Download Advances in Accounting, Volume 23, 2008 by Elsevier PDF

By Elsevier

This sequence makes a speciality of the tutorial and theoretical facet of the occupation within the parts of monetary accounting, accounting schooling and auditing. Articles diversity from empirical and analytical, to the improvement of recent applied sciences.

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Participants were asked to estimate how frequently (0–100 percent) they use each of the following formats to document internal controls on a typical audit engagement: narrative, questionnaire, flowchart, matrix, and process mapping. There was also a blank in which respondents could add other formats (very few did so). Respondents were not limited to listing only one format. 1 percent for process maps. Firm Size To examine whether an association between internal control documentation choice and firm size exists, we ran analysis of covariance (ANCOVA) Table 2.

Gwilliam, D. R. (2001). Human resource management issues in accounting and audit firms: A research perspective. Aldershot, England: Ashgate. Carscallen, M. P. (1982). Audit efficiency. CPA Journal (May), 20–22. Cook, T. , & Campbell, D. T. (1979). Quasi-experimentation design & analysis issues for field settings. Boston, MA: Houghton Mifflin Company. Type and Number of Internal Control Documentation Formats 47 Cushing, B. , & Loebbecke, J. K. (1986). Comparison of audit methodologies of large accounting firms.

Additional Surrogate for Innovative Ability In this study we used patent frequency as a surrogate for innovative ability. However, patent frequency does not take into account the value of the patent granted. Patent value rather than simple patent frequency could be construed to be an important indicator of innovative ability. We estimated patent values using the Cobb–Douglas production function as used by Seethamraju (2003) and estimated the value of each patent at different value chain stages.

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