| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 313 - 340 |
| Abstraksi Narasi | : | This study analyzes the impect of the risk of consequence on the demand for continous online assurance (COA) when making repetitive valuation and choice decicions. Participans in four laboratory setting choose whether to purchase COA to aid in making repetitive decicions.One valuation and one choice setting each offer COA at its mean price of indefference while two other setting price COA substantially lower ( at a greater risk of consequence ) Participans are compensated for making correct decisions while minimizing purchases. Results indicate that COA demand is (1) greater and more consistent when making repetitive valuation decisions than choice decisions, especially with an increse in risk of consequence, (2) greater and more consistent when making repetitive valuation decision with and increase in the risk of consequence, but (3) only marginally greater when making repetitive choice decisions with an increase in the risk of consequence. The impact of these results on the development of COA is discussed. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 285 - 311 |
| Abstraksi Narasi | : | This study examines the use of the internet for the disclosure of financial and investor-related information by german companies between two points of time (2000 and 2003). The descriptive part of the study reveals that significant improvements in the amount and the presentation of information at corporate web sites have occured since the initial survey in 2000.The second part of the study tried to identivy reasons for the differences in the online disclosure practices of companies by testing the association between five firm-specific factors and the level of web disclosure. The results of multivariate analysis showed that firm size is the only significant explanatory variable for the amount of information disclosed at corporate web situs which is table over time. Foreign listing status is only significan for the 2003sample and free float appeared to be only significan for the 2000 sample. The systematic risk and the profitability have no predictive value for the Internet- reprting practices of the sample companies. Another important result is that the explanatory power of our model is greater for the dimension measuring the amount of information disseminated than for the presentation dimension. |
| Nama Pengarang | : | Craig G. White, Ronald J. Daigle, Paul D. Hutchison, Claire Marston, Annika Polei, Ronald J. Daigle, James C. Lampe |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 341 - 365 |
| Abstraksi Narasi | : | This study of the first 10 volumes of advantces in Accounting Information Systems (AiAIS) and the International Journal of Accounting Information Systems (IJAIS) uses content, participation, citation and article download analyses to assess the journal`s success of meeting its purpose, intended audience, scope, and reach. Results suggest that its redirected focus in 2000 to expand its international audience, removal of section designations for articles, implementation of a quarterly publication approach, and inclusion in an electronic, searchable database (ScienceDirect) have well positioned the journal for the future and to assist in disseminating quality AIS research. This study`s analyses of articles published in the journal specifically indicate an increase in publications in recent years, numerous identified AIS topic/research method opportunities for future research, a variety of AIS topics examined various research methods employed, and participation by all faculty ranks. Further, the author`s school of publication and university of degree show a variety of large, public institusions participating in the journal. Outside citations by articles in other journals to AiAIS/IJAIS show an exponential growth pattern. The study concludes that IJAIS has come into its own and is recognized by academics and proffesionals as a quality accounting publication that contributes to the literature. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 109 - 127 |
| Abstraksi Narasi | : | There is curently much being written about increasing the frequency and timeliness of financial reporting. Comments frequently support the desirability and question the feasibility of continous reporting. Under the curent reporting/assurance paradigm, if companies report continously, auditorsmust monitor and audit on a continous basis. Curent audit stndards generally address the out comes, rather than tje detailed prosedures that the auditor must follow to meet the objectives of the audit. The purpose of this paper is to propose and demonstrate a techniquefor monitoring continous financial information using control charts of accounting information. In this study financial data were collected and used to implement control charts. Part of the selected companies had known errors, while athers had no known errors. The resulting control charts and common interpretation rules identified potential systematic problems only in companies with known errors. The authors suggest that when continous data become available, charts similar with these can be used in conjunstion with statistical and analytical techniques to detect signals that financial processes are not in control. Refinements of this tecnique should assist those internal and external to organizations, who are concerned with the reliability of information produced with the reliability of information produced and reported by the organization |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 245 - 250 |
| Abstraksi Narasi | : | Deskripsi abstrak ringkas tidak tersedia untuk artikel ini. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 183 - 202 |
| Abstraksi Narasi | : | The continuing series of business scandals, from Enron to WorldCom, have undermined the credibility of auditing and auditors. In response, the SEC and the AICPA hve advocated greater reliance on continuous assurance (CA), which utilizes on-line information technology to produce audit results simultaneously with, or a short period of time after, the occurrence of relevant events. In comparison with the traditional financial statements audit, CA aims to be timeler, more comprehensive, more accurate and more supportive of the management process. However, even if CA accomplishes that goal, will that be suffiencent by itself to help restore investors` faith in auditing? We rgue that while CA is certainly useful if the problem behind firm failure is lack of information and analysis, it is no more effective than standard auditing in a setting in which managers and auditors collude to deliberately mislead investors. Indeed, its reliance on automated analytics based on auditor-and manager-determined benhmarks makes CA especilly vulnerable in the event of fraud. To overcome this potential weakness of future CA systeme, we propose that they be augmented with a "black box (BB) log file" that is a read-only, third party-controlled record of the actions of auditors, especially in regard to their interactions with management and choice of audit metric and models. Comprehensive and secure in away that the current system of working papers is not, and accompanied by sophisticated search and analytic algorithms, the log files will serve as an ~audit trail of an audit~, thus enabling an afficient and effective tertiary assurance system. We also argue that the strongest incentive to adopt logging is the replacemen of SAS No. 96 with a new standart specifying that the audit decomentation contained in the BB log has to be comprehenssive in the sense that the auditor can rely on no other evidence but the BB log to support the issued audit opinion, e.g., in the case of litigation. Such a new standart will essentially leave it to the audit firms and to market forces to determine the extent and scope of logging, while ensuring that the intent of logging -- to enhance the credibility of the audit by ensuring that it isbetter backed up by audit documentation---will be fulfilled. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 211 - 212 |
| Abstraksi Narasi | : | Deskripsi abstrak ringkas tidak tersedia untuk artikel ini. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 175 - 181 |
| Abstraksi Narasi | : | Deskripsi abstrak ringkas tidak tersedia untuk artikel ini. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 135 - 137 |
| Abstraksi Narasi | : | Deskripsi abstrak ringkas tidak tersedia untuk artikel ini. |
| Nama Pengarang | : | - |
| Nama Majalah/Jurnal | : | - |
| Volume / Nomor Edisi | : | - |
| Nomor Halaman | : | 251 - 265 |
| Abstraksi Narasi | : | Part of the mission of the Information Systems audit and control Association (ISACA) is to improve the educational background of its members and potential members. In 1998, ISACA released the "Model Curricula for Information systems Auditing at the Undergraduate and Graduatelevel" and in 2000 a task force was created to update the model. The task force is composed of academics and proffessional IS auditors representing 11 countries and 5 continents. This paper reports one the efforts of this task force to create a new model that will be easier for universities around the globe to implement into their curriculla and that will create a method for adopting universities to be recognized by ISACA. It describes the components of the model and the adoption procedures that should be considered by interested universities. |
Unduh Dokumen Berkas PDF Utama