The Demand for Audit and Other Assurance Services O ssu a S s Chapter 1 ©2012 Prentice Hall Business Publishing‚ Auditing 14/e‚ Arens/Elder/Beasley Arens/Elder/Beasley 1-1 SarbanesSarbanes-Oxley Act Enron WorldCom The Act established the Public Company Accounting Oversight Board. It also requires auditors to report on the effectiveness of internal control over financial reporting. ©2012 Prentice Hall Business Publishing‚ Auditing 14/e‚ Arens/Elder/Beasley Arens/Elder/Beasley 1-2
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Past control risk and current audit fees Past control risk Thomas G. Calderon‚ Li Wang and Thomas Klenotic George W. Daverio School of Accountancy‚ The University of Akron‚ Akron‚ Ohio‚ USA 693 Abstract Purpose – The authors posit that audit fees are driven by historical risk factors and risk encountered in the current period. The purpose of this paper is to focus on historical risk by examining the incremental effect of material weakness in internal control (MW) identified in prior
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Listening A service-quality information system uses mtiltiple research approaches to systematically capture‚ organize‚ and disseminate service-quality information to support decision making. Continuously generated data SLOAN MANAGEMENT REVIEW/SPRING 1997 flow into databases that decision makers can use on both a regtilarly scheduled and as-needed basis. The use of multiple research approaches is necessary because each approach has limitations as well as strengths. Combining approaches enables a firm
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Parent Engagement Builds Student Success When it comes to a breakfast of ham and eggs‚ the chicken is involved but the pig is committed. This old saying is roughly comparable to the issues facing our schools today‚ as they consider the kind of relationship they want to build with the parents of their students. (Dennis Shirley 1997) Overcoming systematic challenges such as closing the achievement gap‚ and ensuring that all students are ready for school‚ requires engaging parents as partners and champions
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employee engagement and business results; a meta-analysis conducted by Harter et al (2002:272) confirms this connection. They concluded that‚ “…employee satisfaction and engagement are related to meaningful business outcomes at a magnitude that is important to many organisations”. However‚ engagement is an individual-level construct and if it does lead to business results‚ it must first impact individual-level outcomes. Therefore‚ there is reason to 7 expect employee engagement is related
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relations with the trade market 1.2 What is Employee Engagement? Whilst the current lack of empirical research on employee engagement has resulted in speculation that it is merely a fad with little theoretical basis‚ Saks (2006) study supports the concept that engaged employees will have a higher quality relationship with their employer resulting in more positive attitudes‚ intentions‚ and behaviours. Recent studies confirm that high employee engagement translates into "increased discretionary effort
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Employee Engagement A review of current thinking Gemma Robertson-Smith and Carl Markwick REPORT 469 Published by: INSTITUTE FOR EMPLOYMENT STUDIES Mantell Building University of Sussex Campus Brighton BN1 9RF UK Tel: +44 (0) 1273 686751 Fax: +44 (0) 1273 690430 www.employment‐studies.co.uk Copyright © 2009 Institute for Employment Studies No part of this publication may be reproduced or used in any form by any means – graphic‚ electronic or mechanical including photocopying‚ recording
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1.1 Introduction- Employee Engagement Employee engagement is the level of commitment and involvement an employee has towards their organization and its values. An engaged employee is a person who is fully involved in‚ and is enthusiastic about‚ his or her work. Such employees are attracted to‚ and inspired‚ committed and fascinated by their work. The age old business dictum goes that ‘satisfied employees create satisfied customers’ by constantly striving for the best‚ contributing to the bottom
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S [pic][pic] Case Background Company History … hate doing this part he he he…. Products‚ Services‚ and Personnel Sullivan Ford Auto World operated both the Sales and Service departments. The Sales Department’s functions include sale of cars/trucks and used vehicles. It is also involved in trading of a buyer’s previously-owned vehicles and buying of well-maintained used cars at auction for sale. The department is composed of a sales manager‚ seven sales people‚ office manager
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Sullivan Ballou Letter July the 14th‚ 1861 Washington DC My very dear Sarah: The indications are very strong that we shall move in a few days - perhaps tomorrow. Lest I should not be able to write you again‚ I feel impelled to write lines that may fall under your eye when I shall be no more. Our movement may be one of a few days duration and full of pleasure - and it may be one of severe conflict and death to me. Not my will‚ but thine 0 God‚ be done. If it is necessary that I should fall
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