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Article
Publication date: 1 July 2003

William J. Read and D.V. Rama

Whistle‐blowing can play an important role in the internal control environment of an organization, and internal auditors are its natural outlets. This study examines…

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Abstract

Whistle‐blowing can play an important role in the internal control environment of an organization, and internal auditors are its natural outlets. This study examines whistle‐blowing complaints received by internal auditors based on survey responses from 129 chief internal auditors of US manufacturing companies. Within the past two years, 71 percent of chief internal auditors received whistle‐blowing complaints, 65 percent of which were found to be true upon investigation. The receipt of whistle‐blowing complaints was positively associated with involvement of internal auditing in monitoring compliance with the corporate code of conduct, and with audit committee support of internal auditing (as evidenced by audit committee involvement in decisions to dismiss the chief internal auditor). These results are consistent with recent calls by the Committee of Sponsoring Organizations and others for public companies to maintain and enforce a code of conduct, and by the Blue Ribbon Committee and others about the need for audit committees to deal proactively with internal and external auditors.

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Managerial Auditing Journal, vol. 18 no. 5
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 12 April 2013

Dorothy Feldmann and William J. Read

The purpose of this study is to examine whether credit ratings inform auditors' going‐concern (GC) audit opinions for companies facing imminent bankruptcy.

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Abstract

Purpose

The purpose of this study is to examine whether credit ratings inform auditors' going‐concern (GC) audit opinions for companies facing imminent bankruptcy.

Design/methodology/approach

Using data from BankruptcyData.com the authors identify US publicly‐held, financially‐distressed companies that filed bankruptcy from January 1, 2000 through June 30, 2009. Logistic regression is applied by regressing audit opinion type on select financial, industry, and credit rating data.

Findings

Results show that the likelihood of an auditor issuing a GC opinion is associated with the credit rating issued by Standard & Poor's (S&P) preceding the audit report date. In results supporting the idea that the auditor's opinion has informational value, the paper also finds that after issuance of a GC report, S&P's credit rating tends to be downgraded.

Research limitations/implications

While the findings indicate observable relationships between audit opinions and credit ratings, the models used in primary analysis cannot determine causality.

Originality/value

This study sheds some light on how credit ratings and audit opinions may be inter‐related in distressed companies, an issue previously not investigated in the literature.

Details

Managerial Auditing Journal, vol. 28 no. 4
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 1 February 2003

K. Raghunandan, William J. Read and Clifford D. Brown

The American Institute of Certified Public Accountants (AICPA) has established 150 semester hours as the minimum education requirement to qualify to take the CPA examination. This…

1761

Abstract

The American Institute of Certified Public Accountants (AICPA) has established 150 semester hours as the minimum education requirement to qualify to take the CPA examination. This educational requirement is generally believed to impose additional potential costs on students, academic accounting departments, public accounting firms, and audit clients. Since a goal of the 150‐hour rule is to improve the overall quality of work performed by CPAs, it is worthwhile to examine whether an association exists between the number of semester hours of education and performance on the CPA exam. After controlling for SAT scores (verbal and quantitative), accounting credit hours, and enrollment in CPA coaching courses, this study found that first‐time candidates, on a national basis, having a minimum of 150‐semester hours of education performed better on the CPA exam. We interpret these results as indicating that there are benefits to students, CPA firms, and their audit clients from the higher education standard.

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Managerial Auditing Journal, vol. 18 no. 1
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 1 February 1974

Frances Neel Cheney

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Term. 37203. Mrs. Cheney does not sell the books listed here. They are…

411

Abstract

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Term. 37203. Mrs. Cheney does not sell the books listed here. They are available through normal trade sources. Mrs. Cheney, being a member of the editorial board of Pierian Press, will not review Pierian Press reference books in this column. Descriptions of Pierian Press reference books will be included elsewhere in this publication.

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Reference Services Review, vol. 2 no. 2
Type: Research Article
ISSN: 0090-7324

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Article
Publication date: 1 January 1989

Stuart Hannabuss

The management of children′s literature is a search for value andsuitability. Effective policies in library and educational work arebased firmly on knowledge of materials, and on…

1012

Abstract

The management of children′s literature is a search for value and suitability. Effective policies in library and educational work are based firmly on knowledge of materials, and on the bibliographical and critical frame within which the materials appear and might best be selected. Boundaries, like those between quality and popular books, and between children′s and adult materials, present important challenges for selection, and implicit in this process are professional acumen and judgement. Yet also there are attitudes and systems of values, which can powerfully influence selection on grounds of morality and good taste. To guard against undue subjectivity, the knowledge frame should acknowledge the relevance of social and experiential context for all reading materials, how readers think as well as how they read, and what explicit and implicit agendas the authors have. The good professional takes all these factors on board.

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Library Management, vol. 10 no. 1
Type: Research Article
ISSN: 0143-5124

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Article
Publication date: 1 March 1974

Frances Neel Cheney

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Tenn. 37203. Mrs. Cheney does not sell the books listed here. They are…

300

Abstract

Communications regarding this column should be addressed to Mrs. Cheney, Peabody Library School, Nashville, Tenn. 37203. Mrs. Cheney does not sell the books listed here. They are available through normal trade sources. Mrs. Cheney, being a member of the editorial board of Pierian Press, will not review Pierian Press reference books in this column. Descriptions of Pierian Press reference books will be included elsewhere in this publication.

Details

Reference Services Review, vol. 2 no. 3
Type: Research Article
ISSN: 0090-7324

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Article
Publication date: 1 March 1907

MUCH has already been said and written upon the subject of the indicator: but in view of the general trend of advanced Public Library administration a little space may with…

47

Abstract

MUCH has already been said and written upon the subject of the indicator: but in view of the general trend of advanced Public Library administration a little space may with advantage be devoted again to the consideration of its value as a modern library appliance. Passing over (a) the decision of that curiously constituted committee formed in 1879 to consider and report on indicators, and (b) the support which it received in 1880 from the Library Association, it may be said that for the next fourteen or fifteen years the indicator system was the popular, almost the universal, system in vogue throughout the country. Of late years professional opinion as to its value has undergone a remarkable change. The reaction which has set in was brought about chiefly by the introduction of Open Access in 1894, with the many reforms that accompanied it, though much, doubtless, was due to the prevalence of a more exact and systematic knowledge of librarianship, and to the natural evolution of ideas. It is not, however, intended in this paper to compare the indicator with the open access system, but with others suitable to the requirements of a closed library.

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New Library World, vol. 9 no. 9
Type: Research Article
ISSN: 0307-4803

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Article
Publication date: 1 February 1948

F.C. Francis

The foundation collection of the printed books now forming the Library of the British Museum was that of Sir Hans Sloane. This comprised about 40,000 volumes. To it was added in…

128

Abstract

The foundation collection of the printed books now forming the Library of the British Museum was that of Sir Hans Sloane. This comprised about 40,000 volumes. To it was added in 1759 the Royal collection, begun in the time of Henry VII and inherited by George II from his predecessors on the throne.

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Journal of Documentation, vol. 4 no. 1
Type: Research Article
ISSN: 0022-0418

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Book part
Publication date: 1 November 2018

Abstract

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William A. Paton: A Study of his Accounting Thought
Type: Book
ISBN: 978-1-78756-408-4

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Book part
Publication date: 29 August 2018

Paul A. Pautler

The Bureau of Economics in the Federal Trade Commission has a three-part role in the Agency and the strength of its functions changed over time depending on the preferences and…

Abstract

The Bureau of Economics in the Federal Trade Commission has a three-part role in the Agency and the strength of its functions changed over time depending on the preferences and ideology of the FTC’s leaders, developments in the field of economics, and the tenor of the times. The over-riding current role is to provide well considered, unbiased economic advice regarding antitrust and consumer protection law enforcement cases to the legal staff and the Commission. The second role, which long ago was primary, is to provide reports on investigations of various industries to the public and public officials. This role was more recently called research or “policy R&D”. A third role is to advocate for competition and markets both domestically and internationally. As a practical matter, the provision of economic advice to the FTC and to the legal staff has required that the economists wear “two hats,” helping the legal staff investigate cases and provide evidence to support law enforcement cases while also providing advice to the legal bureaus and to the Commission on which cases to pursue (thus providing “a second set of eyes” to evaluate cases). There is sometimes a tension in those functions because building a case is not the same as evaluating a case. Economists and the Bureau of Economics have provided such services to the FTC for over 100 years proving that a sub-organization can survive while playing roles that sometimes conflict. Such a life is not, however, always easy or fun.

Details

Healthcare Antitrust, Settlements, and the Federal Trade Commission
Type: Book
ISBN: 978-1-78756-599-9

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