Browsing by Subject "Auditing"
Now showing items 1-11 of 11
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(Texas A&M University. Libraries, 1983)A development that has occurred in the last 20 years is the increased use of statistical techniques by auditors. This increased use of statistical procedures has brought a unique set of problems to the auditor, ranging ...
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(Texas A&M University. Libraries, 1982)In recent years auditors have increasingly found themselves the targets of lawsuits claiming legal liability for damages. A few years ago auditors were held liable only to those individuals directly involved with the ...
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(2017-07-20)The petrochemical industry is subject to various federal and local regulations and requirements that are challenging to meet and resource-intensive. Time and human factors often lead to a “check box” mentality where ...
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(Texas A&M University. Libraries, 1992)The primary objectives of this research are to: (1) determine factors significant in differentiating between projects with and without reported irregularities, and (2) develop an empirical classification model for reported ...
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(Texas A&M University. Libraries, 1986)To use the Bayesian approach to statistical inference, the auditor's subjective evidence must be quantified in the form of a prior probability distribution (PPD). Prior to this study there had been anecdotal evidence that ...
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(2013-06-26)This study investigates whether auditors respond to earnings management pressure created by analyst forecasts. Analyst forecasts create an important earnings target for management, and professional standards direct auditors ...
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(Texas A&M University. Libraries, 1985)This dissertation explored the judgment processes of professional government auditors (PGAs) in the evaluation of internal accounting control (IAC). The primary objective of this study was to determine whether the position ...
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(Texas A&M University. Libraries, 1985)Much previous research exists concerning auditor judgment in a variety of judgment settings. However, the research reported in this dissertation investigates the judgments made by auditors concerning the perceived level ...
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(Texas A&M University. Libraries, 1987)The study reported here was an attempt to gain insight into the decision behavior of auditors when making a risk assessment. Although acknowledged by the profession and the auditing literature as being necessary to the ...
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(Texas A&M University. Libraries, 1992)This study seeks to advance the audit structure literature by integrating concepts from the audit procedures and organizational structure literature. This study proposes that audit structure is a function of regulation and ...
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(Energy Systems Laboratory (http://esl.tamu.edu), 1986-06)Since 1972, the U.S. refining industry has made much progress in reducing energy consumption. Lately, falling energy prices have de-emphasized the need to appropriate new capital for additional energy conservation ...