An Examination of Factors Influencing Managers' and Auditors' Assessments of the Appropriateness of an Accounting Treatment and Earnings Management Intentions
- Understanding E-Commerce Risk. McNamee, David; Chan, Sally // Internal Auditor;Apr2001, Vol. 58 Issue 2, p60
Discusses the issues that internal auditors and managers need to consider when developing an e-commerce risk management plan. Customer-expectations risk; Ways in which auditors can prevent reputation risk in the e-commerce environment; Strategy for mitigating computer security risk in line with...
- How Do CEOs Perceive Suggested New Rules of Global Competitiveness in the Twenty-First Century? Hagen, Abdalla F.; Lodha, Shyam S. // American Business Review;Jan2004, Vol. 22 Issue 1, p62
Focuses on how chief executive officers perceive suggested rules of global competitiveness in the 21st century in the United States. Effects of technological advances on competition; Building of dynamic capabilities.
- Chief Audit Execs Come to the Fore. // Business Finance;May2005, Vol. 11 Issue 5, p14
This article discusses issues related to chief audit executives (CAEs). During the 1980s and 1990s, many organizations rotated nonaudit executives through the CAE position, and an MBA degree was often thought to be sufficient qualification for the job. Now many companies are reevaluating that...
- CONCEPTUL DE VALOARE ADÄ‚UGATÄ‚ ÃŽN AUDITUL INTERN. Popescu, Marin; Vasile, Emilia // Internal Auditing & Risk Management;Jun2011, Vol. 6 Issue 2, p49
The analysis showed that no risk management process is perfect for identifying all failures and in order to avoid them, the managers must take into consideration the recommendations of the internal auditors.
- Director Seeks Support for Retail in P.B. Harbin, Julie Poucher // San Diego Business Journal;4/5/2004, Vol. 25 Issue 14, p26
Presents the views of Benjamin Nicholls, Director of the business improvement association in Pacific Beach, California on business and commerce in the area. Economic conditions; Commercial vacancy rate; Growth of industries in professional services, health care, finance, computers and design;...
- JUST TELL ME WHAT I NEED TO KNOW. JACKA, J. MICHAEL // Internal Auditor;Dec2012, Vol. 69 Issue 6, p71
The author looks at the need to simplify audit reports to address corporate progress and issues efficiently. He believes that the reports featured parts including the Background section for executive knowledge about his or her department and Audit Approach section for audit measures made in...
- Ethics and Corporate Governance: The Issues Raised by the Cadbury Report in the United Kingdom. Boyd, Colin // Journal of Business Ethics;Feb96, Vol. 15 Issue 2, p167
In the late 1980s there was a series of sensational business scandals in the United Kingdom. There was particular public outrage at the plundering of pension funds by Robert Maxwell, at the failure of auditors to expose the impending bankruptcy of the Bank of Credit and Commerce International,...
- A Daily-level Purchasing Model at an E-commerce Site. Sato, Shota; Asahi, Yumi // International Journal of Electrical & Computer Engineering (2088;Dec2012, Vol. 2 Issue 6, p831
Recently, the e-commerce sites market in Japan is growing. Many companies in e-commerce sites compete for customers each other. Therefore, ecommerce managers need to find good customers who may benefit before these customers purchase at rivals. Some preceding studies discuss which visits lead to...
- United Kingdom. Hambly, Graham // Chartered Accountants Journal;Oct2003, Vol. 82 Issue 9, p79
Focuses on the issues affecting the British economy recent as of October 2003. Failure of business establishments and the government to combat fraud; Launching of a business confidence monitor group; Salary of financial professionals.