19 research outputs found
The Future of Corporate Governance: insights from the Netherlands: by Ian Fraser, William Henry and Philip Wallage; The Institute of Chartered Accountants of Scotland; Edinburgh, Scotland, 2000, xx+ 228 pp.
A Cross-Sectional Analysis Of Motivating Needs And Public Accounting Success
Seventy-five practicing auditors participated in the study which measured their needs using a modification of the Steers and Braunstein (1976) Manifest Needs Questionnaire. ANOVA and nonparametric statistics were used to compare the needs profiles of the auditors across their ranks in the firm (Staff, Senior, Managers, and Partner). Only the need for achievement varied systematically with position in the organization. These results are consistent with prior studies of needs as motivators. Suggestions are made for CPA firms to incorporate needs considerations into their human resource planning
Auditing: A Business Risk Approach. 7th Edition
The auditing environment continues to change in dramatic ways, and new professionals must be prepared for a high standard of responsibility. Prepare your students for these changes by using the new decision-making framework in Rittenberg/Johnstone/Gramling\u27s AUDITING: A BUSINESS RISK APPROACH, 7th EDITION. With the help of new author Audrey Gramling, AUDITING 7e explains the importance of understanding business risk, internal controls, and the professional judgment processes.The latest edition keeps your students in touch with today\u27s rapidly changing environment by describing updates in the regulatory environment, such as Section 404 of the Sarbanes-Oxley Act. The authors have also expanded the coverage on the integrated audit. In addition, students will gain valuable experience by using the professional ACL auditing software, packaged with each new text, as they work with fraud cases. AUDITING 7e helps your students understand the risk associated with auditing in a relevant way