نتایج جستجو برای: behavioural components of auditors
تعداد نتایج: 21176075 فیلتر نتایج به سال:
This study examined demographic characteristics and social interaction preferences of auditors. We incorporate the FIRO-B as a set of potentially significant explanatory variables. While FIRO-B has been used to evaluate public accountants, this is the first reported study to score the social interaction preferences of internal auditors. Moreover, this is the first study to compare internal and ...
Computer Assisted Audit Techniques (CAATs) encompass a range of computerized techniques that internal and external auditors use to facilitate their audit objectives. One of the most important CAATs is generalized audit software (GAS), which is a class of packaged software that allows auditors to interrogate a variety of databases, application software and other sources and then conduct analyses...
Financial auditors routinely search internal as well as public knowledge bases as part of the auditing process. Efficient search strategies are crucial for knowledge workers in general and for auditors in particular. Modern search technology quickly evolves; and features beyond keyword search like facetted search or visual overview of knowledge bases like graph visualisations emerge. It is ther...
Money laundering has become of increasing concern to law makers in recent years, principally because of its associations with terrorism. Recent legislative changes in the United Kingdom mean that auditors risk becoming state law enforcement agents in the private sector. We examine this legislation from the perspective of the changing nature of the relationship between auditors and the state, an...
A quasi-experiment was conducted to determine if the effectiveness of the R.C.S. Home Energy Audit Program could be improved by training auditors to use sodal-psychological principles during the audit procedure. Nine experienced home energy auditors attended two 1-day workshops in which they were trained to: (a) communicate vividly; (b) personalize their recommendations to homeowners; (c) induc...
In the model there are two types of nancial auditors with identical technology, one of which is endowed with a prior reputation for honesty. We characterize conditions under which there exists a \two-tier equilibrium" in which \reputable" auditors refuse bribes o ered by clients for fear of losing reputation, while \disreputable" auditors accept bribes because even persistent refusal does not c...
فرآیند حسابرسی متأثر از ویژگیهای فردی حسابرس است، لذا انتظار میرود تا حسابرس در فرآیند تصمیمگیری و قضاوت خود دچار سوگیریهای شناختی گردد. ارزیابی حسابرس از تداوم فعالیت، ممکن است در معرض اثر پیشگوییکامبخش قرارگیرد. به بیان دیگر، ممکن است حسابرس دچار این ترس شود که صاحبکار خود را ازدست بدهد. تئوری اغوا کنندگی اخلاقی بیان میدارد که این رفتار حسابرسان غیرارادی است. تجربه در سازماندهی و جمعآ...
The purpose of this study was to investigate the role of mediating the Philosophic - mindedness of auditors on the effects of social trust and social identity on professional judgment. Auditing is a branch of the social sciences and social components that affect the attitude of the auditor and the type of mental attitude of individuals that affects their professional judgment. The statistical p...
Hemispatial neglect is a severe cognitive condition frequently observed after a stroke, associated with unawareness of one side of space, disability and poor long-term outcome. Visuomotor feedback training (VFT) is a neglect rehabilitation technique that involves a simple, inexpensive and feasible training of grasping-to-lift rods at the centre. We compared the immediate and long-term effects o...
Background: The development of the insurance industry and the accounting system are two important pillars of economic development of any country and the ethical responsibility of auditors requires them to reduce the risk of their activities. The present study has developed a hierarchical analysis of the components affecting the professional liability insurance of auditors in order to develop th...
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