It is recognised that the fact of auditor independence is generally unobservable and therefore it is only normally when cases of audit failure arise that evidence of lack of independence in fact emerges. However, in advance of investigators’ judgments on the conduct of the audit, the Enron affair and subsequent collapse of Andersen has emphasised the significance of confidence in independence i...

Knowledge Management Systems that enhance and facilitate the process of finding the right expert in an organization have gained much attention in recent years. This chapter explores the potential benefits and challenges of using ontologies for improving existing systems. A modeling technique from requirements engineering is used to evaluate the proposed system and analyze the impact it would ha...

To accomplish knowledge intensive tasks, people in organizations must be able to find the knowledge or information needed to solve complex problems. For this, people often rely on their past experiences, explicit documents, and others who have the needed expertise. Knowledge Management Systems that enhance and facilitate the process of finding the right expert in an organization have gained muc...

We present a compilation-based approach to reducing the representational distance between application domain experts and AI planning technology. The approach combines a representation designed to match the structure of human expertise in the construction industry with an established planning technique. The design of this representation is derived from a study carried out with experts in the ind...

Penelitian dilakukan untuk mengkonfirmasi pengaruh kualitas audit, auditor tenure, KAP Nature of Industry bagi kecurangan laporan keuangan perusahaan papan utama selama tiga tahun penelitian, kepada puluh tujuh dengan total seratus dua belas sampel menggunakan purposive sampling dalam cara pengumpulannya. peneliti metode analisis deskriptif regresi linear berganda. Hasil menunjukkan secara simu...

Cyber-physical-social system (CPSS) allows individuals to share personal information collected from not only cyberspace, but also physical space. This has resulted in generating numerous data at a user’s local storage. However, it is very expensive for users to store large data sets, and it also causes problems in data management. Therefore, it is of critical importance to outsource the data to...

We present a compilation based approach to reducing the representational distance between application do main experts and AI planning technology The ap proach combines a representation designed to match the structure of human expertise in the construction industry with an established planning technique The design of this representation is derived from a study carried out with experts in the ind...

We present a compilation-based approach to reducing the representational distance between application domain experts and AI planning technology. The approach combines a representation designed to match the structure of human expertise in the construction industry with an established planning technique. The design of this representation is derived from a study carried out with experts in the ind...

The reality and perception of auditor independence is fundamental to public confidence in financial reporting. A new Independence Standards Board was set up in the U.S. in 1997 and the European Union (EU) is currently seeking to establish a common core of independence principles (EC Green Paper 1996). This paper explores, using a questionnaire instrument, U.K. interested parties' perceptions of...