Zobrazeno 1 - 10
of 10
pro vyhledávání: '"Lydia L. F. Schleifer"'
Autor:
Lydia L. F. Schleifer, Richard B. Dull
Publikováno v:
The Routledge Handbook of Accounting Ethics ISBN: 9780429490224
The use of technology has increased the scope of ethical situations that must be considered by accountants. This chapter discusses the roots of ethics in accounting information systems, as well as considers a subset of current technologies and explor
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8f34602a6aa77b08477ee37d945a97c1
https://doi.org/10.4324/9780429490224-20
https://doi.org/10.4324/9780429490224-20
Publikováno v:
Accounting Education. 24:152-174
Students’ goal orientations are examined using two major frameworks for learning: achievement goal theory (AGT) and students’ approaches to learning (SAL). Previous student success research is extended, by examining goal constructs from the AGT f
Publikováno v:
Accounting Education. 22:1-17
Faculty tasked with revising the accounting curriculum to incorporate an ethics component may benefit from the experiences reported in the literature. We construct and describe a framework for the pedagogy of accounting ethics based upon extant liter
Autor:
Lydia L. F. Schleifer, Richard B. Dull
Publikováno v:
Issues in Accounting Education. 24:339-367
Flavell (1976, 232) describes metacognition as: “one's knowledge concerning one's own cognitive processes or anything related to them.” Metacognition has been characterized as “thinking about thinking” (Georghiades 2004), “thinking about le
Publikováno v:
Journal of Emerging Technologies in Accounting. 3:81-96
During recent years, there has been a significant increase in calls for corporate financial reporting transparency and for improved timeliness of financial information disclosures. To adapt to these changes in the financial reporting environment, aud
Publikováno v:
Managerial Auditing Journal. 14:127-137
Auditors generally describe risk in terms of probabilities. Risk arises from lack of information which in turn leads to uncertainty. Since uncertainty exists when information is deficient and information can be deficient in different ways, it follows
Publikováno v:
Managerial Auditing Journal. 11:5-13
Defines critical thinking as the art of examining an issue from numerous perspectives, questioning the validity of both the premisses and the conclusions. Critical thinking skills are essential to the internal auditor’s function. A recent update of
Publikováno v:
Journal of Applied Business Research (JABR). 7:10
The extensive body of literature and research concerning auditor independence, the so-called cornerstone of the profession, has centered mainly on alleged threats to perceived independence or threats to actual independence. The objective of this stud
An easy-to-use guide to financial analysis Essentials of Financial Analysis shows how to analyze a company as a prospective investment. This one-stop resource includes a basic introduction to accounting; shows how to use ratio analysis to evaluate a
Shows how managers can structure their activities and investment base to obtain the highest possible ROI. • Examines essential concepts of ROI, including the advantages of using certain techniques and the limitations associated with them. • Shows