To make high-quality research more accessible and easier to explore.

Fields:
118 results ✕ Clear filters

Wealth Effects on Consumption in a Modified Life-Cycle Model

Review of Economic Studies 1972 39(4), 443-453
Journal Article Wealth Effects on Consumption in a Modified Life-Cycle Model Get access A. S. Deaton A. S. Deaton Department of Applied Economics, Cambridge Search for other works by this author on: Oxford Academic Google Scholar The Review of Economic Studies, Volume 39, Issue 4, September 1972, Pages 443–453, https://doi.org/10.2307/2296512 Published: 01 September 1972

Demand for Consumer Durables: Stock Adjustment Models and Alternative Specifications of Stock Depletion

Review of Economic Studies 1972 39(3), 281
Journal Article Demand for Consumer Durables: Stock Adjustment Models and Alternative Specifications of Stock Depletion Get access Ross A. Williams Ross A. Williams Monash University Search for other works by this author on: Oxford Academic Google Scholar The Review of Economic Studies, Volume 39, Issue 3, July 1972, Pages 281–295, https://doi.org/10.2307/2296359 Published: 01 July 1972 Article history Received: 01 January 1971 Revision received: 01 May 1971 Published: 01 July 1972

The Study of Partnership Accounting Through Role Playing.

The Accounting Review 1972 47(3), 610-612
The article discusses the study of partnership accounting through role playing. Learning from traditional pedagogical methods the author has in their stead attempted a role-playing sequence in teaching partnership accounting. The motive was threefold: to test a different, and hopefully more effective, teaching method; to stimulate students at the semester's start to a level of concentrated effort, and; to quickly generate the harmony that comes about when students in a class get to know each other. The results of this role-playing technique, has been excellent. Examination results appear to have improved, thus alleviating any concern that coverage of the material might suffer. Because students have to learn about partnerships without formal instruction, the important process of self-learning is stimulated. An ancillary benefit of this technique was the rapprochement that ensued, both between students, as well as between students and teacher. The professor's part is one of a silent on-looker who is present for consultation on knotty problems that may arise during the simulation.

The Relationship of Internal Control Evaluation and Audit Sample Size.

The Accounting Review 1972 47(2), 260-269
This article presents information on the relationship between internal control evaluation and audit sample size. The purpose of this paper was to analyze the relationship of internal control and sample size and to discuss the two suggested linking techniques. There is a logical relationship between internal control and sample size and that, although either proposed technique accomplishes the linking, the Bayesian approach is preferable. A seemingly plausible and often stated justification for relating control and saw pie size is the direct effect that internal control exercises over the state of the population from which the sample is drawn. It is apparent that internal control procedures will determine the possibility of errors within a population. Good control exhibits a causal relationship diminishing probability of errors as control effectiveness decreases, the probability of errors increases. Thus, this obvious relationship seems to justify the inverse relationship of control and necessary sample size. However, although it is not readily apparent, the state of internal control and sample size are automatically linked in classical sampling theory. The confidence level and precision with which an auditor desires to make an estimate from a sample are a function of the size of the sample and the statistical variance of the population from which the sample is drawn.