Accounting Systems and the Electronic Data Processing Function

Introduction Today's auditor is facing a rapidly changing environment. As a result, the field of auditing is constantly adding new disciplines. One of these new areas is Electronic Data Processing (EDP). Many accounting systems are stored on computer-readable media resulting in the loss of an audit trail. The auditor must now audit through as well as around the computer. The auditor is accepting this new challenge by acquiring new skills

The effect of audit firm size on audit prices

In a recent issue of Journal of Accounting and Economics, Francis, 1 1 The authors are indebted to Francis for his contributions to this study. developed a theory for determining the effect of audit firm size on audit prices (EAFSA). The present study offers an extension to his multivariable theory, which is otherwise viewed as an excellent attempt at presenting a realistic model of EAFSA. Further analysis of the data included in the present paper ranks the dominant variables and factors as (1) External audit fee (AFE), and Percentage of Assets (AST), and (2) Loss in last three years (LLS). In addition, this analysis reduces the multicollinearity and data redundancy of the original 11 variables by creating 6 less redundant factors from them. These new factors yield a EAFSA model of measurement with a fewer number of terms, a lower multicollinearity, and a multivariate normal distribution. The variable entitled Return on Investment (ROI) is ranked as the most subordinant, and most dependent, while (AFE) is ranked as the most dominant variable

A product evaluation and selection system for project management software

The selection of computer systems can be a frustrating process. The overall satisfaction derived from a system depends on matching system specifications to user needs. This care study describes a Product Evaluation and Selection System that correlates user needs to system specifications. This case illustrates the selection of project management software. A recommendation report ranks the software in descending order of their correlations to user needs. Implications for users, consultants and vendors are discussed and illustrated

Matching program code generators to software developers' needs

The overall productivity derived from a system depends on matching system specifications to user needs. This case illustrates the selection of microcomputer based software for Program Code Generators (PG). A recommendation report ranks the PG in descending order of their correlations to user needs. Implications for users, consultants and vendors are discussed and illustrated