Accountants' and Administrators' Guide: Budgeting for Results in Government (Book).
Abstract Reviews the book "Accountants' and Administrators' Guide: Budgeting for Results in Government," by James R. Griesemer.
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Using Microcomputers in Managerial Accounting (Book).
Abstract Reviews the book "Using Microcomputers in Managerial Accounting," by George Hildebrand.
The Recent Accounting and Economic Developments in the Middle East (Book).
Abstract Reviews the book "The Recent Accounting and Economic Developments in the Middle East," edited by V.K. Zimmerman.
Financial Accounting: An Introduction to Concepts, Methods, and Uses (Book).
Abstract Reviews the book "Financial Accounting: An Introduction to Concepts, Methods, and Uses," by Sidney Davidson, Clyde P. Stickney and Roman L. Weil.
Principles of Accounting/Financial Accounting: An Introduction (Book).
Abstract Reviews two books. "Principles of Accounting," 3rd ed., by Paul H. Walgenbach, Norman E. Dittrich and Ernest I. Hanson; "Financial Accounting: An Introduction," 4th ed., by Paul H. Walgenbach, Ernest I. Hanson and Norman E. Dittrich.
Anchoring in the Judgmental Evaluation of Audit Samples.
Abstract ABSTRACT: This study reports the results of two experiments designed to determine the anchor used by experienced auditors in their judgmental evaluation of a compliance test sample and a substantive test of details sample. Kinney and Uecker [1982] suggest that auditors use even odds as an anchor when evaluating compliance test samples. However, there are a number of other possible anchors. For instance, in a compliance test the auditor may also anchor on the tolerable error rate or an expectation of what will be found. The experiments reported in the following study discriminate among alternative explanations (anchors). The results indicate that there is anchoring behavior, but rather than showing that even odds or that a value stated in the problem is the anchor, it appears that experienced auditors make assessments of risk by starting from an "internal anchor" of five to ten percent.
Bilanzierungsgrundzatze im Wertpapierrecht der U.S.A. (Book).
Abstract Reviews the book "Bilanzierungsgrundsätze im Wertpapierrecht der U.S.A.," by Peter Wesner.
The Banking Jungle: How To Survive and Prosper in a Business Turned Topsy Turvy (Book).
Abstract Reviews the book "The Banking Jungle: How to Survive and Prosper in a Business Turned Topsy Turvy," by Paul S. Nadler and Richard B. Miller.
Internal Accountability: An International Emphasis (Book).
Abstract Reviews the book "Internal Accountability: An International Emphasis," by Wagdy M. Abdallah.
Handbook of EDP Auditing (Book).
Abstract Reviews the book "Handbook of EDP Auditing," by Stanley D. Halper, Glenn C. Davis, P. Jarlath O'Neil-Dunne and Pamela R. Pfau.