The Role Of Problem Representation Shifts In Auditor Decision Processes In Analytical Procedures

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The Role of Problem Representation Shifts in Auditor Decision Processes in Analytical Procedures

Author : James Lloyd Bierstaker
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (129 download)

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Book Synopsis The Role of Problem Representation Shifts in Auditor Decision Processes in Analytical Procedures by : James Lloyd Bierstaker

Download or read book The Role of Problem Representation Shifts in Auditor Decision Processes in Analytical Procedures written by James Lloyd Bierstaker and published by . This book was released on 1999 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: In audit analytical procedures, research has shown that auditors have difficulty proposing possible explanations for financial statement discrepancies (Bedard and Biggs 1991a). One source of this difficulty is that auditors may represent analytical procedures problems incorrectly; that is, their mental image of the problem does not contain the underlying cause of the discrepancies. Because shifting initial representations of problems is difficult, auditor decision processes are affected. The purpose of this study is to investigate how problem representation shifts can lead auditors to better insight into possible explanations of discrepancies, and thus improve auditor decision processes in analytical procedures. To accomplish this purpose, verbal protocol data from Bedard and Biggs (1991a) were used to develop a series of problem representations and prompts for the analytical procedures task used in that study. The prompts were given to activate relevant knowledge structures in memory and encourage successive shifts toward the correct representation. Think-aloud verbal protocols were collected from 12 senior auditors with three to five years? experience to provide evidence of problem representation shifts and decision processes.The results indicate that: (1) all subjects initially formulated an unproductive problem representation; (2) only one subject shifted to a productive problem representation and solved the case without prompts; and (3) even with prompts to subjects were unable to solve the case. These findings suggest that shifting to a productive problem representation was critical in achieving effective decision processes and identifying the seeded error in this analytical procedures task. Auditors who developed a thorough understanding of the financial relationships in the case prior to proposing potential solutions were better able to shift problem representations and solve the case. In addition, to processes related to an explanation inherited from client management, quot;wheel spinningquot; and truncated hypothesis generation, inhibited problem representation shifts.

Handbook of Attitudes, Volume 2: Applications

Author : Dolores Albarracin
Publisher : Routledge
ISBN 13 : 1351712349
Total Pages : 610 pages
Book Rating : 4.3/5 (517 download)

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Book Synopsis Handbook of Attitudes, Volume 2: Applications by : Dolores Albarracin

Download or read book Handbook of Attitudes, Volume 2: Applications written by Dolores Albarracin and published by Routledge. This book was released on 2018-10-10 with total page 610 pages. Available in PDF, EPUB and Kindle. Book excerpt: Attitudes are evaluations of people, places, things, and ideas. They help us to navigate through a complex world. They provide guidance for decisions about which products to buy, how to travel to work, or where to go on vacation. They color our perceptions of others. Carefully crafted interventions can change attitudes and behavior. Yet attitudes, beliefs, and behavior are often formed and changed in casual social exchanges. The mere perception that other people—say, rich people— favor something may be sufficient to make another person favor it. People’s own actions also influence their attitudes, such that they adjust to be more supportive of the actions. People’s belief systems even change to align with and support their preferences, which at its extreme is a form of denial for which people lack awareness. These two volumes of The Handbook of Attitudes provide authoritative, critical surveys of theory and research about attitudes, beliefs, persuasion, and behavior from key authors in these areas. This second volume covers applications to measurement, behavior prediction, and interventions in the areas of cancer, HIV, substance use, diet, and exercise, as well as in politics, intergroup relations, aggression, migrations, advertising, accounting, education, and the environment.

Auditing

Author :
Publisher :
ISBN 13 :
Total Pages : 930 pages
Book Rating : 4.E/5 ( download)

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Book Synopsis Auditing by :

Download or read book Auditing written by and published by . This book was released on 2003 with total page 930 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Judgment and Decision Making in Accounting

Author : Sarah E. Bonner
Publisher : Prentice Hall
ISBN 13 :
Total Pages : 488 pages
Book Rating : 4.4/5 (91 download)

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Book Synopsis Judgment and Decision Making in Accounting by : Sarah E. Bonner

Download or read book Judgment and Decision Making in Accounting written by Sarah E. Bonner and published by Prentice Hall. This book was released on 2008 with total page 488 pages. Available in PDF, EPUB and Kindle. Book excerpt: This unique first edition is the only book on the market that delivers a contemporary synthesis of both psychology and accounting literature related to judgment and decision making. Judgment and Decision Making in Accounting is structured around an innovative framework that provides a unique way of thinking about JDM projects and organizing JDM research. Developed based on many years of teaching and research on accounting JDM, this unique framework succinctly describes the key issues in accounting JDM research, enabling readers to more quickly assimilate the vast material related to those issues. The framework also provides a basis to help readers evaluate their own current JDM research ideas, as well as generate further research questions.

The Effect of Perceived Deception on Auditor Judgment and Decision-making During Analytical Procedures

Author : Frank R. Nation (Jr.)
Publisher :
ISBN 13 :
Total Pages : 300 pages
Book Rating : 4.:/5 (91 download)

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Book Synopsis The Effect of Perceived Deception on Auditor Judgment and Decision-making During Analytical Procedures by : Frank R. Nation (Jr.)

Download or read book The Effect of Perceived Deception on Auditor Judgment and Decision-making During Analytical Procedures written by Frank R. Nation (Jr.) and published by . This book was released on 2013 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: This dissertation examines the influence of perceived deception on auditors' mental representations and subsequent judgments during the decision-making process associated with analytical procedures. Koonce's (1993) framework suggests that the cognitive construct characterized by a mental representation influences subsequent cognitive processes of hypothesis generation, information search, hypothesis evaluation and decision-making with regard to audit procedures during the conduct of analytical procedures. Attribute framing effects from prospect theory predict negative valence events such as the perception of deceit, lead to skeptical judgments. The experimental manipulation presents the participants with an inquiry interview in which an auditor asks the controller about the results of analytical procedures for the Net Sales and the Inventories accounts. The controller's responses to Net Sales are presented without exhibition of deceptive cues while his responses to Inventories queries exhibit behavioral deceptive cues. I predict that auditors' will be more skeptical with respect to the account linked with deceit and less skeptical of accounts not linked with deceit. In harmony with my predictions, I find support for this hypothesis. Additionally, I predict that decision outcomes will mirror the skeptical nature of the mental representations. Again, congruent with my predictions I find support for the hypotheses predicting that deceit produces negative valence in the mental representation of auditors, which, subsequently produces more skeptical decision outcomes relative to the accounts linked with perceived deceit.

Analytical Procedures, with Conforming Changes as of ..

Author :
Publisher :
ISBN 13 :
Total Pages : 100 pages
Book Rating : 4.3/5 (97 download)

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Book Synopsis Analytical Procedures, with Conforming Changes as of .. by :

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Wiley CIA Exam Review 2013, Internal Audit Knowledge Elements

Author : S. Rao Vallabhaneni
Publisher : John Wiley & Sons
ISBN 13 : 1118515196
Total Pages : 1232 pages
Book Rating : 4.1/5 (185 download)

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Book Synopsis Wiley CIA Exam Review 2013, Internal Audit Knowledge Elements by : S. Rao Vallabhaneni

Download or read book Wiley CIA Exam Review 2013, Internal Audit Knowledge Elements written by S. Rao Vallabhaneni and published by John Wiley & Sons. This book was released on 2013-02-19 with total page 1232 pages. Available in PDF, EPUB and Kindle. Book excerpt: The most comprehensive Certified Internal Auditor Exam preparation guide available One exam, three volumes of preparation. Here is the best source to help you prepare for the Certified Internal Auditor (CIA) exam covering the new syllabus, effective 2013. Wiley CIA Exam Review, Volume 3: Business Analysis and Information Technology addresses topics such as governance and business ethics; risk management; organizational structure, business processes, and risks; communication; management and leadership principles; information technology and business continuity; financial management; and global business environment. Includes fully developed theories and concepts, as opposed to superficial outlines found in other study guides Offers indicators that help candidates allot study time based on the weight given to each topic on the exam Indicates the level of difficulty expected for each topic on the exam as either "Awareness" or "Proficiency" so more time and effort can be assigned for the proficiency topics than for the awareness topics Presents highly comprehensive coverage of theory with glossary of technical terms Every volume in the Wiley CIA Exam Review series offers a successful learning system of visual aids and memorization techniques that enable certification candidates to form long-lasting impressions of covered material.

NBS Special Publication

Author :
Publisher :
ISBN 13 :
Total Pages : 894 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis NBS Special Publication by :

Download or read book NBS Special Publication written by and published by . This book was released on 1979 with total page 894 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Role of the Accounting Profession in Preventing Another Financial Crisis

Author : United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Securities, Insurance, and Investment
Publisher :
ISBN 13 :
Total Pages : 268 pages
Book Rating : 4.:/5 (319 download)

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Book Synopsis The Role of the Accounting Profession in Preventing Another Financial Crisis by : United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Securities, Insurance, and Investment

Download or read book The Role of the Accounting Profession in Preventing Another Financial Crisis written by United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Securities, Insurance, and Investment and published by . This book was released on 2011 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Systems Development Methods for the Next Century

Author : W. Gregory Wojtkowski
Publisher : Springer Science & Business Media
ISBN 13 : 1461559154
Total Pages : 562 pages
Book Rating : 4.4/5 (615 download)

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Book Synopsis Systems Development Methods for the Next Century by : W. Gregory Wojtkowski

Download or read book Systems Development Methods for the Next Century written by W. Gregory Wojtkowski and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 562 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a result of the ISD'97, Sixth International Conference on Information Systems Development-Methods and Tools, Theory and Practice held August 11-14, 1997 in Boise, Idaho, USA. The purpose of this Conference was to address the issues facing academia and industry when specifying, developing, managing and improving software systems. The selection of papers was carried out by the International Program Committee. All papers were reviewed in advance by at least three people. Papers were judged according to their originality, relevance and presentation quality. All papers were judged purely on their own merits, independently of other submissions. This year's Information Systems Development Conference-ISD'97 is the first ISD conference being held in the US. ISD was brought into existence almost ten years ago. It continues the fine tradition of the first Polish-Scandinavian Seminar on Current Trends in Information Systems Development Methodologies, held in Gdansk-Poland in 1988. ISD'98 will be held in Bled, Slovenia. ISD'97 consists not only of the technical program represented in these proceedings, but also tutorials on improved software testing and end-user information systems and workshop on sharing knowledge within international high technology industries that are intended for both, the research and business communities. We would like to thank the authors of papers accepted for ISD'97 who all made gal lant efforts to provide me with electronic copies of their manuscripts conforming to com mon guidelines. We thank them for thoughtfully responding to reviewers comments and carefully preparing their final contributions.

Government Auditing Standards - 2018 Revision

Author : United States Government Accountability Office
Publisher : Lulu.com
ISBN 13 : 0359536395
Total Pages : 234 pages
Book Rating : 4.3/5 (595 download)

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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.

Auditing Symposium IV

Author : Howard F. Stettler
Publisher :
ISBN 13 :
Total Pages : 142 pages
Book Rating : 4.:/5 ( download)

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Download or read book Auditing Symposium IV written by Howard F. Stettler and published by . This book was released on 1978 with total page 142 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Wiley CIA Exam Review, Conducting the Internal Audit Engagement

Author : S. Rao Vallabhaneni
Publisher : John Wiley & Sons
ISBN 13 : 0471718807
Total Pages : 640 pages
Book Rating : 4.4/5 (717 download)

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Download or read book Wiley CIA Exam Review, Conducting the Internal Audit Engagement written by S. Rao Vallabhaneni and published by John Wiley & Sons. This book was released on 2005-09-08 with total page 640 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Wiley CIA Exam Review is the best source to help readers prepare for the Certified Internal Auditor (CIA) exam, covering the Sarbanes-Oxley Act and more. Wiley CIA Exam Review, Volume 2: Conducting the Internal Audit Engagement covers conducting engagements, carrying out specific engagements, monitoring engagement outcomes, understanding fraud knowledge elements, using engagement tools, and more. Every volume in the Wiley CIA Exam Review series offers a successful learning system of visual aids and memorization techniques. Each volume is a comprehensive, single-source preparation tool that features theories and concepts, indicators that help candidates allot study time, full coverage of the IIA’s Attribute and Performance Standards, and in-depth of theory and practice.

Handbook of Organizational Behavior, Revised and Expanded

Author : Robert T. Golembiewski
Publisher : CRC Press
ISBN 13 : 1482290014
Total Pages : 828 pages
Book Rating : 4.4/5 (822 download)

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Book Synopsis Handbook of Organizational Behavior, Revised and Expanded by : Robert T. Golembiewski

Download or read book Handbook of Organizational Behavior, Revised and Expanded written by Robert T. Golembiewski and published by CRC Press. This book was released on 2000-10-24 with total page 828 pages. Available in PDF, EPUB and Kindle. Book excerpt: Building upon the strengths of the first edition while continuing to extend the influence and reach of organizational behavior (OB), the Second Edition of this groundbreaking reference/ text analyzes OB from a business marketing perspective-offering a thorough treatment of central, soon-to-be central, contiguous, and emerging topics of OB to facilitate greater viability and demand of OB practice. New edition incorporates more comparative perspectives throughout! Contributing to the dynamic, interdisciplinary state of OB theory and practice, the Handbook of Organizational Behavior, Second Edition comprehensively covers strategic and critical issues of the OB field with descriptive analyses and full documentation details the essential principles defining core OB such as organizational design, structure, culture, leadership theory, and risk taking advances solutions to setting operational definitions throughout the field comparatively discusses numerous situations and variables to provide clarity to mixed or inconclusive research findings utilizes cross-cultural approaches to examine recent issues concerning race, ethnicity, and gender reevaluates value standards and paradigms of change in OB investigates cross-national examples of OB development, including case studies from the United States and India and much more! Written by 45 worldwide specialists and containing over 3500 references, tables, drawings, and equations, the Handbook of Organizational Behavior, Second Edition is a definitive reference for public administrators, consultants, organizational behavior specialists, behavioral psychologists, political scientists, and sociologists, as well as a necessary and worthwhile text for upper-level undergraduate and graduate students taking organizational behavior courses in the departments of public administration, psychology, management, education, and sociology.

Wiley CIAexcel Exam Review 2014

Author : S. Rao Vallabhaneni
Publisher : John Wiley & Sons
ISBN 13 : 1118965442
Total Pages : 1232 pages
Book Rating : 4.1/5 (189 download)

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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 1232 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 3, Internal Audit Knowledge Elements covers the key topics on Part III of the exam. These include business processes; financial accounting and finance; managerial accounting; regulatory, legal, and economics; and information technology. 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.

Wiley CIA Exam Review 2019, Part 3

Author : S. Rao Vallabhaneni
Publisher : John Wiley & Sons
ISBN 13 : 1119524490
Total Pages : 1200 pages
Book Rating : 4.1/5 (195 download)

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Book Synopsis Wiley CIA Exam Review 2019, Part 3 by : S. Rao Vallabhaneni

Download or read book Wiley CIA Exam Review 2019, Part 3 written by S. Rao Vallabhaneni and published by John Wiley & Sons. This book was released on 2019-03-26 with total page 1200 pages. Available in PDF, EPUB and Kindle. Book excerpt: WILEY CIAexcel EXAM REVIEW 2019 THE SELF-STUDY SUPPORT YOU NEED TO PASS THE CIA EXAM Part 3: Internal Audit Knowledge Elements Provides comprehensive coverage based on the exam syllabus, along with multiple-choice practice questions with answers and explanations Deals with governance and business ethics, risk management, information technology, and the global business environment Features a glossary of CIA Exam terms—good source for candidates preparing for and answering the exam questions Assists the CIA Exam candidate in successfully preparing for the exam Based on the CIA body of knowledge developed by The Institute of Internal Auditors (IIA), Wiley CIAexcel Exam Review 2019 learning system provides a student-focused and learning-oriented experience for CIA candidates. Passing the CIA Exam on your first attempt is possible. We'd like to help. Feature section examines the topics of Governance and Business Ethics, Risk Management, Organizational Structure and Business Processes and Risks, Communications, Management and Leadership Principles, IT and Business Continuity, Financial Management, and Global Business Environment

The Routledge Companion to Auditing

Author : David Hay
Publisher : Routledge
ISBN 13 : 1136210342
Total Pages : 504 pages
Book Rating : 4.1/5 (362 download)

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Book Synopsis The Routledge Companion to Auditing by : David Hay

Download or read book The Routledge Companion to Auditing written by David Hay and published by Routledge. This book was released on 2014-09-15 with total page 504 pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditing has been a subject of some controversy, and there have been repeated attempts at reforming its practice globally. This comprehensive companion surveys the state of the discipline, including emerging and cutting-edge trends. It covers the most important and controversial issues, including auditing ethics, auditor independence, social and environmental accounting as well as the future of the field. This handbook is vital reading for legislators, regulators, professionals, commentators, students and researchers involved with auditing and accounting. The collection will also prove an ideal starting place for researchers from other fields looking to break into this vital subject.