Alien Registration- Wright, Arnold L. (Portland, Cumberland County)

https://digitalmaine.com/alien_docs/26568/thumbnail.jp

Alien Registration- Wright, Arnold L. (Portland, Cumberland County)

https://digitalmaine.com/alien_docs/26568/thumbnail.jp

Auditor evidential planning judgments

https://egrove.olemiss.edu/dl_proceedings/1028/thumbnail.jp

Authors\u27 reply to discussant\u27s response: An investigation of a measurement based approach to the evaluation of audit evidence

https://egrove.olemiss.edu/dl_proceedings/1129/thumbnail.jp

Investigation of a measurement based approach to the evaluation of audit evidence

https://egrove.olemiss.edu/dl_proceedings/1127/thumbnail.jp

The velocity structure of Cygnus OB2

The kinematic structure of the Cygnus OB2 association is investigated. No evidence of expansion or contraction is found at any scale within the region. Stars that are within $\sim$ 0.5 parsecs of one another are found to have more similar velocities than would be expected by random chance, and so it is concluded that velocity substructure exists on these scales. At larger scales velocity substructure is not found. We suggest that bound substructures exist on scales of $\sim$ 0.5 parsecs, despite the region as a whole being unbound. We further suggest that any velocity substructure that existed on scales > 0.5 parsecs has been erased. The results of this study are then compared to those of other kinematic studies of Cygnus OB2

Research on the Nature, Characteristics, and Causes of Accounting Errors: The Need For a Multi-method Approach

Knowledge of the occurrence and detection of errors in accounting populations is of great importance to auditors in assessing risks, evaluating the efficacy of statistical sampling methods, and planning effective and efficient audit procedures to address risks. A significant body of research exists that examines these issues. Prior studies have focused primarily on auditordetected errors. A basic assumption of these studies is that detected errors are an accurate reflection of all significant errors present. That is, there are not a substantial number of undetected errors, or that undetected errors share the same characteristics (e.g., error direction) as detected errors. However, little evidence exists regarding the accuracy of this assumption. Further, there has been little consideration of factors that may affect differences between detected and actual errors and the implications of these differences on research conclusions. This paper presents a model of the variables involved in the error generation and error detection processes. Variables that have been explored in prior research are discussed along with those requiring further investigation. Finally, the paper identifies confounding variables to be controlled in future studies and makes suggestions for improving extant error study methods

The Sarbanes-Oxley Act: Legal Implications and Research Opportunities

Congress passed the Sarbanes-Oxley Act to restore investor confidence, which had been deflated by massive business and audit failures, epitomized by the demise of the Enron Corporation and Arthur Andersen LLP. The Act altered the roles and responsibilities of auditors, corporate officers, audit committee members, as well as other participants in the financial reporting process. We evaluate the potential legal implications of some of the Act’s major provisions and anticipate participants’ likely responses. Our evaluation suggests that these provisions will significantly change behavior, increase compliance costs and alter the legal landscape. We also identify promising avenues for future research in light of the new landscape

Investigation of adaptability in evidential planning

https://egrove.olemiss.edu/dl_proceedings/1053/thumbnail.jp