Developing a Forensic Continuous Audit Model

Despite increased attention to internal controls and risk assessment, traditional audit approaches do not seem to be highly effective in uncovering the majority of frauds. Less than 20 percent of all occupational frauds are uncovered by auditors. Forensic accounting has recognized the need for automated approaches to fraud analysis yet research has not examined the benefits of forensic continuous auditing as a method to detect and deter corporate fraud. The purpose of this paper is to show how such an approach is possible. A model is presented that supports the acceptance of forensic continuous auditing by auditors and management as an effective tool to support the audit function, meet management’s regulatory objectives, and to combat fraud. An approach to developing such a system is presented

Authoritative parenting and transformational leadership: an example of family-to-work enrichment

The present study was designed to examine the relationship between authoritative parenting and transformational leadership as an example of family-work enrichment. Participants were working managers who are parents (N = 150), recruited from MBA programs, manufacturing companies, and social media. Participants responded to an internet-based survey composed of measures of parenting style, work-family enrichment, and transformational leadership. Participants also provided responses regarding the overall impact of having children on their personal leadership development. Analyses of self-reported data consisted of correlation and regression-based methods for identifying relationships and predictor variables. Qualitative data were also gathered and content analyzed, helping to illustrate patterns observed in the quantitative survey data. Results identified a positive relationship between authoritative parenting and transformational leadership as a tangible and meaningful example of family-to-work enrichment. More generally, the results of the present study demonstrate that effective parenting influences optimal workplace leadership

The semantics of the English progressive

Thesis (Ph. D.)--Massachusetts Institute of Technology, Dept. of Linguistics and Philosophy, 1991.Includes bibliographical references (leaves 302-311).by Katherine Susan Kearns.Ph.D

Developing a Forensic Continuous Audit Model

Despite increased attention to internal controls and risk assessment, traditional audit approaches do not seem to be highly effective in uncovering the majority of frauds. Less than 20 percent of all occupational frauds are uncovered by auditors. Forensic accounting has recognized the need for automated approaches to fraud analysis yet research has not examined the benefits of forensic continuous auditing as a method to detect and deter corporate fraud. The purpose of this paper is to show how such an approach is possible. A model is presented that supports the acceptance of forensic continuous auditing by auditors and management as an effective tool to support the audit function, meet management’s regulatory objectives, and to combat fraud. An approach to developing such a system is presented

An Alternating Treatments Comparison of Loose Training and a Convergent Treatment Strategy

TB

Learning Communities for Graduate Students: Supporting Scholarly Teaching

Mid-career graduate students have unique needs related to developing their pedagogical skills and their knowledge of classroom-based research. Participants in this panel session will gain insights into the benefits of participating in a graduate student learning community and learn ways to incorporate aspects of such a program into their mentoring repertoire

A Qualitative Analysis of Response Elaboration Training Effects

TB

Lasting Effects of a Graduate Pedagogy Course on the Development of Teacher-Scholars

While graduate pedagogy courses may result in specific teaching behaviors in the short term, little is known whether these scholarly teaching behaviors and attitudes endure over time. Multiple evidenced-based assessments of pedagogy courses which continue well past the completion of the course can demonstrate the ongoing development of students’ perceptions of teaching and learning and students’ progression as teacher-scholars. This poster summarizes an investigation exploring the lasting effects of a graduate pedagogy course entitled MSCI M620: Pedagogical Methods in Health Sciences. This course has been offered for two semesters and a total of sixteen graduate students from a variety of science-related disciplines enrolled in the course. We examined whether the course caused students to: 1) Develop more complex and refined attitudes regarding student learning; 2) Evaluate their current teaching methods and explore alternative teaching strategies; 3) Assess their teaching effectiveness; 4) Plan to be involved in a public teaching resource network; and 5) Develop lasting attitudes about scholarly teaching

Transgressive learning communities: Transformative spaces for underprivileged, underserved, and historically underrepresented graduate students at their institutions

In this article, we propose a new vision of educational development that reimagines how graduate instructors are socialized and professionalized in academic settings. We describe a transgressive learning community that empowers graduate instructors with tools to reveal, mitigate, and disrupt oppressive structures in higher education. Our learning community is founded on critical race and feminist conceptualizations of pedagogical inquiry in its design, implementation, and assessment to serve underprivileged, underserved, and historically underrepresented graduate students. We argue that the intersections of marginalized and graduate student identities create distinct experiences of discrimination, marginalization, tokenism, isolation, and impostor syndrome due to a lack of sustained teaching mentorship within the academy. The transgressive learning community model that we propose in this article functions to create spaces of transgressive and transformational pedagogical engagement for graduate students who exist at the intersections of these identities

The Light Curve of the Weakly-Accreting T Tauri Binary KH 15D from 2005-10: Insights into the Nature of its Protoplanetary Disk

Photometry of the unique pre-main sequence binary system KH 15D is presented, spanning the years 2005-2010. This system has exhibited photometric variations and eclipses over the last 50 years caused by a precessing circumbinary disk. Advancement of the occulting edge across the binary orbit has continued and the photospheres of both stars are now completely obscured at all times. The system is now visible only by scattered light, and yet it continues to show a periodic variation on the orbital cycle with an amplitude exceeding two magnitudes. This variation, which depends only on the binary phase, has likely been present in the data since at least 1995. It can, by itself, account for shoulders on the light curve prior to ingress and following egress, obviating the need for components of extant models such as a scattering halo around star A or forward scattering from a fuzzy disk edge. A plausible source for the variable scattering component is reflected light from the far side of a warped occulting disk. We have detected color changes in V-I of several tenths of a magnitude to both the blue and red that occur during times of minima. These may indicate the presence of a third source of light (faint star) within the system, or a change in the reflectance properties of the disk as the portion being illuminated varies with the orbital motion of the stars. The data support a picture of the circumbinary disk as a geometrically thin, optically thick layer of perhaps mm or cm-sized particles that has been sculpted by the binary stars and possibly other components into a decidedly nonplanar configuration. A simple (infinitely sharp) knife-edge model does a good job of accounting for all of the recent (2005-2010) occultation data.Comment: To appear in The Astronomical Journa