Zobrazeno 1 - 6
of 6
pro vyhledávání: '"George W. Krull"'
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b90fac87a351207d42bdd7453ca6c72e
https://doi.org/10.2139/ssrn.4205646
https://doi.org/10.2139/ssrn.4205646
Publikováno v:
Research in Accounting Regulation. 29:79-89
The relevance-measurability tradeoff is at the very heart of accounting and auditing; typically, what is most relevant to practitioners is also notoriously difficult to measure. When it comes to auditing, the measurement of the audit quality of an au
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b490d8ddd2920107adf59f09edc157ee
https://doi.org/10.1016/j.racreg.2017.04.009
https://doi.org/10.1016/j.racreg.2017.04.009
Publikováno v:
AIS Educator Journal. 12:59-68
This paper describes a case approach for teaching internal control evaluation (ICE) using an Excel spreadsheet patterned after software from Grant Thornton LLP (Grant) named INFOCUS. Although INFOCUS is not used or supported anymore by Grant, it was
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1fac72213a9a4e885f2649e4ab4cd6ff
https://doi.org/10.3194/1935-8156-12.1.59
https://doi.org/10.3194/1935-8156-12.1.59
Publikováno v:
Issues in Accounting Education. 23:357-367
INTRODUCTION Over the past few years the profession has witnessed a visible decline in the number of students graduating from U.S. accounting doctoral programs. A review of the accounting Ph.D. program listing in the Hasselback Directory reveals that
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::76f099647196bb41f919079a976429e5
https://doi.org/10.2308/iace.2008.23.3.357
https://doi.org/10.2308/iace.2008.23.3.357
Publikováno v:
Issues in Accounting Education. 21:113-125
In April 2004, Bill Felix, then president of the AAA, appointed the Ad Hoc Committee to Assess the Supply and Demand for Accounting Ph.D.s (The Committee), charged with documenting the existence of any shortage of new Ph.D.-qualified accounting facul
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b98c9994e54c3188e76c6dd0f2c5b22d
https://doi.org/10.2308/iace.2006.21.2.113
https://doi.org/10.2308/iace.2006.21.2.113
Publikováno v:
Decision Sciences. 23:957-972
Auditors' assessment of management's dispositions presumably affects their subsequent judgments. However, little is known about the process by which auditors infer characteristics of management. This paper proposes the theory of correspondent inferen
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::87016dc89f194c552b4c08eaa47ad0fe
https://doi.org/10.1111/j.1540-5915.1992.tb00428.x
https://doi.org/10.1111/j.1540-5915.1992.tb00428.x