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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-0-76231-393-8

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Publication date: 11 October 2021

Alan Reinstein, Eileen Z. Taylor and Cathleen L. Miller

Materiality is a critical and challenging auditing concept. To help auditors improve their materiality judgments, the authors provide examples from Judaism, primarily due to its…

Abstract

Materiality is a critical and challenging auditing concept. To help auditors improve their materiality judgments, the authors provide examples from Judaism, primarily due to its longevity and the richness and variety of its stories. The authors show how Judaism interprets and applies materiality in many contexts. For each, the authors provide guidance on how auditors might apply these lessons to improve their materiality judgments. The authors examine five areas where Judaic examples can inform modern auditing including: (1) considering both quantitative and qualitative measures; (2) recognizing that small quantitative changes can lead to material qualitative effects; (3) understanding that ignoring small issues can become a slippery slope; (4) considering the importance of financial statement users’ needs in developing materiality criteria; and (5) prioritizing substance over form. In all examples, context is a critical factor to consider when applying materiality. These results should be of interest to auditors, financial statement users and others.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-83753-229-2

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Book part
Publication date: 19 May 2010

Brian Patrick Green, Alan Reinstein and Cathleen L. Miller

Standards for Accounting and Review Services (SSARS) Number (No.) 1, “Compilations and Review Services” (AICPA, 1979), provides guidance for public accountants associated with…

Abstract

Standards for Accounting and Review Services (SSARS) Number (No.) 1, “Compilations and Review Services” (AICPA, 1979), provides guidance for public accountants associated with unaudited financial statements through compilations and reviews. SSARS No. 8, “Amendment to SSARS No. 1, Compilation and Review of Financial Statements” (2000), extends this guidance to plain paper statements. Unlike traditional compilations, plain paper statements are intended only for the use of informed members of management.

To examine the effects of SSARS No. 8, we surveyed practicing Certified Public Accountants (CPAs) and bank loan officers to measure their perceptions of what constitute “submitted financial statements,” “third parties,” “informed members of management,” and other key terms that aroused concerns described in SSARS No. 8 comment letters. We find that several years after the issuance of SSARS No. 8, CPAs, even those somewhat familiar with SSARS No. 8, and bankers who have experience with plain paper statements do not fully understand the definitions and applications of SSARS No. 8. In addition, several of the concerns cited in the statement's Exposure Draft (ED) comment letters linger. The results suggest the need to either better education plain paper statement users or revise the standards, perhaps prohibiting a CPA's association with plain paper statements. We also identify future research questions.

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Ethics, Equity, and Regulation
Type: Book
ISBN: 978-1-84950-729-5

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Article
Publication date: 7 September 2010

Maureen Francis Mascha and Cathleen L. Miller

Using Bonner's model, this paper aims to examine the effects of skill level and the two task complexity dimensions – clarity and quantity of information – on subjects' internal…

1386

Abstract

Purpose

Using Bonner's model, this paper aims to examine the effects of skill level and the two task complexity dimensions – clarity and quantity of information – on subjects' internal control risk assessments.

Design/methodology/approach

The research expands the literature by isolating the individual components of task complexity and examining how skill interacts with either component in affecting decision making. It uses a 2×4 mixed factors laboratory experiment. This design allows the effects of task complexity and skill between and within subjects to be examined. The mixed factors design includes two levels (high and low) for each dimension of task complexity (clarity and quantity) on a between‐subjects basis, with four separate cases on a within‐subjects basis. Skill level is measured as the subject's task‐related knowledge. The subjects are senior‐level students in auditing courses at three Midwest universities.

Findings

It is found that subjects assess control risk too high, consistent with the conservatism principle. Skill level mediates this finding: high‐skill subjects make more accurate risk assessments; low‐skill subjects consistently assess control risk too high. Over repetitions of complex tasks, high‐skill subjects make more accurate assessments, while low‐skill subjects initially overstate, then improve. For repetitive simple tasks, both skill levels get worse, increasingly overstating their assessments. These findings support current practice, indicating that experienced auditors make complex risk assessments, where repetitive performance of complex tasks improves risk assessments. However, repetitive simple tasks may result in assessing control risk too high, resulting in excessive testing.

Originality/value

Consistent with prior research, the results suggest task complexity and subject skill are important considerations in experimental research designs.

Details

Managerial Auditing Journal, vol. 25 no. 8
Type: Research Article
ISSN: 0268-6902

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Book part
Publication date: 11 October 2021

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Abstract

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-83753-229-2

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Article
Publication date: 4 January 2011

Cathleen L. Miller, Philip H. Siegel and Alan Reinstein

This paper seeks to examine the effects of mentoring and organizational justice on auditors' relationships with their non‐mentor supervisors. While having a mentor should cause…

2474

Abstract

Purpose

This paper seeks to examine the effects of mentoring and organizational justice on auditors' relationships with their non‐mentor supervisors. While having a mentor should cause higher quality protégé auditors and their non‐mentor supervisor relationships, organizational justice perceptions should mediate this mentoring association. Thus, having a mentor should see higher procedural justice perceptions, which, in turn, should result in higher quality relationships between protégés and their non‐mentor supervisors.

Design/methodology/approach

A survey of 95 audit professionals shows that protégés report higher quality auditor‐supervisor relationships than do non‐protégés; however, having a mentor does not appear to be the determining factor.

Findings

Building on a prior study of Siegel et al., the paper finds that auditor attitudes towards the job (job satisfaction) and the firm (job commitment) eliminate the association between mentoring and quality of auditor‐supervisor relationships. Procedural justice, but not distributive justice, perceptions also mediate the relationship between job satisfaction and quality of auditor‐supervisor relationships. Procedural justice perceptions produce higher quality auditor‐supervisor relationships with non‐mentor supervisors.

Research limitations/implications

Using mediation regression techniques instead of the more stringent path analysis and using self‐reported survey data that derives a method variance could affect the generalizability of our results. Future research can correct these limitations.

Practical implications

The paper finds that while merely having a mentor need not improve relationships, mentoring programs can still greatly improve auditor‐supervisor relationships.

Originality/value

The paper includes implications for developing effective mentoring programs for CPA firms.

Details

Managerial Auditing Journal, vol. 26 no. 1
Type: Research Article
ISSN: 0268-6902

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Available. Content available
Book part
Publication date: 19 May 2010

Abstract

Details

Ethics, Equity, and Regulation
Type: Book
ISBN: 978-1-84950-729-5

Available. Content available
Book part
Publication date: 17 December 2007

Abstract

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-0-76231-393-8

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Article
Publication date: 1 July 1930

WE write on the eve of an Annual Meeting of the Library Association. We expect many interesting things from it, for although it is not the first meeting under the new…

40

Abstract

WE write on the eve of an Annual Meeting of the Library Association. We expect many interesting things from it, for although it is not the first meeting under the new constitution, it is the first in which all the sections will be actively engaged. From a membership of eight hundred in 1927 we are, in 1930, within measurable distance of a membership of three thousand; and, although we have not reached that figure by a few hundreds—and those few will be the most difficult to obtain quickly—this is a really memorable achievement. There are certain necessary results of the Association's expansion. In the former days it was possible for every member, if he desired, to attend all the meetings; today parallel meetings are necessary in order to represent all interests, and members must make a selection amongst the good things offered. Large meetings are not entirely desirable; discussion of any effective sort is impossible in them; and the speakers are usually those who always speak, and who possess more nerve than the rest of us. This does not mean that they are not worth a hearing. Nevertheless, seeing that at least 1,000 will be at Cambridge, small sectional meetings in which no one who has anything to say need be afraid of saying it, are an ideal to which we are forced by the growth of our numbers.

Details

New Library World, vol. 33 no. 2
Type: Research Article
ISSN: 0307-4803

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Article
Publication date: 26 December 2023

Nikita Rao, Jessica Kumar, Erin A. Weeks, Shannon Self-Brown, Cathleen E. Willging, Mary Helen O'Connor and Daniel J. Whitaker

Parent–child relationships formed in early childhood have profound implications for a child’s development and serve as a determinant for bio-social outcomes in adulthood. Positive…

84

Abstract

Purpose

Parent–child relationships formed in early childhood have profound implications for a child’s development and serve as a determinant for bio-social outcomes in adulthood. Positive parenting behaviors play a strong role in this development and are especially impactful during times of crisis because they buffer stressors that may lead to externalizing and internalizing behaviors. Children of forced migrants experience numerous extreme stressors and their parents may struggle with parenting due to their own adjustment and trauma histories. The purpose of this study is to understand how these parents conceptualize their struggles with parenting upon resettlement.

Design/methodology/approach

The authors conducted semi-structured interviews with 27 migrant parents from three communities (Afghan, Burmese and Congolese) to understand their parenting experiences. The authors applied thematic text analysis to analyze the data.

Findings

The authors identified four interrelated themes on parenting challenges across responses: adjustment to a new culture, acculturation differences, fear for children and balancing multiple responsibilities. The findings demonstrate that parents of different cultural backgrounds share certain experiences when negotiating a new cultural identity after resettlement. Providing educational programs that focus on these concerns may result in better outcomes for both parent and child.

Originality/value

These findings extend and reinforce the existing literature on parenting in a new context. While the parents in this research come from different cultures, they share certain experiences that are important to consider when developing parenting programs, social services and other interventions, such as what may be negotiable and nonnegotiable practices for parents of different cultures.

Details

Journal of Children's Services, vol. 19 no. 1
Type: Research Article
ISSN: 1746-6660

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