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Author : Eric LeRoy Denna
Publisher :
ISBN 13 :
Total Pages : 314 pages
Book Rating : 4.3/5 (129 download)
Download or read book Toward a Representation of Auditor Knowledge written by Eric LeRoy Denna and published by . This book was released on 1989 with total page 314 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : David Michael Frederick
Publisher :
ISBN 13 :
Total Pages : 101 pages
Book Rating : 4.:/5 (221 download)
Download or read book Auditor's Representation and Retrieval of Knowledge in Internal Control Evaluation written by David Michael Frederick and published by . This book was released on 19?? with total page 101 pages. Available in PDF, EPUB and Kindle. Book excerpt: of their incomplete knowledge.
Author : James Lloyd Bierstaker
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (129 download)
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.
Author : United States Government Accountability Office
Publisher : Lulu.com
ISBN 13 : 0359536395
Total Pages : 234 pages
Book Rating : 4.3/5 (595 download)
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.
Author : Bill Cope
Publisher : Elsevier
ISBN 13 : 178063174X
Total Pages : 545 pages
Book Rating : 4.7/5 (86 download)
Download or read book Towards A Semantic Web written by Bill Cope and published by Elsevier. This book was released on 2011-01-14 with total page 545 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book addresses the question of how knowledge is currently documented, and may soon be documented in the context of what it calls 'semantic publishing'. This takes two forms: a more narrowly and technically defined 'semantic web'; as well as a broader notion of semantic publishing. This book examines the ways in which knowledge is represented in journal articles and books. By contrast, it goes on to explore the potential impacts of semantic publishing on academic research and authorship. It sets this in the context of changing knowledge ecologies: the way research is done; the way knowledge is represented and; the modes of knowledge access used by researchers, students and the general public. - Provides an introduction to the 'semantic web' and semantic publishing for readers outside the field of computer science - Discusses the relevance of the 'semantic web' and semantic publishing more broadly, and its application to academic research - Examines the changing ecologies of knowledge production
Author :
Publisher : Goodwill Trading Co., Inc.
ISBN 13 : 9789715741255
Total Pages : 364 pages
Book Rating : 4.7/5 (412 download)
Download or read book Textbook in Auditing Theory written by and published by Goodwill Trading Co., Inc.. This book was released on with total page 364 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Noel James Harding
Publisher :
ISBN 13 :
Total Pages : 186 pages
Book Rating : 4.:/5 (221 download)
Download or read book Knowledge Representation and Audit Review Performance written by Noel James Harding and published by . This book was released on 1996 with total page 186 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Brandon Vagner
Publisher :
ISBN 13 :
Total Pages : 122 pages
Book Rating : 4.:/5 (11 download)
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.
Author :
Publisher :
ISBN 13 :
Total Pages : 760 pages
Book Rating : 4.3/5 (91 download)
Download or read book American Doctoral Dissertations written by and published by . This book was released on 1989 with total page 760 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Lawrence A. Ponemon
Publisher : Springer Science & Business Media
ISBN 13 : 1461231906
Total Pages : 210 pages
Book Rating : 4.4/5 (612 download)
Download or read book Auditing written by Lawrence A. Ponemon and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 210 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book has been prepared for those readers who want to maintain their knowledge of current developments in the field of behavioral research as applied to auditing. The articles and papers presented in this volume were selected because they will contribute to the knowledge and advancement of not only the individual researcher or educator, but also of the profession. It is our belief that if research endeavors may be viewed as having stages of life, then the field of behavioral research in auditing is in its genesis. Almost twenty years ago, in speaking of the state of the art of psychology, William Hays expressed a most·appropriate thought: Experimental evidence is accumulating at a rapid rate in psychology, and efforts at constructing psychological theories with mathematical deductive power are constantly being made. However, it seems safe to say that it will be sometime before there are psychological laws and theories on a par with those of physics. The absence of a general theory does not imply that those relations are missing or unhpportant in psychology; the discovery and specification of relations is the process by which those theories are built. (Hays, 1973, p. 40.) In the first chapter, "Experimental Research and the Distinctive Features of Accounting Settings," Robert Libby presents an encompassing and knowledgeable summary of the changes that have taken place during the last decade in human information processing research in accounting and experimental economics as it relates to those issues.
Author : Cecelia Clegg
Publisher : Routledge
ISBN 13 : 1317008928
Total Pages : 268 pages
Book Rating : 4.3/5 (17 download)
Download or read book Towards Professional Wisdom written by Cecelia Clegg and published by Routledge. This book was released on 2016-02-24 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt: People professions - such as social work, teaching, nursing, ministry and counselling - are at heart ethical or moral enterprises. Much recent theorizing has been concerned to show that effective professional deliberation and judgement cannot be reduced either to technical rationality or to simple obedience to general occupational procedures or prescriptions. Professional judgement would seem to require the development of a distinctive mode of practical (ethical) reflection or 'wisdom' - perhaps along the lines of Aristotle's 'phronesis' or practical wisdom. Reflection is required to address such key professional concerns as: What is the impact of official prescription and regulation on professional judgement? How should conflicts of professional judgement and public/political accountability be resolved? How might one reconcile tensions between universal justice and equality and particular client need? What is the role of emotion and/or affect in 'people professional' practice? This ground-breaking work addresses, in a thoroughly multidisciplinary way, the central question of the nature of professional judgement and deliberation that has recently come to the fore in the academic literature of profession and professionalism. It proposes a marked shift - in theory, practice and policy-making - away from technical-rational approaches to professional decision-making in favour of reflection and deliberation informed by responsible moral judgement. This reflects a significant progressive trend in this literature by taking practical wisdom, rather than technical rationality, to lie at the heart of professional judgement. It is unique in bringing together key authors from different professional fields to address the issue of professional wisdom in a cross-professional and multidisciplinary way.
Author : Agnieszka Jędrzejewska
Publisher : Springer Nature
ISBN 13 : 3031332113
Total Pages : 1363 pages
Book Rating : 4.0/5 (313 download)
Download or read book International RILEM Conference on Synergising Expertise towards Sustainability and Robustness of Cement-based Materials and Concrete Structures written by Agnieszka Jędrzejewska and published by Springer Nature. This book was released on 2023-06-10 with total page 1363 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book highlights the latest advances, innovations, and applications in cement-based materials (CBM) and concrete structures, as presented by leading international researchers and engineers at the International RILEM Conference on synergizing expertise toward sustainability and robustness of CBM and concrete structures (SynerCrete), held in Milos Island, Greece, on June 14-16, 2023. The aim of the conference was to discuss and arouse progress in research, development, and application of CBM and structural concrete through combination of expertise from distinct fields of knowledge, such as performance-based design, 3D modeling for analysis/design, building information modeling, and even robotics, while keeping focus on multiscale approaches at time and spatial levels. It covers a diverse range of topics concerning alternative concrete formulations for adaptation to climate change, performance-based and multiphysics/multiscale design and innovative testing, structural health monitoring and maintenance management, integral BIM-based planning, and resource-responsible building. The contributions, which were selected by means of a rigorous international peer-review process, present a wealth of exciting ideas that will open novel research directions and foster new multidisciplinary collaborations. The two volumes encompass more than 200 original contributions in the field.
Author : Beat Schmid
Publisher : Springer
ISBN 13 : 0306470098
Total Pages : 841 pages
Book Rating : 4.3/5 (64 download)
Download or read book Towards the E-Society written by Beat Schmid and published by Springer. This book was released on 2008-11-16 with total page 841 pages. Available in PDF, EPUB and Kindle. Book excerpt: I3E 2001 is the first in a series of conferences on e-commerce, e-business, and- government organised by the three IFIP committees TC6, TC8, and TC11. It provides a forum, where users, engineers, and scientists from academia, industry, and government can present their latest findings in e-commerce, e-business, and- government applications and the underlying technology to support those applications. The conference comprises a main track and mini tracks dedicated to special topics. The papers presented in the main track were rigorously refereed and selected by the International Programme Committee of the conference. Thematically they were grouped in the following sessions: – Sessions on security and trust, comprising nine papers referring to both trust and security in general as well as presenting specific concepts for enhancing trust in the digital society. – Session on inter-organisational transactions, covering papers related to auditing of inter-organizational trade procedures, cross-organizational workflow and transactions in Business to Business platforms. – Session on virtual enterprises, encompassing papers describing innovative approaches for creating virtual enterprises as well as describing examples of virtual enterprises in specific industries. – Session on online communities containing three papers, which provide case studies of specific online communities and various concepts on how companies can build and harness the potential of online communities. – Sessions on strategies and business models with papers describing specific business models as well as general overviews of specific approaches for E- Strategy formulation.
Author : Hans-Jürgen Kugler
Publisher : Springer Science & Business Media
ISBN 13 : 9783540584209
Total Pages : 606 pages
Book Rating : 4.5/5 (842 download)
Download or read book Towards a Pan-European Telecommunication Service Infrastructure - IS&N '94 written by Hans-Jürgen Kugler and published by Springer Science & Business Media. This book was released on 1994-08-30 with total page 606 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume constitutes the proceedings of the Second International Conference on Intelligence in Broadband Services and Networks (IS&N '94), held in Aachen, Germany in September 1994. The book addresses the design of telecommunication services in the rapidly changing technological and regulatory environment. The 47 revised papers presented in the volume reflect work done under the CEC RACE project "Intelligence in Services and Networks" as well as individual research done independently. The volume is organized in 11 chapters, all introduced by surveys by the session chairpersons. Among the topics covered are: the context of IS&N, user interfaces, component models and service creation, TMN implementation, service management, and beyond IN.
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)
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.
Author : Dolores Albarracin
Publisher : Routledge
ISBN 13 : 1351712349
Total Pages : 610 pages
Book Rating : 4.3/5 (517 download)
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.
Author : Dr Vincent Cassar
Publisher : Academic Conferences Limited
ISBN 13 : 1910810118
Total Pages : 478 pages
Book Rating : 4.9/5 (18 download)
Download or read book ECRM2015-Proceedings of the 14th European Conference on Research Methods 2015 written by Dr Vincent Cassar and published by Academic Conferences Limited. This book was released on 2015-06-01 with total page 478 pages. Available in PDF, EPUB and Kindle. Book excerpt: Complete proceedings of the 14th European Conference on Research Methodology for Business and Management Studies Valletta, Malta Published by Academic Conferences and Publishing International
