Advances in Accounting Behavioral Research

Advances in Accounting Behavioral Research
Author: Donna Bobek Schmitt
Publisher: Emerald Group Publishing
Total Pages: 229
Release: 2012-07-12
Genre: Business & Economics
ISBN: 1780527594

Focuses on research that examines both individual and organizational behavior relative to accounting.

Handbook of Attitudes, Volume 2: Applications

Handbook of Attitudes, Volume 2: Applications
Author: Dolores Albarracin
Publisher: Routledge
Total Pages: 610
Release: 2018-10-10
Genre: Psychology
ISBN: 1351712349

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.

Enhancing the Auditor's Fraud Detection Ability

Enhancing the Auditor's Fraud Detection Ability
Author: Maria Krambia-Kapardis
Publisher:
Total Pages: 194
Release: 2001
Genre: Business & Economics
ISBN:

There has been much debate about the auditor's role in fraud detection. Since auditors lack sufficient skill and experience to have a reasonable chance of detecting fraud, it is argued they should look to other disciplines for useful knowledge. This book draws on criminology, psychology and sociology to put forward a model of fraud aetiology which was tested in a study of major fraud offenders. Attention then focuses on a survey of auditor's experience in detecting material irregularities in the financial statements which tested the usefulness of an eclectic fraud detection model that includes the fraud aetiology model as one of its components.

Financial Fraud Prevention and Detection

Financial Fraud Prevention and Detection
Author: Michael R. Young
Publisher: John Wiley & Sons
Total Pages: 325
Release: 2013-09-06
Genre: Business & Economics
ISBN: 1118761634

Step-by-step guidance for board members and executives on preventing and detecting accounting fraud In the wake of highly publicized allegations of accounting irregularities and fraudulent financial reporting that are shaking up today's corporate community, Financial Fraud Prevention and Detection provides a step-by-step guide to how these crises can envelop a company and how to prevent them from happening in the first place. It is written for almost everyone involved: outside directors, audit committee members, senior executives, CFOs, CPAs, in-house lawyers, and outside law firms. Provides a blueprint for Fraud Prevention and Detection for corporate executives Presents step-by-step guidance to corporate boards and C-suite executives on managing the threat of accounting fraud Prepares directors and executives for the possibility of accounting irregularities Answers the question of how accounting fraud starts—and grows With solid strategies for prevention of accounting fraud as well as a process to follow when fraud has been discovered, Financial Fraud Prevention and Detection vividly explores the corporate environment that causes fraud, how it spreads, the kind of crises it can create for a company, and the best ways to deal with it.

Knowledge and Cognition

Knowledge and Cognition
Author: Lee W. Gregg
Publisher: Psychology Press
Total Pages: 333
Release: 2013-08-21
Genre: Psychology
ISBN: 1134924984

First Published in 1974. This volume is a collection of the papers presented at the Ninth Annual Symposium on Cognition, held at Carnegie-Mellon University in May 1973. The subject of the symposium was knowledge, or rather its internal representation in human memory, or in computer systems. Of all the recent symposia in this series, this one represents a meeting of the minds, in that all of the participants were strongly oriented toward information processing theories of cognition.

Government Auditing Standards - 2018 Revision

Government Auditing Standards - 2018 Revision
Author: United States Government Accountability Office
Publisher: Lulu.com
Total Pages: 234
Release: 2019-03-24
Genre: Reference
ISBN: 0359536395

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.