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Establishing a and ßrisk levels in the evaluation of substantive statistical auditing tests that employ hypothesis testing /
(1982)
The second objective was accomplished by performing the Fisher exact test on two groups: the control group and the experimental group (those receiving exposure to the tradeoff approach). The null hypothesis that exposure ...
An evaluation of the staff functions of internal auditing
(1982)
Internal auditing is a staff function common to all organizations. Institutional research is a staff function unique to institutions of higher education. Both functions are internal to the organization, conduct appraisals ...
A financial analysis into the nature of corporate giving.
(1982)
The analysis of giving is based on the reaction of giving to the following financial variables: the cost of giving, liquidity, financial leverage, advertising, unemployment level, return on equity, dividend payout, and ...
The reliability of internal accounting control systems :
(1982)
Reliability models for internal accounting control systems are developed using a set theoretical approach. These models are used to determine the sensitivity of components of accounting control systems. Structural analysis ...
An integrative empirical analysis of auditor independence.
(1982)
The focus of this study was upon the perceived independence of external auditors. A two-part research strategy was employed in studying this phenomenon. First, the relevance of several recommendations which have been brought ...
The use of permanent learning groups in teaching introductory accounting.
(1982)
The results of the study disclosed that performance of students in the experimental classes was consistently higher than in control classes but that the differences were not statistically significant. In addition, there ...
Accounting resource (currency) translation :
(1982)
The methodology involved collecting quarterly financial statements of four U.S. companies for the time period 1976-1981. The companies were selected from Compustat tapes on the basis of their monetary assets to monetary ...