challenge Management's Preferred Accounting written by Michael Anthony Ricci and published by . This book was released on 2017 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt: Satisfying the client and performing a high quality audit are important goals for auditors. However, these goals often conflict (e.g., when management has aggressive reporting preferences). This conflict is an ongoing concern of regulators and academics because auditors motivated to satisfy the client may be more likely to inappropriately accept management's preferred accounting, impairing audit quality. However, accepting management's preferred accounting is not the only way for auditors to pursue their client satisfaction goals. Auditors can also satisfy the client by performing client service activities, such as communicating effectively and being accessible to clients (Hoang et al. 2017, Koch and Salterio 2017). I address auditors' competing client satisfaction and audit quality goals by experimentally examining how higher performance on client service affects auditors' willingness to challenge management's preferred accounting. I draw on theory from psychology (Fishbach et al. 2009) explaining that people can focus on monitoring their goal progress (i.e., moving forward on a goal) or their goal commitment (i.e., the importance of a goal). I expect and find that when auditors monitor their progress toward (commitment to) their client satisfaction goals, auditors who perform higher on client service make judgments that are more (less) challenging of management's preferred accounting than auditors who perform lower on client service. This challenges the conventional wisdom that the pursuit of client satisfaction goals necessarily undermines audit quality.
Book Synopsis Effects of Client Pressure and Audit Firm Management Control Systems on Auditor Judgments by : Christopher Koch
Download or read book Effects of Client Pressure and Audit Firm Management Control Systems on Auditor Judgments written by Christopher Koch and published by . This book was released on 2017 with total page 61 pages. Available in PDF, EPUB and Kindle. Book excerpt: We examine the effects of pressures from client management and the audit firm's own management control systems (MCS) on auditors' willingness to accept an aggressive accounting that is preferred by client management. We find that auditors perceiving more pressure from client management to accept the client's aggressive accounting react by increasing the size of the proposed adjustment needed to bring the client's accounting into conformity with GAAP. However, we find that when client management promotes the jointness of interests they share with the auditor or the audit firm's MCS focuses the auditor more on client service quality the auditor experiences increased affinity for the client and proposes lower adjustments in response to the same accounting facts. Furthermore, we find that the auditor's proposed adjustment to client accounting leads to intended use of negotiation tactics that are consistent with the relative size of the proposed adjustment: larger proposed adjustments result in relatively greater auditor intentions to use contending tactics whereas smaller adjustments lead to increased intentions to use compromising tactics. Two implications emerge from our research. First, that client management, if subtle with its use of pressure, can nudge auditors towards accepting the aggressive accounting management wants. Second, the audit firm's own MCS can facilitate auditor identification with client needs leading to a lesser willingness by auditors to challenge aggressive client management accounting.
Book Synopsis The Balanced Scorecard by : Robert S. Kaplan
Download or read book The Balanced Scorecard written by Robert S. Kaplan and published by . This book was released on 2005 with total page 9 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accounting & Business written by and published by . This book was released on 2001 with total page 908 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Sarbanes-Oxley Act of 2002: Regulations by :
Download or read book The Sarbanes-Oxley Act of 2002: Regulations written by and published by . This book was released on 2002 with total page 786 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 Current Issues in Auditing by : Michael Sherer
Download or read book Current Issues in Auditing written by Michael Sherer and published by SAGE. This book was released on 1997-05-28 with total page 351 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Third Edition of this successful text includes extensive changes, based on feedback from students and lecturers. There is a discussion of auditing and the law beyond the issue of third-party liability; and more coverage of recent developments in audit methodologies and techniques. New chapters include a survey of developments in audit automation, a discussion of the nature and development of the audit market, both in the United Kingdom and the European Union, and an assessment of the impact on auditing of the Cadbury Report on corporate governance, with particular attention to the role of audit committees. Each chapter includes questions for discussion.
Book Synopsis Me, Myself, My Team by : Angus McLeod
Download or read book Me, Myself, My Team written by Angus McLeod and published by Crown House Publishing. This book was released on 2006-12-04 with total page 132 pages. Available in PDF, EPUB and Kindle. Book excerpt: Me, Myself, My Team brings you effective strategies to improve your team's communication and motivation, discover new perceptions and begin new courses of action. Full of practical ideas, this exceptional book demonstrates how team playing achieves the best results.
Download or read book Auditqual written by Angus Duff and published by . This book was released on 2004-01-01 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This research report considers service quality and technical quality as components of overall audit quality, and explores their importance to audit firms as a means to help attract and retain high calibre staff as well as to generate sufficient income. It considers the audit expectations gap and service quality and from this develops a model of audit quality based on the existing research literature on the topic. Finally, it examines the external communication and brochures provided for clients by the country's largest audit firms. The research report reflects a combination of documentary research and analysis together with interviews of a sample of auditors, finance directors and fund managers"--p. [i].
Author :Great Britain. Parliament. House of Lords. Select Committee on Economic Affairs Publisher :The Stationery Office ISBN 13 :9780108473258 Total Pages :386 pages Book Rating :4.4/5 (732 download)
Book Synopsis Auditors: Market Concentration and Their Role Second Report of Session 2010-11: Vol. 2 Evidence by : Great Britain. Parliament. House of Lords. Select Committee on Economic Affairs
Download or read book Auditors: Market Concentration and Their Role Second Report of Session 2010-11: Vol. 2 Evidence written by Great Britain. Parliament. House of Lords. Select Committee on Economic Affairs and published by The Stationery Office. This book was released on 2011-03-30 with total page 386 pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditors : Market concentration and their role, second report of session 2010-11, Vol. 2: Evidence
Download or read book Charter written by and published by . This book was released on 1995 with total page 802 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Government Auditing Standards by : Government Accounting Office
Download or read book Government Auditing Standards written by Government Accounting Office and published by www.Militarybookshop.CompanyUK. This book was released on 2012 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: Newly revised in 2011. Contains the auditing standards promulgated by the Comptroller General of the United States. Known as the Yellow Book. Includes the professional standards and guidance, commonly referred to as generally accepted government auditing standards (GAGAS), which provide a framework for conducting high quality government audits and attestation engagements with competence, integrity, objectivity, and independence. These standards are for use by auditors of government entities and entities that receive government awards and audit organizations performing GAGAS audits and attestation engagements.
Author :American Bar Association. House of Delegates Publisher :American Bar Association ISBN 13 :9781590318737 Total Pages :216 pages Book Rating :4.3/5 (187 download)
Book Synopsis Model Rules of Professional Conduct by : American Bar Association. House of Delegates
Download or read book Model Rules of Professional Conduct written by American Bar Association. House of Delegates and published by American Bar Association. This book was released on 2007 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.
Book Synopsis Applied Logistic Regression, Second Edition: Book and Solutions Manual Set by : David W. Hosmer, Jr.
Download or read book Applied Logistic Regression, Second Edition: Book and Solutions Manual Set written by David W. Hosmer, Jr. and published by Wiley-Interscience. This book was released on 2001-11-13 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: From the reviews of the First Edition. "An interesting, useful, and well-written book on logistic regression models. . . Hosmer and Lemeshow have used very little mathematics, have presented difficult concepts heuristically and through illustrative examples, and have included references.
Book Synopsis Positive Psychology in Business Ethics and Corporate Responsibility by : Robert A. Giacalone
Download or read book Positive Psychology in Business Ethics and Corporate Responsibility written by Robert A. Giacalone and published by IAP. This book was released on 2006-05-01 with total page 298 pages. Available in PDF, EPUB and Kindle. Book excerpt: The goal of this volume is to begin to create those critical linkages between positive psychological attributes and relevant research areas. Undoubtedly, there are many topics in positive psychology that could not be covered in just one volume, and many more topical linkages to business ethics and social responsibility that need to be made. While much research yet needs to be done in this nascent area, we hope that much as other volumes on positive psychology served as an impetus for research in social psychology (see Snyder & Lopez, 2002) and organizational behavior (Cameron, Dutton, & Quinn, 2003), this volume will ignite scientific interest in the role positive psychology plays in key areas such as ethics and social responsibility. As the study of positive psychology continues to emerge more fully, it may well help us to better comprehend the impact of this paradigm on predicting ethical decision making, organizational citizenship, and social responsibility toward the end of creating more positive and productive workplaces in general.
Download or read book Ask a Manager written by Alison Green and published by Ballantine Books. This book was released on 2018-05-01 with total page 306 pages. Available in PDF, EPUB and Kindle. Book excerpt: From the creator of the popular website Ask a Manager and New York’s work-advice columnist comes a witty, practical guide to 200 difficult professional conversations—featuring all-new advice! There’s a reason Alison Green has been called “the Dear Abby of the work world.” Ten years as a workplace-advice columnist have taught her that people avoid awkward conversations in the office because they simply don’t know what to say. Thankfully, Green does—and in this incredibly helpful book, she tackles the tough discussions you may need to have during your career. You’ll learn what to say when • coworkers push their work on you—then take credit for it • you accidentally trash-talk someone in an email then hit “reply all” • you’re being micromanaged—or not being managed at all • you catch a colleague in a lie • your boss seems unhappy with your work • your cubemate’s loud speakerphone is making you homicidal • you got drunk at the holiday party Praise for Ask a Manager “A must-read for anyone who works . . . [Alison Green’s] advice boils down to the idea that you should be professional (even when others are not) and that communicating in a straightforward manner with candor and kindness will get you far, no matter where you work.”—Booklist (starred review) “The author’s friendly, warm, no-nonsense writing is a pleasure to read, and her advice can be widely applied to relationships in all areas of readers’ lives. Ideal for anyone new to the job market or new to management, or anyone hoping to improve their work experience.”—Library Journal (starred review) “I am a huge fan of Alison Green’s Ask a Manager column. This book is even better. It teaches us how to deal with many of the most vexing big and little problems in our workplaces—and to do so with grace, confidence, and a sense of humor.”—Robert Sutton, Stanford professor and author of The No Asshole Rule and The Asshole Survival Guide “Ask a Manager is the ultimate playbook for navigating the traditional workforce in a diplomatic but firm way.”—Erin Lowry, author of Broke Millennial: Stop Scraping By and Get Your Financial Life Together
Book Synopsis Wiley CIAexcel Exam Review 2014 by : S. Rao Vallabhaneni
Download or read book Wiley CIAexcel Exam Review 2014 written by S. Rao Vallabhaneni and published by John Wiley & Sons. This book was released on 2014-05-08 with total page 560 pages. Available in PDF, EPUB and Kindle. Book excerpt: The definitive Certified Internal Auditor Exam preparation guide Designed to help you rigorously and thoroughly prepare for the Certified Internal Auditor (CIA) Exam, Wiley CIA Exam Review 2014 Part 2, Internal Audit Practice covers the key topics on Part II of the exam. These include conducting engagements; carrying out specific engagements; monitoring engagement outcomes; fraud knowledge elements; and engagement tools. Features a full exploration of theory and concepts Prepares students to properly understand the weight given to topics on the exam and react accordingly Includes indications of the level of difficulty for each topic in order to properly manage study time and focus areas Offers comprehensive coverage of exam material along with a glossary of applicable terminology Expert author S. Rao Vallabhaneni puts his twenty-five years of internal auditing and accounting management experience to work to bring you the definitive resource to help you prepare for the CIA Exam.
