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Jodi L. Gissel
While regulators criticize auditors for lacking appropriate professional skepticism (SEC, 2010, 2013; PCAOB, 2012), auditing standards lack a clear, consistent definition (Nelson, 2009; Hurtt, Brown-Liburd, Earley, & Krishnamoorthy, 2013), leaving applic...
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Retna Sari, Stefanie Andrian
Pág. 384 - 390
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Prabowo Hadi Asmoro, Erwin Saraswati, Zaki Baridwan
Pág. 221 - 231
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Prabowo Hadi Asmoro, Erwin Saraswati, Zaki Baridwan
Pág. 221 - 231
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Fauzia Agustina, Nurkholis Nurkholis, Mohamad Khoiru Rusydi
Pág. 275 - 287
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This paper examines whether it is possible to shape trait professional skepticism of accounting students through undergraduate and graduate university programs. Using Hurtt’s Professional Skepticism Scale (HPSS), we surveyed 432 students of the Poz...
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Victor Pattiasina, Anita Latuheru, Dwita Fa?intan Ariani
Pág. 1 - 10
The current research aimed to know the influence of audit?s experience, independence, audit?s competence, audit?s situation, time budget pressure, and gender of the audit?s professional skeptic. This research was conducted at the BPKP agency of Papua, In...
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Nancy L. Johnson, Faye Larson, Anne DeMersseman
The shortage of academically qualified accounting professors makes this a relevant time to increase the use of online tools for content delivery, assignment completion and assessment. Accounting students employed as teaching assistants (TA) can develop p...
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Joel Barker, Chadrick Frederick
The Earned Income Tax Credit is a refundable credit designed to assist working families with children; especially those who are considered to be living at or close to the poverty level. Over the last decade billions of dollars have been lost due to the i...
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Intiyas Utami,Sutarto Wijono
Pág. 293 - 302
Auditing is a process to verify financial statements that require a high degree of professional skepticism from auditors. However, auditors individually have cognitive limitation in processing information. Overall assessment potentially leads to halo eff...
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Aloyce R. Kaliba, Kimberly K. Powell, Walter L. Crockett
We assessed the impact of Part B, section 326 of the Title III program using data from three historically Black Universities.The Title III program aims at strengthening the resource capacity of Historically Black Colleges and Universities (HBCUs) with el...
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Qianhua (Q) Ling, Michael D. Akers
The passage of the Sarbanes-Oxley Act of 2002 (SOX) heightened the importance of internal controls and accordingly, a key control - the internal audit function. Consequently, management and external auditors have both increased their reliance on in...
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Anna J. Johnson-Snyder, Rajalakshmi Chandrasekran
In this case, students are required to conduct an initial assessment of a potential audit client and provide a well-supported recommendation to the audit partner. Specifically, students are assigned a company and asked to gather and evaluate data on it a...
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Elena - Madalina VATAMANESCU,Ioana-Felicia CONSTANTIN
Pág. 61
The online social networks allow individuals to continuously create and model their self-presentations and representations. Facebook stands for a relevant example as people are given the uncensored opportunity to unfold their online selves according to t...
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