Download Advances in Accounting, Vol. 23 by Philip M. J. Reckers PDF

By Philip M. J. Reckers

This sequence makes a speciality of the tutorial and theoretical aspect of the career within the parts of monetary accounting, accounting schooling and auditing. Articles diversity from empirical and analytical, to the improvement of latest applied sciences. Advances in Accounting is now on hand on-line at ScienceDirect - full-text on-line from quantity 17 onwards.

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We included packaging and testing as one entity even though we differentiated them in the introduction. Sher and Yang (2005) observe that, though initially distinct, over time these two activities have blended into one entity and are conducted by the same companies due to the necessity to meet market demands quickly and efficiently. Once the packaging process is complete, virtually all companies also test the product rather than waste time and money sending it out for inspection. The majority of patents (9,255) were granted to those in the manufacturing end of the value chain.

Participant Demographics (n=181). 8 One or more participants did not respond. Participants could list more than one certification. b four categories: Big 4, national, regional, and local. 0), resulting in two groups – low and high client IT complexity. We adopted Hackbarth, Grover, and Mun’s (2003) IT expertise measurement approach as participants rated their own IT expertise using three categories: novice, intermediate, and expert. Type and Number of Internal Control Documentation Formats 39 Dependent Variables Following prior research (Bierstaker & Wright, 2004), our documentation format question was designed to elicit a wide variety of formats.

78 AICPA, 1995). S. House of Representatives, Committee on Financial Services, 2002). S. capital markets. As a result, auditing standard organizations throughout the world are currently considering what changes to internal control documentation practices are warranted (Bierstaker & Wright, 2004). 61; ISA 400 IFA, 2003). Although prior research has examined the use of different documentation formats, these studies involved large firms and were generally conducted prior to the recent rapid growth in client information technology (IT) (Mock & Turner, 1981; Cushing & Loebbecke, 1986; Bierstaker, 1999a).

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