Zobrazeno 1 - 10
of 20
pro vyhledávání: '"Tim Kizirian"'
Publikováno v:
Review of Business Information Systems (RBIS). 23:1-6
We provide practical considerations to guide auditors in performing a preliminary assessment of the design of the auditee’s control structure related to income tax account balances and their related disclosures which should contribute to more relia
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::eab4a95e791e1737b4c89af545d36eb5
https://doi.org/10.19030/rbis.v23i1.10330
https://doi.org/10.19030/rbis.v23i1.10330
Autor:
Tim Kizirian, Jeff Decker
Publikováno v:
Journal of Business Case Studies (JBCS). 13:109-114
This student case study is intended for use in the accounting classroom to develop a stronger understanding of potential fraud indicators and their level of significance. Auditing standard setters have responded to high profile accounting frauds by i
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::86e57159419b70470e62c2a66fcf48fc
https://doi.org/10.19030/jbcs.v13i4.10032
https://doi.org/10.19030/jbcs.v13i4.10032
Autor:
Ruben Sargsyan, Tim Kizirian
Publikováno v:
Journal of Business & Economics Research (JBER). 14:127-138
This study examines the effects of non-audit services on auditors’ risk and materiality judgments. The results revealed a significantly negative association between non-audit services and auditors’ risk judgments, but only for services involving
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4669bb6250dfb836e36b843b13959e66
https://doi.org/10.19030/jber.v14i4.9801
https://doi.org/10.19030/jber.v14i4.9801
Publikováno v:
Journal of Business Case Studies (JBCS). 12:99-102
Our case study focuses on developing the student’s understanding of the auditor’s evaluation of prospective audit clients. A comprehensive evaluation is uniquely important since the client acceptance decision can be the chief contributor to audit
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::28ea33a5e6ff507c1f34708a6d3f5f6f
https://doi.org/10.19030/jbcs.v12i3.9710
https://doi.org/10.19030/jbcs.v12i3.9710
Autor:
Wallace Leese, Tim Kizirian
Publikováno v:
American Journal of Business Education (AJBE). 2:55-58
The reciprocal method of service department cost allocation requires linear equations to be solved simultaneously. These computations are often so complex as to cause the abandonment of the reciprocal method in favor of the less sophisticated direct
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::381469b008c303505fc43a5406be73d5
https://doi.org/10.19030/ajbe.v2i9.4609
https://doi.org/10.19030/ajbe.v2i9.4609
Publikováno v:
International Journal of Auditing. 11:149-163
This study uses audit file data to analyze the association between the auditors' preliminary assessments of going-concern and fraud risk and the planning and performance of the financial statement audit. We analyze the association between the above r
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c49bee55488c3cc70a848f5bdf4c47bb
https://doi.org/10.1111/j.1099-1123.2007.00362.x
https://doi.org/10.1111/j.1099-1123.2007.00362.x
Publikováno v:
Journal of Business Case Studies (JBCS). 2:23-28
his paper presents three teaching cases on common types of conflicts of interest in the workplace: (1) fraternization (supervisor-subordinate dating), (2) nepotism, and (3) when a relative or friend is employed by a supplier or customer. These short
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e8a7a0251b77e056939c3cb32824d71e
https://doi.org/10.19030/jbcs.v2i4.4904
https://doi.org/10.19030/jbcs.v2i4.4904
Publikováno v:
Journal of Business Case Studies (JBCS). 2:57-62
This paper presents a teaching case intended for use in an undergraduate auditing or fraud class. In the case, readers encounter an audit client, Video Planet, Inc., which exhibits many of the symptoms of companies that have been found to engage in f
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e17692d83f82ecf7c762ecb6fb631844
https://doi.org/10.19030/jbcs.v2i1.4880
https://doi.org/10.19030/jbcs.v2i1.4880
Publikováno v:
International Journal of Auditing. 9:79-90
This study investigates whether internal control reliability affects information system audit hours and fees. Based on archived workpaper data from 60 clients of an international auditing firm we provide quantifiable evidence that well-designed inter
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ba5f4ea36dc7ef68f6b230920b2eece2
https://doi.org/10.1111/j.1099-1123.2005.00103.x
https://doi.org/10.1111/j.1099-1123.2005.00103.x
Publikováno v:
Review of Business Information Systems (RBIS). 8:41-54
Using information system audit documentation from 60 clients of a Big 4 firm, we extend Kizirian (2004) by examining whether management security control consciousness (i.e., the “tone at the top”) influences (1) security control activities perfor
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::161a864be9b9a97c3def7a6ff3e14712
https://doi.org/10.19030/rbis.v8i4.4476
https://doi.org/10.19030/rbis.v8i4.4476