The Effects of Knowledge Transfer on Complex Problem Representation and Judgment in Auditing

Download The Effects of Knowledge Transfer on Complex Problem Representation and Judgment in Auditing PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 122 pages
Book Rating : 4.:/5 (11 download)

DOWNLOAD NOW!


Book Synopsis The Effects of Knowledge Transfer on Complex Problem Representation and Judgment in Auditing by : Brandon Vagner

Download or read book The Effects of Knowledge Transfer on Complex Problem Representation and Judgment in Auditing written by Brandon Vagner and published by . This book was released on 2017 with total page 122 pages. Available in PDF, EPUB and Kindle. Book excerpt: An inherent aspect of an audit is the level of task complexity that junior auditors (staff and senior level associates) endure on a daily basis. This complexity directly impacts an auditor's ability to form an appropriate problem representation, which in turn impacts judgment performance. One of the key components of this process is having sufficient knowledge for purposes of problem representation; without it, the auditor's problem representation and ultimately judgment performance are negatively impacted. Conversely, audit teams can positively influence the conciseness of problem representation and performance by way of effective task-specific knowledge transfer. Knowledge transfer in the audit field occurs during three distinct phases: when an auditor reviews prior and/or current year workpapers; when an auditor requests help; and/or during the workpaper review process. For purposes of efficiency and increasing (i.e. improving) problem representation, prior to any deleterious effects, it's critical that the audit profession understand how to maximize the knowledge transfer as soon as possible after the auditor's initial assignment of the task. Because auditors commonly will immediately refer to audit programs in the current year documentation in the electronic audit file to gain an understanding of the task, maximizing the knowledge transfer within the electronic audit file is critical to increasing auditor judgment performance. I propose utilizing media richness theory to establish an increased media rich transfer of knowledge via the electronic audit file from the audit managers (expert) to junior auditors (novice). Procedure screens within the electronic audit file would likely be categorized as "written, formal" mediums within the media richness theory, because the source of information is impersonal. However, if audit firms can successfully transform the transfer of information within the audit files from being solely formal document screens to also incorporate personal source characteristics, they will successfully increase the information richness, which will allow for a more successful transfer of knowledge and subsequently the ability for the auditor to more effectively form a problem representation.

Advances in Accounting Behavioral Research

Download Advances in Accounting Behavioral Research PDF Online Free

Author :
Publisher : Emerald Group Publishing
ISBN 13 : 0857241389
Total Pages : 231 pages
Book Rating : 4.8/5 (572 download)

DOWNLOAD NOW!


Book Synopsis Advances in Accounting Behavioral Research by : Vicky Arnold

Download or read book Advances in Accounting Behavioral Research written by Vicky Arnold and published by Emerald Group Publishing. This book was released on 2010-07-02 with total page 231 pages. Available in PDF, EPUB and Kindle. Book excerpt: Focuses on the social context that influences accounting as well as the means for supporting information production and dissemination, that is, technology. This title includes studies that examine both the short-term implications of technology use on individuals and the long-term implications of technology on organizational evolution.

The Effect of Experience on the Development of Knowledge Structures that Transfer Across Audit Domains

Download The Effect of Experience on the Development of Knowledge Structures that Transfer Across Audit Domains PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 139 pages
Book Rating : 4.:/5 (249 download)

DOWNLOAD NOW!


Book Synopsis The Effect of Experience on the Development of Knowledge Structures that Transfer Across Audit Domains by : Jay Christopher Thibodeau

Download or read book The Effect of Experience on the Development of Knowledge Structures that Transfer Across Audit Domains written by Jay Christopher Thibodeau and published by . This book was released on 1996 with total page 139 pages. Available in PDF, EPUB and Kindle. Book excerpt:

ECMLG 2017 13th European Conference on Management, Leadership and Governance

Download ECMLG 2017 13th European Conference on Management, Leadership and Governance PDF Online Free

Author :
Publisher : Academic Conferences and publishing limited
ISBN 13 : 1911218646
Total Pages : 623 pages
Book Rating : 4.9/5 (112 download)

DOWNLOAD NOW!


Book Synopsis ECMLG 2017 13th European Conference on Management, Leadership and Governance by : Martin Rich

Download or read book ECMLG 2017 13th European Conference on Management, Leadership and Governance written by Martin Rich and published by Academic Conferences and publishing limited. This book was released on 2017-12-11 with total page 623 pages. Available in PDF, EPUB and Kindle. Book excerpt: hese Proceedings represent the work of contributors to the 13th European Conference on Management Leadership and Governance, ECMLG 2017, hosted this year by the Cass Business School, City, University of London on 11-12 December 2017. The Conference Chair is Dr Martin Rich. The conference will be opened with a keynote address by Dr Helen Rothberg from Marist College, Poughkeepsie, USA with a speech entitled Everything I Know about Leadership I Learned as a Bartender. On the second day the keynote will be delivered by Dr Amanda Goodall from City, University of London on the topic of Why we need core business experts as leaders. ECMLG is a well established platform for individuals to present their research findings, display their work in progress and discuss conceptual advances in many different branches of Management, Leadership and Governance. At the same time it provides an important opportunity for members of the community to come together with peers, share knowledge and exchange ideas. With an initial submission of 160 abstracts, after the double blind, peer review process there are 61 academic papers, 8 PhD Papers and 2 Work in Progress papers in these Conference Proceedings. These papers reflect the truly global nature of research in the area with contributions from, Australia, Austria, Belgium, Brazil, Canada, Czech Republic, Finland, Germany, Hungary, Iran, Ireland, Israel, Kazakhstan, Kenya, Lithuania, Malaysia,

The Effect of Presentation Format and Experience on Analytical Review Judgments in a Going-concern Context

Download The Effect of Presentation Format and Experience on Analytical Review Judgments in a Going-concern Context PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 48 pages
Book Rating : 4.:/5 ( download)

DOWNLOAD NOW!


Book Synopsis The Effect of Presentation Format and Experience on Analytical Review Judgments in a Going-concern Context by : Mary York Christ

Download or read book The Effect of Presentation Format and Experience on Analytical Review Judgments in a Going-concern Context written by Mary York Christ and published by . This book was released on 1995 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Psychology of Expertise

Download The Psychology of Expertise PDF Online Free

Author :
Publisher : Psychology Press
ISBN 13 : 1317779533
Total Pages : 622 pages
Book Rating : 4.3/5 (177 download)

DOWNLOAD NOW!


Book Synopsis The Psychology of Expertise by : Robert R. Hoffman

Download or read book The Psychology of Expertise written by Robert R. Hoffman and published by Psychology Press. This book was released on 2014-02-25 with total page 622 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume investigates our ability to capture, and then apply, expertise. In recent years, expertise has come to be regarded as an increasingly valuable and surprisingly elusive resource. Experts, who were the sole active dispensers of certain kinds of knowledge in the days before AI, have themselves become the objects of empirical inquiry, in which their knowledge is elicited and studied -- by knowledge engineers, experimental psychologists, applied psychologists, or other experts -- involved in the development of expert systems. This book achieves a marriage between experimentalists, applied scientists, and theoreticians who deal with expertise. It envisions the benefits to society of an advanced technology for capturing and disseminating the knowledge and skills of the best corporate managers, the most seasoned pilots, and the most renowned medical diagnosticians. This book should be of interest to psychologists as well as to knowledge engineers who are "out in the trenches" developing expert systems, and anyone pondering the nature of expertise and the question of how it can be elicited and studied scientifically. The book's scope and the pivotal concepts that it elucidates and appraises, as well as the extensive categorized bibliographies it includes, make this volume a landmark in the field of expert systems and AI as well as the field of applied experimental psychology.

Continuous Auditing

Download Continuous Auditing PDF Online Free

Author :
Publisher : Emerald Group Publishing
ISBN 13 : 1787434141
Total Pages : 359 pages
Book Rating : 4.7/5 (874 download)

DOWNLOAD NOW!


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.

Model Rules of Professional Conduct

Download Model Rules of Professional Conduct PDF Online Free

Author :
Publisher : American Bar Association
ISBN 13 : 9781590318737
Total Pages : 216 pages
Book Rating : 4.3/5 (187 download)

DOWNLOAD NOW!


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.

Artificial Intelligence in Accounting and Auditing

Download Artificial Intelligence in Accounting and Auditing PDF Online Free

Author :
Publisher : Berg Publishers
ISBN 13 : 9780854961849
Total Pages : 424 pages
Book Rating : 4.9/5 (618 download)

DOWNLOAD NOW!


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.

Journal of Accounting Literature

Download Journal of Accounting Literature PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 324 pages
Book Rating : 4.E/5 ( download)

DOWNLOAD NOW!


Book Synopsis Journal of Accounting Literature by :

Download or read book Journal of Accounting Literature written by and published by . This book was released on 1989 with total page 324 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Expert Systems in Accounting

Download Expert Systems in Accounting PDF Online Free

Author :
Publisher : Prentice Hall
ISBN 13 :
Total Pages : 280 pages
Book Rating : 4.3/5 ( download)

DOWNLOAD NOW!


Book Synopsis Expert Systems in Accounting by : Alex Edwards

Download or read book Expert Systems in Accounting written by Alex Edwards and published by Prentice Hall. This book was released on 1989 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Social Science Research

Download Social Science Research PDF Online Free

Author :
Publisher : CreateSpace
ISBN 13 : 9781475146127
Total Pages : 156 pages
Book Rating : 4.1/5 (461 download)

DOWNLOAD NOW!


Book Synopsis Social Science Research by : Anol Bhattacherjee

Download or read book Social Science Research written by Anol Bhattacherjee and published by CreateSpace. This book was released on 2012-04-01 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is designed to introduce doctoral and graduate students to the process of conducting scientific research in the social sciences, business, education, public health, and related disciplines. It is a one-stop, comprehensive, and compact source for foundational concepts in behavioral research, and can serve as a stand-alone text or as a supplement to research readings in any doctoral seminar or research methods class. This book is currently used as a research text at universities on six continents and will shortly be available in nine different languages.

Brink's Modern Internal Auditing

Download Brink's Modern Internal Auditing PDF Online Free

Author :
Publisher : John Wiley & Sons
ISBN 13 : 0470463872
Total Pages : 1186 pages
Book Rating : 4.4/5 (74 download)

DOWNLOAD NOW!


Book Synopsis Brink's Modern Internal Auditing by : Robert R. Moeller

Download or read book Brink's Modern Internal Auditing written by Robert R. Moeller and published by John Wiley & Sons. This book was released on 2009-04-15 with total page 1186 pages. Available in PDF, EPUB and Kindle. Book excerpt: Today's internal auditor is responsible for creating higher standards of professional conduct and for greater protection against inefficiency, misconduct, illegal activity, and fraud. Now completely revised and updated, Brink's Modern Internal Auditing, Seventh Edition is a comprehensive resource and reference book on the changing world of internal auditing, including new coverage of the role of the auditor and internal control. An invaluable resource for both the new and seasoned internal auditor, the Seventh Edition provides auditors with the body of knowledge needed in order to be effective.

Becoming a Knowledge-Sharing Organization

Download Becoming a Knowledge-Sharing Organization PDF Online Free

Author :
Publisher : World Bank Publications
ISBN 13 : 1464809445
Total Pages : 277 pages
Book Rating : 4.4/5 (648 download)

DOWNLOAD NOW!


Book Synopsis Becoming a Knowledge-Sharing Organization by : Steffen Soulejman Janus

Download or read book Becoming a Knowledge-Sharing Organization written by Steffen Soulejman Janus and published by World Bank Publications. This book was released on 2016-10-28 with total page 277 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume offers a simple, systematic guide to creating a knowledge sharing practice in your organization. It shows how to build the enabling environment and develop the skills needed to capture and share knowledge gained from operational experiences to improve performance and scale-up successes. Its recommendations are grounded on the insights gained from the past seven years of collaboration between the World Bank and its clients around the world—ministries and national agencies operating in various sectors—who are working to strengthen their operations through robust knowledge sharing. While informed by the academic literature on knowledge management and organizational learning, this handbook’s operational background and many real-world examples and tips provide a missing, practical foundation for public sector officials in developing countries and for development practitioners. However, though written with a public sector audience in mind, the overall concepts and approaches will also hold true for most organizations in the private sector and the developed world.

Communication in internal audit

Download Communication in internal audit PDF Online Free

Author :
Publisher : Wydawnictwo Poznańskiego Towarzystwa Przyjaciół Nauk
ISBN 13 : 8376544853
Total Pages : 166 pages
Book Rating : 4.3/5 (765 download)

DOWNLOAD NOW!


Book Synopsis Communication in internal audit by : Joanna Przybylska

Download or read book Communication in internal audit written by Joanna Przybylska and published by Wydawnictwo Poznańskiego Towarzystwa Przyjaciół Nauk. This book was released on 2021-01-11 with total page 166 pages. Available in PDF, EPUB and Kindle. Book excerpt:

British Education Index

Download British Education Index PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 852 pages
Book Rating : 4.3/5 (91 download)

DOWNLOAD NOW!


Book Synopsis British Education Index by :

Download or read book British Education Index written by and published by . This book was released on 2000 with total page 852 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Federal Information System Controls Audit Manual (FISCAM)

Download Federal Information System Controls Audit Manual (FISCAM) PDF Online Free

Author :
Publisher : DIANE Publishing
ISBN 13 : 1437914063
Total Pages : 601 pages
Book Rating : 4.4/5 (379 download)

DOWNLOAD NOW!


Book Synopsis Federal Information System Controls Audit Manual (FISCAM) by : Robert F. Dacey

Download or read book Federal Information System Controls Audit Manual (FISCAM) written by Robert F. Dacey and published by DIANE Publishing. This book was released on 2010-11 with total page 601 pages. Available in PDF, EPUB and Kindle. Book excerpt: FISCAM presents a methodology for performing info. system (IS) control audits of governmental entities in accordance with professional standards. FISCAM is designed to be used on financial and performance audits and attestation engagements. The methodology in the FISCAM incorp. the following: (1) A top-down, risk-based approach that considers materiality and significance in determining audit procedures; (2) Evaluation of entitywide controls and their effect on audit risk; (3) Evaluation of general controls and their pervasive impact on bus. process controls; (4) Evaluation of security mgmt. at all levels; (5) Control hierarchy to evaluate IS control weaknesses; (6) Groupings of control categories consistent with the nature of the risk. Illus.