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Author : Mary Madonna Katzer Fleming
Publisher :
ISBN 13 :
Total Pages : 240 pages
Book Rating : 4.:/5 (249 download)
Download or read book Implications of Budgetary Pressure in CPA Firms written by Mary Madonna Katzer Fleming and published by . This book was released on 1979 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Carol Jean McNair
Publisher :
ISBN 13 :
Total Pages : 366 pages
Book Rating : 4.:/5 (192 download)
Download or read book The Effects of Budget Pressure on Audit Firms written by Carol Jean McNair and published by . This book was released on 1987 with total page 366 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Harold E. Arnett
Publisher :
ISBN 13 :
Total Pages : 170 pages
Book Rating : 4.:/5 (43 download)
Download or read book CPA Firm Viability written by Harold E. Arnett and published by . This book was released on 1979 with total page 170 pages. Available in PDF, EPUB and Kindle. Book excerpt:
![Download Budget Pressure and Auditor Beharior [sic] PDF Online Free](https://books.google.com/books/content/images/frontcover/ctfGkuHahz8C?fife=w200-h370)
Author : Carol Jean McNair
Publisher :
ISBN 13 :
Total Pages : 68 pages
Book Rating : 4.3/5 ( download)
Download or read book Budget Pressure and Auditor Beharior [sic] written by Carol Jean McNair and published by . This book was released on 1987 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Paul D. Fisher
Publisher : CRC Press
ISBN 13 : 1040082254
Total Pages : 117 pages
Book Rating : 4.0/5 (4 download)
Download or read book Beyond the Days of the Giants written by Paul D. Fisher and published by CRC Press. This book was released on 2017-07-27 with total page 117 pages. Available in PDF, EPUB and Kindle. Book excerpt: During the next 10 years, an estimated 40-50 percent of the partners in public accounting firms will retire. This exodus will place an enormous intellectual and financial strain on firms as they scramble to train and promote new partners, retire the existing ones in an orderly manner, and find the profitability to do so in extraordinarily lean economic times. Beyond the Days of the Giants: Solving the Crisis of Growth and Succession in Today‘s CPA Firms is a practical, readable implementation guide for your firm to use during this next critical decade. It gives step-by-step guidance on how to:Create a growth culture founded in practitioner-led value creation,Build a no-new-cost practice system to operate within it , andRenew practitioner accountability, not to disappearing Giant-centered value creation systems, but to evidence-based value management practiceled by our New Giants.
Author : Janaé Monét McClam
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)
Download or read book Impact of Audit Time Pressure on Audit Quality written by Janaé Monét McClam and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This quantitative research correlational study aimed to determine the effects of time budget pressure on the auditor and whether those effects impact audit quality. The study population consisted of active external auditors registered with a certified public accounting (CPA) license, employed by CPA firms, who hold a minimum of a bachelor's degree in accounting, and have at least one year of accounting experience auditing financial statements. The population consisted of 1,072. The sample size was 283 participants, and the number of respondents was 287. This study contains two dependent variables, auditor judgment and audit quality, and one independent variable, time budget pressure. One indicator measures auditor judgment: premature signoffs. Two indicators measure audit quality: underreporting of audit time and an auditor's ability to detect material misstatements. Two indicators measure time budget pressure: incentives and emphasis from management to complete an audit on budget or under budget and time pressure felt. To conduct the study, surveys were distributed using an online survey platform link. Using IBM SPSS statistical data software, the researcher tested the validity and reliability of the collected data and performed a Spearman Rh0 correlational analysis to determine whether there was a statistically significant relationship between the variables. The study concluded that time budget pressure has a negative effect on auditors and negatively impacts audit quality.
Author : Mr.Jack Diamond
Publisher : International Monetary Fund
ISBN 13 : 9781557757876
Total Pages : 84 pages
Book Rating : 4.7/5 (578 download)
Download or read book Guidelines for Public Expenditure Management written by Mr.Jack Diamond and published by International Monetary Fund. This book was released on 1999-07-01 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt: Traditionally, economics training in public finances has focused more on tax than public expenditure issues, and within expenditure, more on policy considerations than the more mundane matters of public expenditure management. For many years, the IMF's Public Expenditure Management Division has answered specific questions raised by fiscal economists on such missions. Based on this experience, these guidelines arose from the need to provide a general overview of the principles and practices observed in three key aspects of public expenditure management: budget preparation, budget execution, and cash planning. For each aspect of public expenditure management, the guidelines identify separately the differing practices in four groups of countries - the francophone systems, the Commonwealth systems, Latin America, and those in the transition economies. Edited by Barry H. Potter and Jack Diamond, this publication is intended for a general fiscal, or a general budget, advisor interested in the macroeconomic dimension of public expenditure management.
Author : Michele Kin Choo Leong
Publisher :
ISBN 13 :
Total Pages : 271 pages
Book Rating : 4.:/5 (93 download)
Download or read book The Effects of Accountability and Type of Budget Agreement on the Economic Consequences of Budget Negotiation written by Michele Kin Choo Leong and published by . This book was released on 2012 with total page 271 pages. Available in PDF, EPUB and Kindle. Book excerpt: This thesis uses a laboratory experiment to further our understanding of the complex interactions involved in the budgetary process. As such it aims to enrich and enhance the budgetary control literature. In a setting where budgets are negotiated, several aspects of both budgetary slack and task performance were investigated. Firstly, information availability (private or public) and accountability pressure (present or absent) were manipulated to examine the effect of accountability pressure on budgetary slack. In addition, the mediating role of subordinates perceived levels of honesty on the relationship between accountability pressure and budgetary slack was investigated. Secondly, information availability (private or public) and type of budget agreement (negotiated or superior-imposed) were manipulated in an examination of task performance. The analysis was expanded to include the effects of two mediating variables, (level of frustration and budget commitment), on task performance. Analysis of variance (ANOVA) and path analysis techniques were used to test the various hypotheses developed in this thesis with the results generally supporting the hypotheses. Specifically, the results suggest that accountability pressure can be used as an effective monitoring control to mitigate subordinates propensity to create budgetary slack. It was found that, where performance information is not shared between subordinates and superiors (i.e., information is private) budgetary slack is (lowest) highest when accountability pressure is (present) absent. The results further reveal that accountability pressure is positively associated with subordinates levels of honesty, which in turn is negatively associated with budgetary slack. In addition the type of budget agreement was found to have an influence on subordinates task performance. The results suggest that budgets ending in agreement (i.e. negotiated budgets) assist in reducing subordinates levels of frustration, which enhances their commitment to achieving targeted performance. The findings of this thesis have important theoretical and practical implications for budgetary control. In terms of theoretical implications, this thesis reveals the conditions under which budgetary slack can occur and the means by which budgetary slack may be controlled. Consequently, this thesis enriches the accounting literature in the area of budgetary control, and provides a starting point for further theoretical developments. With respect to practical implications, the thesis suggests that when designing a budgeting system, designers need to consider the attitude and affective reactions of the budgetary participants. Specifically, the results suggest, organizations need to develop a budget negotiation process culture which encourages honest reporting and information-sharing attitudes by subordinates.
Author : Mitchell Franklin
Publisher :
ISBN 13 : 9781680922943
Total Pages : 746 pages
Book Rating : 4.9/5 (229 download)
Download or read book Principles of Accounting Volume 2 - Managerial Accounting written by Mitchell Franklin and published by . This book was released on 2019-02-14 with total page 746 pages. Available in PDF, EPUB and Kindle. Book excerpt: A less-expensive grayscale paperback version is available. Search for ISBN 9781680922936. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the "why" as well as the "how" aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.
Author : Paul R. Nadolny
Publisher :
ISBN 13 :
Total Pages : 368 pages
Book Rating : 4.3/5 (512 download)
Download or read book CPA Firm Administration Handbook written by Paul R. Nadolny and published by . This book was released on 1995-04-03 with total page 368 pages. Available in PDF, EPUB and Kindle. Book excerpt: Managing an accounting firm effectively is extremely important to its success. Written for both firm administrators and managing partners, this is a valuable, practical book with forms and checklists. Each chapter is written by a firm administrator who has proven experience in that area.
Author : Srinivasan Umapathy
Publisher : Praeger
ISBN 13 :
Total Pages : 226 pages
Book Rating : 4.:/5 (319 download)
Download or read book Current Budgeting Practices in U.S. Industry written by Srinivasan Umapathy and published by Praeger. This book was released on 1987-12 with total page 226 pages. Available in PDF, EPUB and Kindle. Book excerpt: Umapathy, in conjunction with the National Association of Accountants, surveyed over 400 companies nationwide to compile a profile of budgeting practices and budget manager qualifications. He also sought to determine whether there are significant variations in practices in different industries, different management philosophies and between financially successful and unsuccessful companies. In the last two chapters he provides a number of suggestions for improving budgetary practices by examining those used by successful companies and exploring the implications of the research for managers and academics. He briefly describes a model of effective planning and control systems taht combines the perspectives of accounting, organizational beharior, and strategic policy. Accountants in industry will find this an interesting work with a lot of useful information to help appraise the relative state of their companies' budgetary practices. Academic accountants will encounter much interesting data and a good syntheses of recent research on the subject. Journal of Accountancy
Author : Caroline Willett
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (129 download)
Download or read book A Survey of Time Budget Pressure and Irregular Auditing Practices Among Newly Qualified UK Chartered Accountants written by Caroline Willett and published by . This book was released on 2000 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The paper reports a postal survey of successful finalists of the exams of the Institute of Chartered Accountants in England and Wales. The auditing profession has faced increasing cost pressures arising from competition and economic recession. Firms have striven to increase auditefficiency and reduce chargeable time. It was hypothesized that time budget pressure and other factors might produce irregular short cuts in audit procedures: i.e., that similar behaviour to that reported by Raghunathan (1991) and other studies would be found in the UK. Respondents were asked about the impact of time budget pressures on their work, about irregular auditing practices similar to premature sign off and certain contextual variables. An appreciable incidence of irregular auditing was discovered which was associated, inter alia, with perceptions of time budget pressure, perception of a firm culture of acceptance of irregular short cuts and areas of work which were felt to be unimportant. The implications of the findings for the auditing profession and individual firms are considered together with recommendations for future research.
Author : Mike Michalowicz
Publisher : Penguin
ISBN 13 : 073521414X
Total Pages : 225 pages
Book Rating : 4.7/5 (352 download)
Download or read book Profit First written by Mike Michalowicz and published by Penguin. This book was released on 2017-02-21 with total page 225 pages. Available in PDF, EPUB and Kindle. Book excerpt: Author of cult classics The Pumpkin Plan and The Toilet Paper Entrepreneur offers a simple, counterintuitive cash management solution that will help small businesses break out of the doom spiral and achieve instant profitability. Conventional accounting uses the logical (albeit, flawed) formula: Sales - Expenses = Profit. The problem is, businesses are run by humans, and humans aren't always logical. Serial entrepreneur Mike Michalowicz has developed a behavioral approach to accounting to flip the formula: Sales - Profit = Expenses. Just as the most effective weight loss strategy is to limit portions by using smaller plates, Michalowicz shows that by taking profit first and apportioning only what remains for expenses, entrepreneurs will transform their businesses from cash-eating monsters to profitable cash cows. Using Michalowicz's Profit First system, readers will learn that: · Following 4 simple principles can simplify accounting and make it easier to manage a profitable business by looking at bank account balances. · A small, profitable business can be worth much more than a large business surviving on its top line. · Businesses that attain early and sustained profitability have a better shot at achieving long-term growth. With dozens of case studies, practical, step-by-step advice, and his signature sense of humor, Michalowicz has the game-changing roadmap for any entrepreneur to make money they always dreamed of.
Author : Cornell University. Graduate School of Business and Public Administration
Publisher :
ISBN 13 :
Total Pages : 48 pages
Book Rating : 4.3/5 (512 download)
Download or read book The Impact of Budgets on People written by Cornell University. Graduate School of Business and Public Administration and published by . This book was released on 1952 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Georg F. Bauer
Publisher : Springer Science & Business Media
ISBN 13 : 9400756402
Total Pages : 251 pages
Book Rating : 4.4/5 (7 download)
Download or read book Bridging Occupational, Organizational and Public Health written by Georg F. Bauer and published by Springer Science & Business Media. This book was released on 2013-10-11 with total page 251 pages. Available in PDF, EPUB and Kindle. Book excerpt: In our complex, fast changing society, health is strongly influenced by the continuously changing interactions between organisations and their employees. Three major fields contribute to health-oriented improvements of these interactions: occupational health, organizational health and public health. As currently only partial links exist amongst these fields, the book aims to explore potential synergies more systematically. Considering the high mental and social demands in a service and knowledge sector economy, the first part of the book focuses on work-related psychosocial factors. As a large proportion of inequalities in health in developed countries can be explained by inequalities in working conditions, those psychosocial factors with a particularly high public health impact are highlighted. As addressing these psychosocial factors requires to involve the organization as the key change agent, the second part covers approaches to improve public health through organizational level health interventions. The last section takes a look into the future of occupational, organizational and public health: what are the future challenges regarding occupational health and how can they be tackled within and beyond the organizational level. Overall, this integrating book will help to broaden the evidence-base, legitimacy and efficacy of occupational- and organizational-level health interventions and thus increase their public health impact.
Author :
Publisher :
ISBN 13 :
Total Pages : 640 pages
Book Rating : 4.F/5 ( download)
Download or read book Dissertation Abstracts International written by and published by . This book was released on 2001-02 with total page 640 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Erin M. Hawkins
Publisher :
ISBN 13 :
Total Pages : 44 pages
Book Rating : 4.:/5 (129 download)
Download or read book A Multi-Method Study of the Effects of Eliminating Time Entry on Audit Timeliness and Related Auditor and Client Perceptions written by Erin M. Hawkins and published by . This book was released on 2020 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: Public accounting firms traditionally use a billable time entry (BTE) model to assist in budgeting engagements, evaluating personnel, and determining audit fees. However, research has identified drawbacks including time pressure and incentives to engage in audit quality-reducing behavior. Relatively little research examines alternative budgeting models. We conduct a multi-method study to examine the effects of an alternative, No-BTE model recently implemented as a pilot program by a large, regional public accounting firm. Results from proprietary audit engagement archival data indicate the No-BTE model did not have an incremental effect on audit preparer time above and beyond that observed in non-pilot engagements. Survey results indicate auditors who participated in the No-BTE pilot program perceive it can improve elements of audit quality, reduce apprehension over performance evaluations, and improve work/life balance. Survey results from clients did not identify drawbacks. We offer implications for practice and research suggestions on this novel budgeting approach.
