The Differences In Perceived Level Of Fraud-Detecting Effectiveness Of SAS No. 99 Red Flags Between External And Internal Auditors

The purpose of this study is to examine the differences and the causes for the differences between external and internal auditors regarding the perceived levels of fraud detection of the 42 red flags found in Statement of Auditing Standard (SAS) No. 99.  SAS No. 99 requires the 42 red flags to be used in financial statement audits in order to detect fraudulent financial reporting activity.  No differences were found between external and internal auditors with respect to overall perceptions.  However, 17 of the 42 red flags had significant differences regarding the effectiveness of red flags in the detection of fraud.  For the external auditors, the extent of use and exposure to red flags were significant predictors regarding perceived effectiveness.  For internal auditors, perceived fraud-detecting effectiveness was a function of one’s internal and total audit experience.  Surprisingly, gender differences occurred with both external and internal auditors with females rating the red flag effectiveness consistently higher than male auditors.  With the exception of two red flags, external auditors displayed a higher degree of consensus regarding the effectiveness rating of each red flag than internal auditors.  When asked to identify the more effective red flags based on the SAS No. 99 categories, both groups of auditors perceived the attitude/rationalization red flag category as the most effective red flags

Nitrous oxide pollution hazards and their prevention in dentistry

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Empirical Analysis Of Factors Influencing The Level Of Job Satisfaction Of Caucasian And Hispanic Accounting Professionals

This study examines the effect of 78 work-related variables on the level of job satisfaction of Caucasian and Hispanic accounting professionals. Factor analysis with Varimax Rotation reduced the number of variables to 12 factor groups for the Caucasian accountants and 11 factor groups for the Hispanic accountants.  Data were analyzed using multiple regression models using the level of job satisfaction perceived by the Caucasian or Hispanic accountants as the dependent variable.  From the Caucasian regression model, it was found that factors such as supervision, compensation, reporting discrimination, promotion opportunities and organizational culture tend to increase the level of job satisfaction for Caucasian accountants.   Discriminatory treatment seems to decrease the job satisfaction for Caucasian accountants.  From the Hispanic regression model factors such as compensation, benefits, promotion opportunities, professional development and organizational culture tend to increase the level of job satisfaction for Hispanic accountants

Differences In Work-Related Values Between The Mexican-American And Anglo-American Accounting Professionals

This study examines differences in job satisfaction work-related values between the Mexican-American and Anglo-American Accounting Professionals.  Survey instruments were sent to accounting alumnae of two universities: (1) a primarily Mexican-American university and (2) a primarily Anglo-American university.  Factor analysis and logistic regression were performed.  When analyzing between groups, the findings indicated that while Mexican-American respondents are less satisfied with compensation, benefits and supervisors, they have greater overall job satisfaction than the Anglo-American respondents.  These results are also statistically significant when the two groups are compared by gender and age.  However, within group the results indicated that Anglo-Americans females are more satisfied with benefits and coworkers than their male counterparts; whereas there is no significant difference within the Mexican-American group by gender.  One explanation is that the Mexican-Culture includes values such as loyalty to one’s employer and appreciation for job longevity, whereas Anglo-American has a greater appreciation for job mobility

Early and late scavenging of anaesthetic gases

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African-American Accountants Then and Now: A Longitudinal Study of Factors Influencing Perceptions of the Workplace

This study addresses the question of whether African-American accounting professionals perceive levels of job satisfaction and other work attributes differently over time as they gain experience in accounting practice. We examine how the elements that influence job satisfaction and perceptions of the workplace have changed over time for these accounting professionals. We contend that the evolution of the workforce and work itself have set forth contemporary workplace attitudes challenging Herzbergs (1959, 1966) Two-Factor Theory. Archival and newly collected data are combined to generate a longitudinal perspective on the African-Americans perception of job satisfaction and other work attributes specific to the field of accounting. The results reveal significant increases in the level of workload job stress and the overall level of job satisfaction, countered with significant decrease in professional-family conflict and discrimination applied to promotion

Comparative Analysis Of Employee Job Satisfaction In The Accounting Profession

Evaluating job satisfaction among accounting professionals is an increasingly important area of concern for employers, which strive to recruit and retain quality employees and to improve their competitive positions. This study examines the results of surveys of accounting graduates from two AACSB International accredited universities from 1980 to 2003. Respondents were asked a variety of questions on job satisfaction as it relates to many factors including profession, firm size, certification, age, sex, race, advanced degrees and parent education. The findings of this study on job satisfaction provide benchmarks upon which accounting firms can use to evaluate job satisfaction levels among their own employees

Determinants Of Job Satisfaction And Retention Of Mexican-American Accounting Professionals

This study examines differences in work-related values (e.g., compensation, coworkers, and supervisors) between the Mexican-American and the Non-Hispanic White Accounting Professional. Using a survey research design, questionnaires are sent to accounting alumnae of two universities: (1) a primarily Mexican-American public university and (2) a primarily Non-Hispanic White private college. Tests indicate that while Mexican-American respondents are less satisfied with compensation, benefits, and supervisors, they have greater overall job satisfaction than the Non-Hispanic White respondent. This result is also statistically significant when the two groups are compared by gender and age. One explanation is that the Mexican-American culture includes values such as loyalty to one’s employer and job longevity that are not as appreciated by Non-Hispanic Whites

Comparison of three anaesthetic scavenging devices using cuffed and non-cuffed nasal endotracheal tubes during dental anaesthesia

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