نتایج جستجو برای: auditors skeptical personality

تعداد نتایج: 74645  

Journal: :Manuscrito 2022

The paper argues that adopting a form of skepticism, Skeptical-Dogmatism, recommends disbelieving each philosophical position in many multi-proposition disputes- disputes where there are three or more contrary views-leads to higher ratio true false beliefs than the “average philosopher” (as indicated by survey data). Hence, Skeptical-Dogmatists have accurate average philosopher. As corollary, m...

ژورنال: حسابداری مالی 2019

According to the change in the role of internal auditors, new competencies are needed. The purpose of this research is development of internal audit managers’ competency model, with regard to contextual and environmental attributes and conditions surrounding the internal audit profession in Iran. With regard to exploratory approach of this research, and because of absence a comprehensive resear...

2016
Mahdi Salehi

The main objective of the study is at fi rst identifying the expectation gap about audit responsibility and the second quantifying the expectation gap in Iran. In order to collecting data, a questionnaire designed and developed between auditors and investors. Collected data analyzed by employing non-parametric statistics test. The results show that there is expectation gap between auditors and ...

2009
Arthur H. Carter

Glenn Perry focuses on regulation of auditors. He first describes tie forms of accounting regulation, including self-regulation, peer regulation, state licensing authorities, and private litigation. Perry then discusses the SEC's oversight of independent auditors and its remedies for misconduct. He describes the conflict that exists between punitive regulations and preventivecorrective regulati...

2017
Andrew Sutton Reza Samavi

Privacy audit logs are used to capture the actions of participants in a data sharing environment in order for auditors to check compliance with privacy policies. However, collusion may occur between the auditors and participants to obfuscate actions that should be recorded in the audit logs. In this paper, we propose a Linked Data based method of utilizing blockchain technology to create tamper...

2010

THE MEDICAL or food quack is one of the most pernicious influences scientific nutrition has to meet. The food quack today uses many of the same devices, modernized, that the patent-medicine vendor used a generation ago. The quack of former days was so crude in his statements that the modern consumer wonders how people ever could have believed such buncombe. Even today there is plenty of flagran...

2007
Eileen Z. Taylor Nelson Hall Mary B. Curtis

All that is necessary for the triumph of evil is that good men do nothing. Introduction The auditing profession is unusual in its depth and breadth of authoritative standards, including the AICPA Code of Conduct, state ethics laws and regulations, professional auditing standards and firm–sponsored policies. Despite, or perhaps because of, this extensive set of guidelines, numerous accounts in t...

Journal: :Cogent Business & Management 2022

This study aims to examine the effect of auditor experience, ethics, professional skepticism, and personality type on fraud detection. research was designed using a quantitative approach. Data analysis multiple linear regression model with spps software. There are several tests carried out before carrying data analysis. The prerequisite include validity, reliability, normality, multicollinearit...

2017
JULIANNE CHUNG

This paper explores a few of the ways that the Zhuang-Zi can inform contemporary analytic epistemology. I begin, in section 1, by briefly outlining and summarizing the case for my fictionalist interpretation of the text. In section 2, I discuss how the Zhuang-Zi can be brought into productive dialogue with the question of how we should respond to skeptical arguments. Specifically, I argue that ...

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