This book discusses various common occupational and organizational fraud schemes, based on the Association of Certified Fraud Examiners (ACFE) fraud tree and assist fraud examiners and auditors in correctly choosing the appropriate audit tests to uncover such various fraud schemes. The book also includes information about audit test red flags to watch out for, a list of recommended controls to help prevent future fraud related incidents, as well as step-by-step demonstrations of a number of common audit tests using IDEA (R) as a CAATT tool.

"Principles of Auditing" presents auditing from the perspective of an integrated audit complying the Sarbanes Oxley Act (SOX), under the standards of the Public Companies Accounting Oversight Board. It is the first textbook completely authored after SOX, and consequently uses the integrated audit model throughout. In addition, this text also facilitates an understanding of audits of non-public companies. A primary focus is the need for auditors to understand their clients and their industries. Highlighted illustrative industries include: health care providers, retail enterprises, the automotive industry, and the land development and home building industry.

Wie sieht eigentlich der Alltag eines WirtschaftsprA1/4fers aus? Holger Wirtz erklArt in diesem Buch, welche Kernaufgaben und -kompetenzen ein WirtschaftsprA1/4fer hat. Dieses Buch beschreibt ausfA1/4hrlich die GrundsAtze, nach denen WirtschaftsprA1/4fer AbschlussprA1/4fungen durchfA1/4hren: Von den allgemeinen BerufsgrundsAtzen A1/4ber die PrA1/4fungsplanung und die Bestimmung der Wesentlichkeit bis hin zur PrA1/4fung des Lageberichts sowie zur Berichterstattung im BestAtigungsvermerk und im PrA1/4fungsbericht. Vorgestellt werden auch Besonderheiten bei der DurchfA1/4hrung von KonzernabschlussprA1/4fungen, prA1/4fungsAhnlichen AuftrAgen und Unternehmensbewertungen.

Today, increasingly more, the word sustainability is present in all kinds of discussions: at home, at work, at school, in all society. Conscious of the environment where we live everybody looks to find the best solutions to solve problems that result from Human Being evolution. Management for a sustainable development appears as a process from which organizations try to use all its resources, as well as improve its organizational and technological development, in order to answer not only to the present but also to future human and social needs. Only in this way is it possible to improve the quality of life. Seen in this way, sustainable development is understood to be people centred. We have a special concern with cultural, social and economic dimensions, where individuals can develop, together as a society, whilst at the same time individual and organizational activities can be implemented without destroying the present diversity and complexity of the ecological system where we live. Taking into account these concerns, this book looks to cover issues related to the management for sustainable development in a context where organizations are continually facing high challenges for what concerns the items related to, amongst others, the re-use, recycling, waste reduction, add value, low costs and time of production, sustainable behaviour, not only in an environmental perspective but also in an organizational perspective. Today's organizations can no longer develop their practices based in the existent paradigms. On the contrary, it is necessary to completely break from these paradigms, creating a total change of mentality in the way we manage the organizational activities. Taking into account this reality, managing for a sustainable development appears as a management philosophy focused in productivity improvement considering different kinds of goals, such as biological, economic and social systems goals. Conscious of this reality, this book contributes to the exchange of experiences and perspectives about the state of research related to the management for a sustainable development, as well as the future direction of this research field. It looks to provide a support to academics and researchers, as well as those operating in the management field and who need to deal with policies and strategies related to sustainable development issues.

As millions of Americans struggle to find work in the wake of the Great Recession, politicians from both parties look to regulation in search of an economic cure. Some claim that burdensome regulations undermine private sector competitiveness and job growth, while others argue that tough new regulations actually create jobs at the same time that they provide other benefits. Does Regulation Kill Jobs? reveals the complex reality of regulation that supports neither partisan view. Leading legal scholars, economists, political scientists, and policy analysts show that individual regulations can at times induce employment shifts across firms, sectors, and regions-but regulation overall is neither a prime job killer nor a key job creator. The challenge for policymakers is to look carefully at individual regulatory proposals to discern any job shifting they may cause and then to make regulatory decisions sensitive to anticipated employment effects. Drawing on their analyses, contributors recommend methods for obtaining better estimates of job impacts when evaluating regulatory costs and benefits. They also assess possible ways of reforming regulatory institutions and processes to take better account of employment effects in policy decision-making. Does Regulation Kills Jobs? tackles what has become a heated partisan issue with exactly the kind of careful analysis policymakers need in order to make better policy decisions, providing insights that will benefit both politicians and citizens who seek economic growth as well as the protection of public health and safety, financial security, environmental sustainability, and other civic goals. Contributors: Matthew D. Adler, Joseph E. Aldy, Christopher Carrigan, Cary Coglianese, E. Donald Elliott, Rolf Fare, Ann Ferris, Adam M. Finkel, Wayne B. Gray, Shawna Grosskopf, Michael A. Livermore, Brian F. Mannix, Jonathan S. Masur, Al McGartland, Richard Morgenstern, Carl A. Pasurka, Jr., William A. Pizer, Eric A. Posner, Lisa A. Robinson, Jason A. Schwartz, Ronald J. Shadbegian, Stuart Shapiro.

NINTH EDITION now featuring specimen examination papers of all the major boards, including OCR, AQA, AAT, ICB and IAB. Double-entry accounting can be easy if it's explained well, and Mastering Book-keeping does just that. Now in its updated 9th edition, this popular book has helped thousands of people to get to grips with book-keeping. It explains the principles and practice of book-keeping sequentially, and includes: - The daybooks and ledger accounts - End of year accounting - Sole proprietorships, limited companies, partnerships and not-for-profit organisations - Using computers for accounting - Accounting for VAT - Progressing to more advanced management accounting - The implications of the Data Protection Act 1998 on book-keepers Plus step-by-step guides to compiling a balance sheet, depreciation, accounting for bad and doubtful debts, and much more. Everything is made clear with easy-to-follow explanations. Typical transactions are illustrated throughout to make the information even easier to understand. This book is suitable for those preparing for the examinations of ICB, AAT, IAB, OCR, AQA and all other courses in book-keeping and accounts.

In 2014, the U. S. government adopted a new quarterly statistic called gross output (GO), the most significance advance in national income accounting since gross domestic product (GDP) was developed in the 1940s. The announcement came as a triumph for Mark Skousen, who advocated GO nearly 25 years ago as an essential macroeconomic tool and a better way to measure the economy and the business cycle. Now it has become an official statistic issued quarterly by the Bureau of Economic Analysis at the U. S. Department of Commerce. In this new revised edition of Structure of Production, Skousen shows why GO is a more accurate and comprehensive measure of the economy because it includes business-to-business transactions that move the supply chain along to final use. (GDP measures the value of finished goods and services only, and omits B-to-B activity.) GO is an attempt to measure spending at all stages of production. Using GO, Skousen demonstrates that the supply-side of the business spending is far more important than consumer spending, is more consistent with economic growth theory, and a better measure of the business cycle.

Matthias Eder zeigt verschiedene Einflussgroessen auf das Controlling von institutionellen Immobilieninvestoren auf und entwickelt mithilfe von Experteninterviews einen Rahmen zur Untersuchung seiner Gestaltungsmoeglichkeiten. Des Weiteren analysiert der Autor Verbesserungs- und Entwicklungsmoeglichkeiten im Controlling und ermittelt, welche Gestaltungsformen erfolgversprechend sein koennen. Er greift damit das Phanomen auf, dass ein Immobiliencontrolling in den letzten Jahren bei vielen Immobilienunternehmen in Deutschland eingefuhrt wurde, und untersucht tiefgehend die Zusammenhange. Eine empirische Erhebung bei institutionellen Immobilienbestandshaltern in Deutschland eroeffnet einen Einblick in die tatsachliche Auspragung und den Entwicklungsstand des Immobiliencontrollings.

Auditing is generally considered to be a particularly practical discipline. This hampers theoretical research, as does its complex nature. The unquestioning acceptance and implementation of rules governing auditing practice could lead to poor outcomes. This book provides a theory of auditing that underpins auditing practice. Identifying the objectives of auditing in the context of financial reporting, this book examines underlying beliefs to provide a deeper understanding of the concepts of auditing. In analyzing the field from a theoretical perspective, the author encounters important concepts such as materiality, verification, evidence, risk and professional judgement. Philosophical ideas about the social construction of reality are employed to explain the role of theory in a building block of the business world. This book is vital reading for auditing scholars globally, whilst its conclusions offer an interesting case study in the philosophy of professional judgement

The valuation of Heritage Assets (HA), which are a vital resource for the non-profit public or private organizations operating in the heritage sector is on the one hand sometimes difficult to do, and on the other, can be excessively costly with respect to the correlated disclosure benefits. The growing application of the (full or modified) accrual basis of accounting in the public and non-profit sectors has extended and reanimated this issue. This book applies the comparative method, in order to provide new information on the analyzed subject. Specifically, after having investigated the different theoretical and technical proposals, it compares the reporting behavior of significant cases of Italian and American public and private organizations, coming from different cultural and management approaches. Proposing a link between the managerial and reporting issues of the organizations involved in the management and maintenance of heritage assets, this book is crucial in the task to optimize the performance of organizations in this sector.

Arising from the author s experience as a practicing CPA, this book is quite different from other research in this field, as it confronts the subject of audit quality from a pragmatic perspective. The first goal of Jonas Tritschler is to develop an audit quality metric on national audit firm level. Financial reporting errors, as detected by the German enforcement institutions during examinations, which subsequently are published in the German Federal Gazette by the involved companies, are the data basis for this measurement. Using the developed audit quality metric, the second goal of this study is to analyze audit quality differences of selected audit firms by comparing their deployed audit input factors such as employee s competence (ratio of certified professionals to total audit staff), experience of employees (average tenure of employees in years) and client-specific experience (client fluctuation rate). Results indicate a correlation between audit quality according to the developed metric and the operationalized audit input factors mentioned above."

Interventionist research has been proposed as one way of increasing societal impact of management accounting (MA) research. However, there are no guidelines regarding what sort of phenomena would be the most suitable ones to be studied using research interventions. This book builds on top of the methodological literature of interventionist management accounting research, as well as the published studies applying it. Through selected case studies, Interventionist Management Accounting Research shows how societal impact of MA research can be increased by not only applying IVR approach, but also looking into how MA is used in the borderlines between MA and other organizational functions. In many cases, MA research can provide tools and concepts helping to understand contemporary trends within the business environment, thereby naturally providing potential for increasing the societal impact of scholarly work. In particular, this book discusses how to position empirical research endeavours with interventionist elements in a way to ensure important theory contributions with outcomes interesting also outside the MA academia, whether that means MA practitioners, managers in general or scholars in other fields of management. Aimed at primarily researchers, academics and students in the fields of research methodology, management accounting and interventionist research, this book provides methodological guidance on how to execute research projects with interventionist elements, aiming at strong theory contribution with broader societal impacts. Focusing on research in accounting and management, this book also provides interesting insights to scholars and doctoral students in other fields of management research.

This book contains a collection of research papers on accounting information systems including their strategic role in decision processes, within and between companies. An accounting system is a complex system composed of a mix of strictly interrelated elements such as data, information, human resources, IT tool, accounting models and procedures. Accounting information systems are often considered the instrument by default for accounting automation. This book aims to sketch a clear picture of the current state of AIS research, including design, acceptance and reliance, value-added decision making, interorganizational links, and process improvements. The contributions in this volume emphasize that AIS has grown into a powerful strategic tool. The book provides evidence for this observation by examining a wide range of current issues ranging from theory development in AIS to practical applications of accounting information systems. In particular it focuses on themes of growing interest in the realm of XBRL and Financial Reporting, Management Information Systems, IT/IS Audit and IT/IS Compliance. The book will be of interest to financial and managerial accountants and IT/IS practitioners, including information systems managers and consultants.

This study examines the relationship between multinationality and the performance of Japanese manufacturing companies during the period 1999 2008 by using geographic segment information. Despite the enormous interest in and importance given to multinationality from the academic and business worlds, prior findings about the multinationality performance relationship are conflicting and inconsistent. The overall results of the present study show that multinationality has a positive impact both on accounting performance and on market-based performance. In additional tests, Japanese electric and electronic equipment companies reliance on the Asian market was found to have a negative impact on profitability and no significant impact on firm value, whereas reliance on other foreign markets such as the Americas and the EU had a positive impact on profitability and firm value. The multinationality performance relationship cannot be generalized and varies among geographic regions. This book contributes to both the multinationality performance literature and the geographic segment reporting literature by offering empirical evidence about Japanese manufacturing companies and comparing them with prior findings about American companies. "

Whether students pursue a professional career in accounting or in other areas of management, they will interact with accounting systems. In all organizations, managers rely on management accounting systems to provide information to deal with changes in their operating environment. This book provides students and managers with an understanding and appreciation of the strengths and limitations of an organization's accounting system, and enables them to be intelligent and critical users of the system. The text highlights the role of management accounting as an integral part of the organization's strategy and not merely a set of individual concepts and computations. An analytical framework for organizational change is used throughout the book to underscore how organizations must adapt to create customer and organizational value. This framework provides a way to examine and analyze the organization's accounting system, and as a basis for evaluating proposed changes to the system. With international examples that bring the current business environment to the forefront, problems and cases to promote critical thinking, and online support for students and instructors, Management Accounting in a Dynamic Environment is no mere introductory textbook. It prepares readers to use accounting systems intelligently to achieve organizational success. The authors have identified several cases to accompany each chapter in the textbook. These are available through Ivey Publishing: https://www.iveycases.com/CaseMateBookDetail.aspx?id=434

One of the main aims of management accounting is to provide managers with accurate information in order to provide a good basis for decision-making. There is evidence that the information provided by management accounting systems (MAS) is distorted and the occurrence of biases in accounting information is widely accepted among users of MAS. At the same time, the intensity and the frequency of use of MAS increase, too. Consequently, the quality of the provided information is critical. The focus of this simulation study is twofold. On the one hand, the impact of the sophistication of traditional costing systems on error propagation in the case of a set of input biases is investigated. On the other hand, the impact of single and multiple input biases on the quality of the information provided by traditional costing systems is focused. In order to investigate the research questions, a simulation approach is applied.

Sustainable development will not happen without substantial contributions from and leading roles of companies and business organizations. This requires the provision of adequate information on corporate social and ecological impacts and performance. For the last decade, progress has been made in developing and adapting accounting mechanisms to these needs but significant work is still needed to tackle the problems associated with conventional accounting. Until recently, research on environmental management accounting (EMA) has concentrated on developed countries and on cost-benefit analysis of implementing individual EMA tools. Using a comparative case study design, this book seeks to redress the balance and improve the understanding of EMA in management decision-making in emerging countries, focussing specifically on South-East Asian companies. Drawing on 12 case studies, taken from a variety of industries, Environmental Management Accounting: Case Studies of South-East Asian Companies explores the relationship between decision situations and the motivation for, and barriers to, the application of clusters of EMA tools as well as the implementation process itself. This book will be useful to scholars interested in the environmental and sustainability management accounting research field and those considering specific approaches to EMA within emerging economies.

Die Dienstleistungswirtschaft ist ein zentraler Baustein unseres Wohlstandes und beschaftigt den Grossteil der Erwerbstatigen. Folglich gilt es, gerade hier Potenziale fur Produktivitatsgewinne zu identifizieren und auszuschopfen. Eine Ubertragung der Instrumente zur Produktivitatsbewertung und -steigerung aus der Sachguterproduktion hat sich allerdings als nicht zielfuhrend erwiesen, da beispielsweise die Qualitatsaspekte einer Dienstleistung nicht berucksichtigt werden.

Was ist daher bei der produktivitatsorientierten Gestaltung von Dienstleistungen zu beachten? Wie konnen konkrete Losungen aussehen? Was sind innovative Ansatze und Methoden? Der vorliegende Sammelband gibt Antworten, indem er den aktuellen Stand des Wissens in Forschung und Praxis zusammentragt und anwendungsorientiert prasentiert. Dazu werden konkrete Losungen, innovative Ansatze und Methoden vorgestellt sowie Validierungen und Umsetzungen mit Praxispartnern durchgefuhrt.

Die Beitrage spiegeln die Ergebnisse aus acht praxisorientierten Forschungsprojekten wider, die uberwiegend im Rahmen des Forderschwerpunkts Produktivitat von Dienstleistungen innerhalb des Forderprogramms Innovationen mit Dienstleistungen des Bundesministeriums fur Bildung und Forschung (BMBF) erarbeitet wurden. Mit der Durchfuhrung des Forderschwerpunktes wurde der Projekttrager im Deutschen Zentrum fur Luft- und Raumfahrt (PT/DLR) betraut."

Erik Lehmann untersucht die Honorarsituation von Wirtschaftsprufern bei freier Preisbildung und analysiert darauf aufbauend Gebuhrenordnungen ausgewahlter Freier Berufe, um die resultierenden Erkenntnisse auf die Qualitatsproblematik der Wirtschaftsprufer zu projizieren. Der Autor entwickelt daruber hinaus einen Kriterienkatalog, welcher bei der Konzeption einer Gebuhrenordnung berucksichtigt werden koennte, um eine Qualitatssicherung bestmoeglich zu erreichen.

Die vorliegende Festschrift beschreibt den Einfluss von Jurgen Weber auf seine akademischen Schuler, enge Wegbegleiter in Praxis und Wissenschaft sowie eine Vielzahl seiner Ehemaligen in der Unternehmenspraxis. Sie ermoglicht so einen beeindruckenden Blick auf seine Arbeit. Im Mittelpunkt der Festschrift stehen die Beitrage von mehr als 60 Ehemaligen und Weggefahrten zur Person von Jurgen Weber. Sie zeigen in ihrer Gesamtheit ein vielschichtiges und differenziertes Portrat eines grossen Menschen und Controllingforschers, das aber durchaus einen gemeinsamen Kern der unterschiedlichen Perspektiven aus verschiedenen Zeiten klar erkennen lasst. Erganzend finden Sie in diesem kleinen Band Fotos aus fast 30 Jahren Lehrstuhl- und Institutstatigkeit sowie ein aktuelles Schriftenverzeichnis. "

Management accounting has undergone significant evolution moving away from rigid budgeting programs and static output measures to comprehensive approaches of value identification and measurement. The book provides case studies, commentary and analysis from international experts in management accounting across the contemporary focus areas.

A comprehensive review of contemporary research in management accounting. Provides a thorough critical analysis of recent issues published in the management accounting literature and identifies gaps for future research in each issue reviewed.