Accounting for Research and Development Costs (Book).
Reviews the book "Accounting for Research and Development Costs," by Warren J. McGregor.
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The Impact of Inflation on Internal Planning and Control (Book).
Reviews the book "The Impact of Inflation on Internal Planning and Control," by Allen H. Seed.
Modified Multinomial Bounds for Larger Number of Errors in Audits.
A modification of the multinomial bound has been developed which enables the auditor to obtain bounds for substantially larger numbers of errors in audit samples than was possible previously. In this paper, the characteristics of this modified bound are examined and compared with those of the widely used Stringer bound. It is found that the modified multinomial bound is usually considerably tighter than the Stringer bound and should be useful in many audit applications. The confidence level of the modified multinomial bound is also investigated by sampling simulation, and it is found that the level exceeds or is close to the nominal level for all populations studied.
Auditing Symposium V: Proceedings of the 1980 Touche Ross/University of Kansas Symposium on Auditing Problems (Book).
Reviews two books "Auditing Symposium V: Proceedings of the 1980 Touche Ross," and "University of Kansas Symposium on Auditing Problems," edited by Donald R. Nichols and Howard F. Stettler.
Task Complexity and Leadership Effectiveness in CPA Firms.
This study examines the leader/subordinate relationship between in-charge auditors and their staff assistants. Path-goal theory is used as a framework to analyze the effect of in-charge leader behavior on staff assistant satisfaction and motivation. The hypothesis is that the effects of leader behavior (i.e., consideration and initiating structure) are contingent upon the assistant's perception of task complexity, This hypothesis is supported by survey research using auditors working for four Big Eight accounting firms. Limitations and areas for future research are also discussed.
Introduction to Management Accounting (Book).
Reviews the book "Introduction to Management Accounting," 5th ed. by Charles T. Horngren.
Intermediate Accounting (Book).
Reviews the book "Intermediate Accounting," 7th ed., by Jay M. Smith and K. Fred Skousen.
Intermediate Accounting (Book).
Reviews the book "Intermediate Accounting," by James Don Edwards, Johnny R. Johnson and Roger A. Roemmich.
Survey of Present Practices in Recognizing Revenues, Expenses, Gains, and Losses (Book).
Reviews the book "Survey of Present Practices in Recognizing Revenues, Expenses, Gains, and Losses," by Henry R. Jaenicke.
Conceptual Foundations of Management Accounting (Book).
Reviews the book "Conceptual Foundations of Management Accounting," by Aahmed Belkaoui.