{"title":"Management accounting and auditing Books","description":"","products":[{"product_id":"mastering-book-keeping-9th-edition-a-complete-guide-to-the-principles-and-practice-of-business-accounting-9781845284466","title":"Mastering Book-Keeping 9th Edition: A Complete","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003eNINTH EDITION now featuring specimen examination papers of all the  major boards, including OCR, AQA, AAT, ICB and IAB. Double-entry accounting can  be easy if it's explained well, and Mastering Book-keeping does just that. Now  in its updated 9th edition, this popular book has helped thousands of people to  get to grips with book-keeping. It explains the principles and practice of  book-keeping sequentially, and includes: - The daybooks and ledger accounts -  End of year accounting - Sole proprietorships, limited companies, partnerships  and not-for-profit organisations - Using computers for accounting - Accounting  for VAT - Progressing to more advanced management accounting - The implications  of the Data Protection Act 1998 on book-keepers Plus step-by-step guides to  compiling a balance sheet, depreciation, accounting for bad and doubtful debts,  and much more. Everything is made clear with easy-to-follow explanations.  Typical transactions are illustrated throughout to make the information even  easier to understand. This book is suitable for those preparing for the  examinations of ICB, AAT, IAB, OCR, AQA and all other courses in book-keeping  and accounts.\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTrade Review\u003c\/b\u003e\u003cbr\u003e'This book has been planned to cover the requirements of all the major examining boards' syllabuses and achieves all it sets out to do.' - FOCUS ON BUSINESS EDUCATION  '... presented in a clear and logical manner - written in plain English.' LEARNING RESOURCES NEWS  'This book has great potential value.' EDUCATIONAL EQUIPMENT MAGAZINE. 'This is a book that needs to be on your shelf if you are serious about becoming qualified in bookkeeping. www.familyfriendlyworking.co.uk. 'A rather special standard work...few make the process as simplified, concrete, and easy to understand as Mastering Book-Keeping...must-have.' Informationhub.co.uk.\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003ePreface; 1. A period of transition; 2. The role and significance of the professional association; 3. Data security and the Data Protection Act 1998; 4. The flow of documents and processes; 5. What is double entry book-keeping?; 6. Opening the books of account; 7. The day books; 8. The purchase day book; 9. The purchase returns day book; 10. The sales day book; 11. The sales returns day book; 12. The cash book; 13. The cash book: money paid in; 14. The cash book: money paid out; 15. Disagreeing with the bank; 16. The bank reconciliation; 17. The petty cash book; 18 How to write up the petty cash book; 19. The journal; 20. How to write up the journal; 21. The postage book; 22. The ledger; 23. Posting to the ledger from the day books; 24. Posting to the ledger from the cash book;  25. Balancing the ledger; 26. Discounts; 27. Control accounts;  28. Preparing control accounts step by step; 29. The trial balance; 30. How to extract a trial balance; 31. The trial balance: errors; 32. Accruals and prepayments; 33. Revenue accounts; 34. Stock in the final accounts; 35. How to compile revenue accounts; 36. Compiling revenue accounts step by step; 37. The balance sheet; 38. Compiling a balance sheet step by step; 39. Manufacturing accounts;  40. Compiling a manufacturing account step by step;  41. Depreciation: the straight line method; 42. Depreciation: the diminishing balance method; 43. Other methods of depreciation;  44. Depreciation step by step; 45. Accounting for bad and doubtful debts; 46. Accounting for bad and doubtful debts step by step;  47. Partnership accounts; 48. Partnerships: appropriation accounts;  49. Partnership accounts step by step; 50. Amalgamating sole proprietorships into a partnership; 51. How to consolidate two balance sheets; 52. Limited companies; 53. Limited companies' books and accounts; 54. Format of company accounts; 55. Revenue accounts of limited companies; 56. Balance sheets of limited companies; 57. Going limited; 58 Going limited: worked example; 59. Club accounts; 60. Club accounts: income and expenditure; 61 Fixed asset register; 62. Asset disposals; 63 Asset disposals step by step;  64. Correction of errors; 65. Correcting errors step by step; Contents; 66. Value Added Tax; 67. Accounting for VAT;  68. Incomplete records; 69. Capital comparison method step by step;  70. Bank account analysis step by step; 71. Interpreting accounts; 72. Interpreting accounts: example; 73. Wages: basic principles;  74. Coin analysis and wages book; 75. Stock records and valuation; 76. Encountering deviations from standard methods; 77. Using spreadsheet pages; 78. New developments in electronic book-keeping; 79. More advanced accounting; Sample examination papers 233; ICB Level I question paper; Model answers 245; ICB Level II question paper 252; Model answers 261; ICB Level III question paper 270; Model answers 279; IAB Level 1 question paper 288; Answer booklet 311; Model answers 325; IAB Level 2 question paper 339; Answer booklet 357; Model answers 374; IAB Level 3 question paper 390; Answer booklet 401; Model answers 412; IAB Level 3 question paper 424; Answer booklet 438; Model answers 466; IAB Level 4 question paper; Answer booklet 477; Model answers 488; OCR Advanced Subsidiary GCE Accounting Principles 500; OCR Advanced Subsidiary GCE Acounting Final Accounts 502; OCR Advanced GCE Accounting Company Accounts and Interpretation 506; AQA GCE Accounting Foundation Tier, Paper 2 508; AQA GCE Accounting Higher Tier, Paper 1 513; AQA GCE Accounting Unit 2, Financial Accounting: Introduction to the Published Accounts of Limited Companies 516;  AAT NVQ\/SVQ Level 2 in Accounting, Preparing Ledger Balances and Initial Trial Balance 520; AAT NVQ\/SVQ Level 3 in Accounting, Recording and Evaluating Costs and Revenues 524; AAT NVQ\/SVQ Level 3 in Accounting, Maintaining Financial Records and Preparing Accounts 525; AAT NVQ\/SVQ Standards 528; Glossary 532; Index 537.","brand":"Little, Brown Book Group","offers":[{"title":"Default Title","offer_id":47850757882199,"sku":"9781845284466","price":12.74,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9781845284466.jpg?v=1710620427"},{"product_id":"cima-ba2-fundamentals-of-management-accounting-9781035507863","title":"CIMA BA2 Fundamentals of Management Accounting","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003eSuitable for exams until December 2024","brand":"BPP Learning Media","offers":[{"title":"Default Title","offer_id":48738066956631,"sku":"9781035507863","price":22.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9781035507863.jpg?v=1723811726"},{"product_id":"management-and-cost-accounting-9781292436029","title":"Management and Cost Accounting","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e\u003cp\u003e\u003cstrong\u003eAlnoor Bhimani\u003c\/strong\u003e is Professor of Management Accounting and Director of the South Asia Centre at the London School of Economics and Political Science.\u003c\/p\u003e \u003cp\u003e\u003cstrong\u003eCharles T. Horngren\u003c\/strong\u003e was the Edmund W. Littlefield Professor of Accounting at Stanford University.\u003c\/p\u003e \u003cp\u003e\u003cstrong\u003eSrikant M. Datar\u003c\/strong\u003e is the Dean of Harvard Business School.\u003c\/p\u003e \u003cp\u003e\u003cstrong\u003eMadhav V. Rajan\u003c\/strong\u003e is the Dean of the Booth School of Business at the University of Chicago.\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003eContents  Guide to the case studies  Preface  Author's acknowledgements  Part 1 Management and cost accounting fundamentals  \u003col\u003e\n\u003cli\u003eThe manager and management accounting\u003c\/li\u003e\n\u003cli\u003eAn introduction to cost terms and purposes\u003c\/li\u003e\n\u003cli\u003eJob costing\u003c\/li\u003e\n\u003cli\u003eProcess costing\u003c\/li\u003e\n\u003cli\u003eCost allocation\u003c\/li\u003e\n\u003cli\u003eCost allocation: joint-cost situations\u003c\/li\u003e\n\u003cli\u003eIncome effects of alternative stock-costing methods\u003c\/li\u003e\n\u003c\/ol\u003e  Part 1 Case study problems  Part 2 Accounting information for decision making  \u003col\u003e\n\u003cli\u003eCost–volume–profit analysis\u003c\/li\u003e\n\u003cli\u003eDetermining how costs behave\u003c\/li\u003e\n\u003cli\u003eRelevant information for decision making\u003c\/li\u003e\n\u003cli\u003eActivity-based costing\u003c\/li\u003e\n\u003cli\u003ePricing issues and customer profitability analysis\u003c\/li\u003e\n\u003cli\u003eCapital investment decisions\u003c\/li\u003e\n\u003c\/ol\u003e  Part 2 Case study problems  Part 3 Planning and budgetary control systems  \u003col\u003e\n\u003cli\u003eMotivation, budgets and responsibility accounting\u003c\/li\u003e\n\u003cli\u003eFlexible budgets, variances and management control: I\u003c\/li\u003e\n\u003cli\u003eFlexible budgets, variances and management control: II\u003c\/li\u003e\n\u003cli\u003eMeasuring yield, mix and quantity effects\u003c\/li\u003e\n\u003c\/ol\u003e  Part 3 Case study problems  Part 4 Management control systems and performance issues  \u003col\u003e\n\u003cli\u003eControl systems and transfer pricing\u003c\/li\u003e\n\u003cli\u003eControl systems and performance measurement\u003c\/li\u003e\n\u003c\/ol\u003e  Part 4 Case study problems  Part 5 Strategy, quality, time and emerging issues  \u003col\u003e\n\u003cli\u003eStrategy, the balanced scorecard and quality\u003c\/li\u003e\n\u003cli\u003eStrategy, the balanced scorecard and quality\u003c\/li\u003e\n\u003cli\u003eEmerging issues: digitalisation and sustainability\u003c\/li\u003e\n\u003c\/ol\u003e  Part 5 Case study problems  Appendix A: Solutions to selected exercises  Glossary  Subject Index  Publisher's acknowledgements","brand":"Pearson Education Limited","offers":[{"title":"Default Title","offer_id":48738549563735,"sku":"9781292436029","price":58.89,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9781292436029.jpg?v=1723812134"},{"product_id":"auditing-and-assurance-services-global-edition-9781292448985","title":"Auditing and Assurance Services Global Edition","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e\u003ch3\u003eAbout our authors\u003c\/h3\u003e \u003cp\u003e\u003cstrong\u003eAlvin A. Arens\u003c\/strong\u003e (Nov. 24, 1935 to Dec. 6, 2010), founding author of this textbook, was the PricewaterhouseCoopers Professor of Accounting Emeritus at Michigan State University. In addition to writing books on auditing, he was a coauthor of computerized accounting supplements and he was actively involved in the continuing education of practitioners with local and regional CPA firms. Al was a past president of the American Accounting Association and a former member of the AICPA Auditing Standards Board. He practiced public accounting with both a local CPA firm and the predecessor firm to Ernst \u0026amp; Young. He received many awards including the AAA Auditing Section Outstanding Educator award, the AICPA Outstanding Educator award, the national Beta Alpha Psi Professor of the Year award, and many teaching and other awards at Michigan State.\u003c\/p\u003e \u003cp\u003e\u003cstrong\u003eRandy J. Elder\u003c\/strong\u003e, who has served as a coauthor of this textbook since the 8th edition, i\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003ePART 1: THE AUDITING PROFESSION  \u003c\/p\u003e\u003col\u003e\n\u003cli\u003eThe Demand for Audit and Other Assurance Services\u003c\/li\u003e\n\u003cli\u003eThe CPA Profession\u003c\/li\u003e\n\u003cli\u003eAudit Reports\u003c\/li\u003e\n\u003cli\u003eProfessional Ethics\u003c\/li\u003e\n\u003cli\u003eLegal Liability\u003c\/li\u003e\n\u003c\/ol\u003e  PART 2: THE AUDIT PROCESS  \u003col\u003e\n\u003cli\u003eAudit Responsibilities and Objectives\u003c\/li\u003e\n\u003cli\u003eAudit Evidence\u003c\/li\u003e\n\u003cli\u003eAudit Planning and Materiality\u003c\/li\u003e\n\u003cli\u003eAssessing the Risk of Material Misstatement\u003c\/li\u003e\n\u003cli\u003eAssessing and Responding to Fraud Risks\u003c\/li\u003e\n\u003cli\u003eInternal Control and Coso Framework\u003c\/li\u003e\n\u003cli\u003eAssessing Control Risk and Reporting on Internal Controls\u003c\/li\u003e\n\u003cli\u003eOverall Audit Strategy and Audit Program\u003c\/li\u003e\n\u003c\/ol\u003e  PART 3: APPLICATION OF THE AUDIT PROCESS TO THE SALES AND COLLECTION CYCLE  \u003col\u003e\n\u003cli\u003eAudit of the Sales and Collection Cycle: Tests of Controls and Substantive Tests of Transactions\u003c\/li\u003e\n\u003cli\u003eAudit Sampling for Tests of Controls and Substantive Tests of Transactions\u003c\/li\u003e\n\u003cli\u003eCompleting the Tests in the Sales and Collection Cycle: Accounts Receivable\u003c\/li\u003e\n\u003cli\u003eAudit Sampling for Tests of Details of Balances\u003c\/li\u003e\n\u003c\/ol\u003e  PART 4: APPLICATION OF THE AUDIT PROCESS TO OTHER CYCLES  \u003col\u003e\n\u003cli\u003eAudit of the Acquisition and Payment Cycle: Tests of Controls, Substantive Tests of Transactions, and Accounts Payable\u003c\/li\u003e\n\u003cli\u003eCompleting the Tests in the Acquisition and Payment Cycle: Verification of Selected Accounts\u003c\/li\u003e\n\u003cli\u003eAudit of the Payroll and Personnel Cycle\u003c\/li\u003e\n\u003cli\u003eAudit of the Inventory and Warehousing Cycle\u003c\/li\u003e\n\u003cli\u003eAudit of the Capital Acquisition and Repayment Cycle\u003c\/li\u003e\n\u003cli\u003eAudit of Cash and Financial Instruments\u003c\/li\u003e\n\u003c\/ol\u003e  PART 5: COMPLETING THE AUDIT  \u003col\u003e\u003cli\u003eCompleting the Audit\u003c\/li\u003e\u003c\/ol\u003e  PART 6: OTHER ASSURANCE AND NONASSURANCE SERVICES  \u003col\u003e\n\u003cli\u003eOther Assurance Services\u003c\/li\u003e\n\u003cli\u003eInternal and Governmental Financial Auditing and Operational Auditing\u003c\/li\u003e\n\u003c\/ol\u003e","brand":"Pearson Education Limited","offers":[{"title":"Default Title","offer_id":48738551071063,"sku":"9781292448985","price":65.54,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9781292448985.jpg?v=1723812136"},{"product_id":"bookkeeping-and-accounting-in-a-week-9781473607699","title":"Bookkeeping And Accounting In A Week","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e\u003cdiv\u003e\n\u003ci\u003e\u003ci\u003eBookkeeping and Accounting In A Week \u003c\/i\u003ei\u003c\/i\u003es a simple and straightforward guide to accounts, giving you everything you need to know in just seven short chapters. From understanding the terminology to dealing confidently with accountants, you''ll soon master the basics of bookkeeping and accounting, fast.\u003cbr\u003e\u003cbr\u003eThis book introduces you to the main concepts of bookkeeping and accounting, giving you a basic knowledge and understanding together with practical and thought-provoking exercises. Whether you choose to read it in a week or in a single sitting, \u003ci\u003e\u003ci\u003eBookkeeping and Accounting In A Week \u003c\/i\u003e\u003c\/i\u003eis your fastest route to success:\u003cbr\u003e\u003cbr\u003e- Sunday: The basic principles of bookkeeping\u003cbr\u003e- Monday: Different types of account and ledger\u003cbr\u003e- Tuesday: More aspects of bookkeeping\u003cbr\u003e- Wednesday: Preparation for the accounts\u003cbr\u003e- Thursday: The profit and loss account\u003cbr\u003e- Friday: The balance sheet\u003cbr\u003e- Saturday: Understanding published accounts\u003cbr\u003e\u003cbr\u003e\u003cb\u003eABOUT THE SERIES\u003cbr\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003cul\u003e\n\u003cli\u003e: Sunday:            Understand the principles of bookkeeping so that you can prepare and understand financial records.\u003c\/li\u003e\n\u003cli\u003e: Monday:           Learn about the different types of account and ledgers so that your understanding is taken a stage further.\u003c\/li\u003e\n\u003cli\u003e: Tuesday:           Study still more aspects of bookkeeping in order to further extend your expertise.\u003c\/li\u003e\n\u003cli\u003e: Wednesday:     Discover the vital preparatory steps before accounts are prepared so that you know exactly what must be done.\u003c\/li\u003e\n\u003cli\u003e: Thursday:         Find out how a profit and loss account is prepared and laid out, so that you can understand and use the figures.\u003c\/li\u003e\n\u003cli\u003e: Friday:              Understand the concept of a balance sheet so that you know the net worth of the business and how assets and liabilities are summarised.\u003c\/li\u003e\n\u003cli\u003e: Saturday:          Study what must be disclosed in published accounts so that you can obtain key information about almost any company.\u003c\/li\u003e\n\u003c\/ul\u003e\u003c\/b\u003e\n\u003c\/div\u003e","brand":"John Murray Press","offers":[{"title":"Default Title","offer_id":48739503866199,"sku":"9781473607699","price":10.44,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9781473607699.jpg?v=1720052421"},{"product_id":"keep-it-simple-make-it-big-money-management-for-a-meaningful-life-9781544515527","title":"Keep It Simple, Make It Big: Money Management for a Meaningful Life","description":"","brand":"Lioncrest Publishing","offers":[{"title":"Default Title","offer_id":48740483891543,"sku":"9781544515526","price":9.74,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9781544515526.jpg?v=1720054825"},{"product_id":"audit-analytics-in-the-financial-industry-9781787430860","title":"Audit Analytics in the Financial Industry","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003eIn \u003ci\u003eAudit Analytics in the Financial Industry\u003c\/i\u003e, editors Jun Dai, Miklos A. Vasarhelyi and Ann F. Medinets bring together a cast of expert contributors to explore ways to integrate Audit Analytics techniques into existing audit programs for the financial industry.  \u003cbr\u003e  Separated into six parts, the contributors take a variety of approaches to this exploration. In Part One, the contributors present two articles illustrating the process of applying Audit Analytics to solving audit problems. Part Two contains four studies that use various Audit Analytics techniques to discover fraud risks and potential frauds in the credit card sector. In Part Three, the chapter focus on the insurance sector and show the application of clustering techniques in auditing. Part Four includes two chapters on how to employ Audit Analytics in the transitory system for fraud\/anomaly detection. Finally, Parts Five and Six illustrate the use of Audit Analytics to assess risk in the lawsuit and payment processes.   \u003cbr\u003e  For students, researchers, and professionals in the accounting sector, this is an unmissable read exploring the latest research in Audit Analytics.\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTrade Review\u003c\/b\u003e\u003cbr\u003eIn light of the accounting scandals and corporate failures since 2001, accounting researchers say, auditors are turning to the emerging techniques of audit analytics to extract and process data from a variety of sources in order to identify risks, collect evidence, and ultimately support decisions. They illustrate the process of applying audit analytics to solving audit problems in the financial industry, present case studies of discovering fraud risks and potential frauds in the credit card sector, demonstrate clustering techniques in the insurance sector and applying audit analytics to detect fraud\/anomaly in the transitory system, and discuss assessing risk in the lawsuit and payment processes. Distributed in North America by Turpin Distribution. -- Annotation ©2019 * (protoview.com) *\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003eIntroduction: What is Audit Analytics?;\u003ci\u003e Jun Dai, Miklos A. Vasarhelyi, and Ann F. Medinets\u003c\/i\u003e \u003cb\u003ePart One: Audit Analytics Procedures\u003c\/b\u003e  1. An Application of Exploratory Data Analysis in Auditing: Credit Card Retention Case; \u003ci\u003eQi Lui \u003c\/i\u003e 2. Audit Analytics: A Field Study of Credit Card After-Sale Service Problem Detection at a Major Bank; \u003ci\u003eJun Dai, Paul Byrnes, Qi Liu, and Miklos A. Vasarhelyi \u003c\/i\u003e \u003cb\u003ePart Two: Analytics in Credit Card Audits\u003c\/b\u003e  3. Automated Clustering: From Concept to Reality; \u003ci\u003ePaul Byrnes\u003c\/i\u003e  4. A Multi-Faceted Outlier Detection Scheme for Use in Clustering; \u003ci\u003ePaul Byrnes\u003c\/i\u003e  5. Are Customers Offered Appropriate Discounts? An Exploratory Study of Using Clustering Techniques in Internal Auditing; \u003ci\u003eJun Dai, Paul Byrnes, and Miklos A. Vasarhelyi\u003c\/i\u003e  6. Predicting Credit Card Delinquency: An Application of the Decision Tree Technique; \u003ci\u003eTing Sun and Miklos A. Vasarhelyi \u003c\/i\u003e \u003cb\u003ePart Three: Analytics in Insurance Audits\u003c\/b\u003e  7. Cluster Analysis for Anomaly Detection in Accounting; \u003ci\u003eSutapat Thiprungsri \u003c\/i\u003e 8. Multi-Dimensional Approaches to Anomaly Detection: A Study of Insurance Claims; \u003ci\u003eBasma Moharram\u003c\/i\u003e  \u003cb\u003ePart Four: Audit Analytics in Transitory Systems\u003c\/b\u003e  9. Development of an Anomaly Detection Model for a Bank's Transitory Account System; \u003ci\u003eYongbum Kim\u003c\/i\u003e  10. Development of an Anomaly Detection Model for an Insurance Company's Wire Transfer System; \u003ci\u003eYongbum Kim \u003c\/i\u003e \u003cb\u003ePart Five: Audit Analytics for Lawsuit Risk Detection\u003c\/b\u003e  11. A Legal Risk Prediction Model for Credit Cards; \u003ci\u003eFeiqi Huang, Qi Liu, and Miklos A. Vasarhelyi \u003c\/i\u003e \u003cb\u003ePart Six: Audit Analytics in the Payment Process\u003c\/b\u003e  12. Analyzing Payment Data and Its Process: A Bank Case; \u003ci\u003eKarine Chandia and Miklos A. Vasarhelyi \u003c\/i\u003e","brand":"Emerald Publishing Limited","offers":[{"title":"Default Title","offer_id":48741536072023,"sku":"9781787430860","price":67.49,"currency_code":"GBP","in_stock":false}]},{"product_id":"advances-in-accounting-behavioral-research-9781803828022","title":"Advances in Accounting Behavioral Research","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e\u003cp\u003eFocusing on research that examines both individual and organizational behavior relative to accounting, Volume 25 of \u003cem\u003eAdvances in Accounting Behavioral Research \u003c\/em\u003euncovers emerging theories, methods and applications.\u003c\/p\u003e \u003cp\u003eFrom the dark triad, ethical fading, and ethicality of behavior to the effects of CSR reputation and crisis response strategy on investor judgements, the authors compile innovative and new explorations into the behavioral aspects of accounting and audit. Working on both the individual and organizational level, this collection is essential reading for accounting students and educators, providing a unique, interdisciplinary forum with valuable insights on practice for those working in the field.\u003c\/p\u003e \u003cp\u003e\u003cem\u003eAdvances in Accounting Behavioral Research\u003c\/em\u003e promotes research across all areas of accounting, incorporating theory from, and contributing knowledge to, the fields of applied psychology, sociology, management science, ethics and economics.\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003cp\u003eChapter 1. Towards an Understanding of the Dark Triad, Ethical Fading, and Ethicality of Behavior; \u003cem\u003eAndrew T. Dill, Anis Triki, and Stu “Wes” Westin \u003c\/em\u003e\u003cbr\u003e Chapter 2. The Effects of CSR Reputation and CSR Crisis Response Strategy on Investor Judgments; \u003cem\u003eClarence Goh \u003c\/em\u003e\u003cbr\u003e Chapter 3. Auditors’ Engagement Team Commitment and its effect on Team Citizenship Behavior; \u003cem\u003eDavid N. Herda, James J. Lavelle, John R. Lauck, Randall F. Young, Stuart M. Smith, and Chaoping Li\u003c\/em\u003e \u003cbr\u003e Chapter 4. How Mood and Cues Regarding Information Subjectivity Influence Investor Effort to Process Financial Information; \u003cem\u003eDevon Erickson \u003c\/em\u003e\u003cbr\u003e Chapter 5. Task Complexity, Analyst Expertise and Accuracy of Earnings Forecasts; \u003cem\u003eDipankar Ghosh and Lori Olsen \u003c\/em\u003e\u003cbr\u003e Chapter 6. Pick a Number between 0 and 100: An Examination of Percentage-Based Scales; \u003cem\u003eJared Eutsler and Bradley Lang\u003c\/em\u003e \u003cbr\u003e Chapter 7. Determinants of Distribution Decisions by Non-Vested Employees: Does Employer’s Pension Funding Matter?; \u003cem\u003eJulia Y. Davidyan \u003c\/em\u003e\u003cbr\u003e Chapter 8. Differential Impact of CSR Disclosures: The Role of Information Source and Financial Performance; \u003cem\u003eLei Dong, Y. Ken Wang, and Kai Du \u003c\/em\u003e\u003cbr\u003e Chapter 9. The “Who” in Behavioral Accounting Research: Implications for Academic Research; \u003cem\u003eMegan Seymore, Neil Wilner, and Mary B. Curtis\u003c\/em\u003e \u003cbr\u003e Chapter 10. An Experimental Investigation of the Gift-Exchange Model in a Multitask Environment with Managerial Reporting; \u003cem\u003eMichael Majerczyk and Bei Shi \u003c\/em\u003e\u003cbr\u003e Chapter 11. Do You See What I See?The Effects of Dissenting Opinion on Information Acquisition and Decision Quality: An Eye-Tracking Study; \u003cem\u003eTota Panggabean, Yasheng Chen, and Johnny Jermias\u003c\/em\u003e\u003c\/p\u003e","brand":"Emerald Publishing Limited","offers":[{"title":"Default Title","offer_id":48741864178007,"sku":"9781803828022","price":999.99,"currency_code":"GBP","in_stock":false}]},{"product_id":"digital-technology-and-changing-roles-in-managerial-and-financial-accounting-theoretical-knowledge-and-practical-application-9781804559734","title":"Digital Technology and Changing Roles in","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e\u003cp\u003eIn today’s rapidly evolving digital landscape, technology has permeated every aspect of our lives, revolutionizing the way we communicate, work, and interact with the world around us. The field of accounting is no exception to this digital transformation, as new technologies continue to reshape the roles and responsibilities of professionals in both managerial and financial accounting.\u003c\/p\u003e \u003cp\u003e\u003cem\u003eDigital Technology and Changing Roles in Managerial and Financial Accounting\u003c\/em\u003e explores the profound impact of digital technology on the accounting profession. Each chapter provides a deep dive into specific aspects of digital technology and its impact on managerial and financial accounting. We examine case studies, real-world examples, and empirical research to illustrate the practical implications of these technological advancements with the hope that this book inspires readers to embrace the opportunities brought about by digital technology and equips them with the knowledge and insights needed to navigate this evolving landscape.\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003cp\u003e\u003cstrong\u003ePart I. Tech-Managerial, FinTech and Financial Innovation \u003c\/strong\u003e\u003cbr\u003e Chapter 1. Utilizing Big Data Analytics Lifecycle for Early Detection of Suspicious Financial Operations: A Proposed Model for Money Laundering Detection; \u003cem\u003eMohammed Elastal, Mohammad H Allaymoun, and Tasnim Khaled Elbastawisy\u003c\/em\u003e\u003cbr\u003e Chapter 2. The behavioral Intention of Fintech Usage: Applying Theory of Planned Behavior (TPB) in Jordan; \u003cem\u003eMohammad Ali Al-Afeef, Ayman Abdalmajeed Alsmadi, and Najed Alrawashdeh\u003c\/em\u003e\u003cbr\u003e Chapter 3. The Role of Artificial Intelligence in Stock Forecasting in Indonesian Stock Exchange Firm;\u003cem\u003e Ariq Idris Annaufal, April Lia Dina Mariyana, and Ratna Roostika\u003c\/em\u003e\u003cbr\u003e Chapter 4. The Factoring 2.0 In The Era Of The Fintech Revolution Context; \u003cem\u003eWissem Ajili Ben Youssef and Nadia Mansour\u003c\/em\u003e\u003cbr\u003e Chapter 5. Investigating the role of business model innovation in the relationship between digitalization and firm performance; \u003cem\u003eImen Belhaj Ammar and Khaled Tamzini\u003c\/em\u003e\u003cbr\u003e Chapter 6. User’s Continuance Intention towards Banker’s chatbot service – A technology acceptance using SUS and TTF model; \u003cem\u003eC. Nagadeepa, Pushpa A, Jaheer Mukthar K.P, Roger Rurush-Asencio, Jose Sifuentes-Stratti, and Jose Rodriguez-Kong\u003c\/em\u003e\u003cbr\u003e Chapter 7. The Value of Information and Communication Technology in Human Resource Management; \u003cem\u003eArti Singh, Raja Kamal Ch, and Sanjeev Chauhan\u003c\/em\u003e\u003cbr\u003e Chapter 8. The impact of green innovation on the financial performance of companies: context of MENA countries;\u003cem\u003e Naziha Kasraoui, Kais Ben-Ahmed, Amira Feidi, and Mohamed Aymen Ben Moussa\u003c\/em\u003e\u003cbr\u003e \u003cstrong\u003ePart II. Digitalization of Banking Services and the Role of Managerial Accounting, Accountability, and Transparency \u003c\/strong\u003e\u003cbr\u003e Chapter 9. Service Digitalization Dimensions and Banks Competitiveness: An Institutional-Focused PLS-SEM Approach;\u003cem\u003e AlaEldin Awawdeh, Ahmad Al-Hiyari, and Abdussalaam Iyanda Ismail\u003c\/em\u003e\u003cbr\u003e Chapter 10. Use of Chatbots and its role in Enhancing Customer Experience: A ‎Study of the Banking Industry; \u003cem\u003eMohammed Salem \u003c\/em\u003e\u003cbr\u003e Chapter 11. Factors Influencing the Mobile Banking Usage: Mediating role of Perceived Usefulness; \u003cem\u003eNabil Hussein Al-Fahim, Ali Ahmed Ateeq, Zahida Abro, Marwan Milhem, Mohammed Alzoraiki, and Tamer M. Alkadash\u003c\/em\u003e\u003cbr\u003e Chapter 12. Business Strategy and Earnings Management: Financial vs Non-Financial Firms; \u003cem\u003eTaqwa Al Mawaali, Omar Nasser Khamis Al Hashar, Noof Al Alawi, Tamanna Dalwai, Syeeda Shafiya Mohammadi, and Maroua Ben Maaouia\u003c\/em\u003e\u003cbr\u003e Chapter 13. Impact of Financial Technology on Future of Banking in Bahrain: An Opportunities and Challenges; \u003cem\u003eShafeeq Ahmed Ali, Mujeeb Saif Mohsen Al-Absy, Ahmad Yahia Mustafa Al Astal, and Ahmad Mohammad Obeid Gharaibeh \u003c\/em\u003e\u003cbr\u003e Chapter 14. The Management of Electronic Customer Relationships Through Applying 5IS Model On the Mental Image of Umniah Mobile Network Operator Company’s Customers in Amman City; \u003cem\u003eKhaled Tawfiq Al-Assaf  \u003c\/em\u003e\u003cbr\u003e Chapter 15. Financial Statements and Financial Reporting - A Narrative Embedded in ‎Numbers, a Two Prong Philosophy - Grameen Bank \u0026amp; Islami Bank Bangladesh ‎Limited (IBBL); \u003cem\u003eHafizur Rahman‎ \u003c\/em\u003e\u003cbr\u003e Chapter 16. A Study on Behavioural Finance Investment Decisions of Investors in Bangalore; \u003cem\u003eChandrakala M and Raja Kamal Ch\u003c\/em\u003e\u003cbr\u003e \u003cstrong\u003ePart III. Digital technologies, Stakeholder Engagement, and Sustainable Reporting Practices \u003c\/strong\u003e\u003cbr\u003e Chapter 17. Firm Size, Firm Performance, and Environmental Information Disclosure Quality: Evidence from Listed A-shares Companies in China's Shanghai and Shenzhen Stock Exchanges; \u003cem\u003eXiaobin Luo, Junainah Jaidi, and Debbra Toria Nipo\u003c\/em\u003e\u003cbr\u003e Chapter 18. The Extent of Accounting Graduates' Abilities (AGAs) in Jordan to Use Modern Information Technology Systems (MITSs) to Make Optimal Financial Decisions (OFDs); \u003cem\u003eThaer Faisal Abdelrahim Qushtom and Sami Sobhi Saleem Waked\u003c\/em\u003e\u003cbr\u003e Chapter 19. Ensuring Competitive Advantages of the Banking Sector of Ukraine in the Context of Global Digital Transformation; \u003cem\u003eAnna Slobodianyk, Anna Maryna, Halyna Kosovets, Liudmyla Tsiukalo, and George Abuselidze\u003cbr\u003e \u003c\/em\u003eChapter 20. Culture and business performance of microenterprises in the Ancash Region – Peru;\u003cem\u003e Nilda Barrutia-Montoya, Elia Ramirez-Asis, Jaheer Mukthar K.P, Mercedes Huerta-Soto, Robert Concepción-Lázaro, and Juan Villanueva-Calderón\u003c\/em\u003e\u003cbr\u003e Chapter 21. Customer satisfaction of small finance banks in India; \u003cem\u003eVipulkumar N.M., Cherian Thomas, and Ibha Rani\u003cbr\u003e \u003c\/em\u003eChapter 22. How to Manage Value Creation, Value Delivery and Val-ue Capture in Software Development Projects: Lessons from an ERP Software Company; \u003cem\u003eGaluh Candya Callista, Anjar Priyono\u003c\/em\u003e\u003csup\u003e\u003cem\u003e \u003c\/em\u003e\u003c\/sup\u003e\u003cem\u003e, and Dwi Asih Anggetha\u003c\/em\u003e\u003cbr\u003e Chapter 23. The Empirical of Analysis of the Macroeconomics Variable and Financial Performance in China; \u003cem\u003eHan Yue, Nurhaiza Binti Nordin, and Nurnaddia Nordin\u003c\/em\u003e\u003cbr\u003e Chapter 24. Board of Directors' Characteristics and Environmental Disclosure; \u003cem\u003eMujeeb Saif Mohsen Al-Absy\u003c\/em\u003e\u003cbr\u003e \u003cstrong\u003ePart IV. Sustainability, Big Data and Financial Management \u003c\/strong\u003e\u003cbr\u003e Chapter 25. Technologies in Sustainable Supply Chain: Insights from a Systematic Literature Review; \u003cem\u003eNitha Mary Siju and Avinash Shivdas\u003c\/em\u003e\u003cbr\u003e Chapter 26. Detecting and Preventing Fraud in Financial Transactions: A Case Study on Big Data Analysis at Kareem Exchange Company; \u003cem\u003eShafeeq Ahmed Ali, Mohammad H Allaymoun, Ahmad Yahia Mustafa Al Astal, and Rehab Saleh\u003c\/em\u003e\u003cbr\u003e Chapter 27. Financial Health Analysis of Selected Public and Private Sector Banks in India- An Altman Z-Score Approach;\u003cem\u003e Ibha Rani \u003c\/em\u003e\u003cbr\u003e Chapter 28. Impact of Remuneration Committee's Characteristics on Firm Performance; \u003cem\u003eMujeeb Saif Mohsen Al-Absy and Husain Isa Merza\u003c\/em\u003e\u003cbr\u003e Chapter 29. The Impact of Artificial Intelligence on Small and Medium Enterprises in Yogyakarta; \u003cem\u003eApril Lia Dina Mariyana, Ariq Idris Annaufal, and Ratna Roostika\u003c\/em\u003e\u003cbr\u003e Chapter 30. Strengthening Work Engagement through Digital Human Resources Management; \u003cem\u003eFereshti Nurdiana Dihan, Alldila Nadhira Ayu Setyaning, and Ferdyan Ilhaam Saputro\u003c\/em\u003e\u003cbr\u003e Chapter 31. Orchestrating Participants of Ecosystem with the Use of Digital Technologies: Analysis in the Hospitality Industry;\u003cem\u003e Dwi Asih Anggetha, Suhartini, Anjar Priyono, and Galuh Candya Callista\u003c\/em\u003e\u003cbr\u003e Chapter 32. A review of Internet of Things (IoT) Smart Office Data Security Threats; \u003cem\u003eElizabeth Frieda Ndamono Shipena and Attlee M. Gamundani\u003c\/em\u003e\u003c\/p\u003e","brand":"Emerald Publishing Limited","offers":[{"title":"Default Title","offer_id":48741904908631,"sku":"9781804559734","price":110.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9781804559734.jpg?v=1720059249"},{"product_id":"advances-in-accounting-education-teaching-and-curriculum-innovations-9781837971732","title":"Advances in Accounting Education: Teaching and","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e\u003cp\u003e\u003cem\u003eAdvances in Accounting Education: Teaching and Curriculum Innovations\u003c\/em\u003e publishes both non-empirical and empirical articles dealing with accounting education. All articles emphasize teaching, learning and curriculum development, and discuss vital matters pertaining to the improvement of accounting programs at colleges and universities. Non-empirical papers are academically rigorous, and specifically discuss the institutional context of a course or program, as well as any relevant tradeoffs or policy issues. Empirical reports exhibit sound research design and execution, and develop a thorough motivation and literature review, including references from outside the accounting field, where appropriate.\u003c\/p\u003e \u003cp\u003eThis 27th volume features 11 peer-reviewed papers surrounding three themes: (1) applied professional research and skills building; (2) generative artificial intelligence (AI) and analytics in the accounting curriculum; and (3) innovative practices in cost accounting and other areas.\u003c\/p\u003e \u003cp\u003eFaculty with an interest in accounting education as well as accounting program administrators should find all three themes to be highly informative and interesting. Some practitioners and regulators in the accounting profession may also find useful policy-related nuggets in Volume 27.\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003cp\u003e\u003cstrong\u003eTheme 1. Applied Professional Research and Skills Building \u003c\/strong\u003e\u003cbr\u003e Chapter 1. The Most Important Emerging Skills for Career Success: A Survey Analysis;\u003cem\u003e Steven A. Harrast, Lori Olsen, and Yan (Tricia) Sun\u003c\/em\u003e \u003cbr\u003e Chapter 2. Fostering Professional Research Skills in the Undergraduate Accounting Curriculum; \u003cem\u003eNatalie Tatiana Churyk, Martin Ndicu, and Thomas C. Pearson\u003c\/em\u003e \u003cbr\u003e Chapter 3. Active Blending of Teaching And Assessment to Improve Learning Outcomes: The Case of Interdisciplinary Financial Statement Analysis; \u003cem\u003eAkwasi A. Ampofo, Reza Barkhi, and Joseph Nketia\u003c\/em\u003e \u003cbr\u003e Chapter 4. Longhand Versus Laptop Note-Taking in an Accounting Course that Incorporates Interactive Notes; \u003cem\u003eZeshawn A. Beg and Kenneth N. Ryack \u003c\/em\u003e\u003cbr\u003e \u003cstrong\u003eTheme 2. Generative AI and Analytics in the Accounting Curriculum\u003c\/strong\u003e\u003cbr\u003e Chapter 5. Design Thinking And Cybernetics: The Case For Generative AI In AIS Pedagogy; \u003cem\u003eCory A. Campbell and Sridhar Ramamoorti \u003c\/em\u003e\u003cbr\u003e Chapter 6. Generative Artificial Intelligence in the Classroom: A Financial Accounting Experience; \u003cem\u003eThomas G. Calderon, Lei Gao, and Ricardo Lopes Cardoso \u003c\/em\u003e\u003cbr\u003e Chapter 7. A Perspective on The Use of Chatgpt in Tax Education; \u003cem\u003eFrances A. Stott and David M. Stott\u003c\/em\u003e \u003cbr\u003e Chapter 8. Integration of Data Analytics in the Accounting Curriculum: Evidence from AACSB Accredited Accounting Programs; \u003cem\u003eMuni Kelly and Nana Y. Amoah\u003c\/em\u003e \u003cbr\u003e \u003cstrong\u003eTheme 3. Innovative Practices in Cost Accounting and Other Areas\u003c\/strong\u003e\u003cbr\u003e Chapter 9. Complete Costing: A Classroom Activity to Help Students Understand How Managerial Accounting Topics Fit Together; \u003cem\u003eJason Porter and Teresa Stephenson \u003c\/em\u003e\u003cbr\u003e Chapter 10. Process Costing: A Worksheet Approach; \u003cem\u003eWilliam M. Baker\u003c\/em\u003e \u003cbr\u003e Chapter 11. Students’ perceptions of online class delivery during the COVID-19 pandemic: The case of the UAE; \u003cem\u003eRanda El Chaar, Rihab Grassa, and Todd White\u003c\/em\u003e\u003c\/p\u003e","brand":"Emerald Publishing Limited","offers":[{"title":"Default Title","offer_id":48741940494679,"sku":"9781837971732","price":90.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9781837971732.jpg?v=1720059389"},{"product_id":"marketing-accountability-for-marketing-and-non-marketing-outcomes-9781838675646","title":"Marketing Accountability for Marketing and","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e\u003cp\u003eThis latest volume of Review of Marketing Research, \u003cem\u003eMarketing Accountability for Marketing and Non-Marketing Outcomes\u003c\/em\u003e is divided in three parts: (1) measures of firm performance, (2) measures of social interaction, and (3) measures related to broader societal outcomes such as sustainability and quality of life. Measures of firm performance covered include the marketing implications of financial accounting, customer feedback metrics, drivers of brand equity, brand failure, market orientation capabilities, and multichannel attributions. Measures of social interaction encompass environmental and social performance, social networks, and attitudinal word-of-mouth drivers. The final chapter is devoted to measures related to societal outcomes and focuses on attractiveness of inner city for society.\u003c\/p\u003e \u003cp\u003eEach chapter presents thought-provoking discussions and new insights which will be relevant to researchers, professionals and students of marketing, branding and consumer behaviour\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003cp\u003ePart I. Measures of Firm Performance\u003cbr\u003e Chapter 1. An Integrative Framework for Marketing Accountability of Marketing and Non-Marketing Outcomes; \u003cem\u003eV. Kumar and David W. Stewart\u003c\/em\u003e\u003cbr\u003e Chapter 2. The Marketing Implications of Financial Accounting; \u003cem\u003eNeil Thomas Bendle, Jonathan Knowles, and Moeen Naseer Butt\u003c\/em\u003e\u003cbr\u003e Chapter 3. Customer Feedback Metrics for Marketing Accountability; \u003cem\u003eEvert de Haan, Peter C. Verhoef, and Thorsten Wiesel\u003c\/em\u003e\u003cbr\u003e Chapter 4. What Drives Brand Equity? A Comprehensive Study of Price and Volume Premiums; \u003cem\u003eJianjun (John) Zhu, Thomas S. Gruca, and Lopo L. Rego\u003c\/em\u003e\u003cbr\u003e Chapter 5. Do Retailers Get Blamed When Manufacturer Brands Fail? The Case for Multi-Loci Attributions and Spillover Effects; \u003cem\u003eFrank Germann, Ronald L. Hess, Jr., and Margaret G. Meloy\u003c\/em\u003e\u003cbr\u003e Chapter 6. Linking Market Orientation Capabilities to Organizational Performance: A Research Framework and Empirical Test; \u003cem\u003eKåre Sandvik, Karoline U. D. Dahr, and C. Jay Lambe\u003c\/em\u003e\u003cbr\u003e Chapter 7. Multichannel Data-driven Attribution Models: A Review and Research Agenda; \u003cem\u003eBen B. Beck, J. Andrew Petersen, and Rajkumar Venkatesan\u003c\/em\u003e\u003cbr\u003e Part II. Measures of Social Interaction\u003cbr\u003e Chapter 8. Accountability beyond Profitability: Understanding the Impact of Marketing Actions on Environmental and Social Performance; \u003cem\u003eAmalesh Sharma, Sourav Bikash Borah, Anirban Adhikary, and Tanjum Haque\u003c\/em\u003e\u003cbr\u003e Chapter 9. A Social Network Research Paradigm for Marketing: A Review and Research Agenda; \u003cem\u003eAditya Gupta and Alok R. Saboo\u003c\/em\u003e\u003cbr\u003e Chapter 10. The Unintended Consequences of Attitudinal Word-of-Mouth Drivers; \u003cem\u003eTimothy L. Keiningham, Roland T. Rust, Bart Larivière, Lerzan Aksoy, and Luke Williams\u003c\/em\u003e\u003cbr\u003e Part III. Measures Related to Social Outcomes\u003cbr\u003e Chapter 11. What drives Inner City Attractiveness for Society? The Role of Brick-and-Mortar Stores; \u003cem\u003eJulian R. K. Wichmann, Thomas P. Scholdra, and Werner J. Reinartz\u003c\/em\u003e\u003c\/p\u003e","brand":"Emerald Publishing Limited","offers":[{"title":"Default Title","offer_id":48741959958871,"sku":"9781838675646","price":90.24,"currency_code":"GBP","in_stock":true}]},{"product_id":"intelligent-investor-9780060752613","title":"Intelligent Investor","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003eOffers the investing principles as the author originally laid them out - principles that continue to stand more than half a century since the book was first published. This book tells about making the right decisions to protect your investments and make them a success.\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTrade Review\u003c\/b\u003e\u003cbr\u003e\"By far the best book on investing ever written.\" -- Warren Buffett \"If you read just one book on investing during your lifetime, make it this one\" -- Fortune \"The wider Mr. Graham's gospel spreads, the more fairly the market will deal with its public.\" -- Barron's","brand":"HarperCollins Publishers Inc","offers":[{"title":"Default Title","offer_id":48864048120151,"sku":"9780060752613","price":21.25,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9780060752613.jpg?v=1722270145"},{"product_id":"quiet-leadership-9780060835910","title":"Quiet Leadership","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003eQuiet leaders are masters at bringing out the best performance in others. They improve the thinking of people around them - improving the way their brains process information - without telling anyone what to do. This book provides a brain-based approach that helps executives and managers improve their own and their colleagues' performance.\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTrade Review\u003c\/b\u003e\u003cbr\u003e\"This highly practical guide includes exercises for each major concept, giving readers a chance to practice what they've learned.\" -- Library Journal \"Quiet Leadership will help you improve other people's thinking, which is the best place to begin improving other people's performance.\" -- Marshall Goldsmith, founder of Marshall Goldsmith Partners; named one of the 50 greatest thinkers who have impacted the field of management by the American Management Association. \"Essential reading for any leader who has ever wondered 'Why don't people do what I tell them to do?.'\" -- Elisa Mallis, Human Performance Consultant, Accenture, London A quick and useful guide to a softer management style that draws on recent discoveries in the field of neuroscience -- Continental Magazine","brand":"HarperCollins Publishers Inc","offers":[{"title":"Default Title","offer_id":48864049627479,"sku":"9780060835910","price":10.44,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9780060835910.jpg?v=1722270154"},{"product_id":"big-money-energy-9780306923098","title":"Big Money Energy","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e","brand":"Hachette Go","offers":[{"title":"Default Title","offer_id":48864358760791,"sku":"9780306923098","price":15.29,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9780306923098.jpg?v=1722271569"},{"product_id":"auditing-for-dummies-9780470530719","title":"Auditing For Dummies","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003eWant to be an auditor and need to hone your investigating skills? This friendly guide gives you an easy-to-understand explanation of auditing - from gathering financial statements and accounting information to analyzing a client's financial position. It gives you what you need to ace an auditing course and begin a career today.\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003cp\u003eIntroduction 1\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart I: Getting an Auditing Initiation 7\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eChapter 1: Taking Auditing into Account 9\u003c\/p\u003e \u003cp\u003eChapter 2: The Role of Auditing in Public Accounting 21\u003c\/p\u003e \u003cp\u003eChapter 3: Understanding Professional Standards and Ethics 33\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart II: Performing the Initial Auditing Steps 45\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eChapter 4: Getting Engaged: Preparing to Conduct an Audit 47\u003c\/p\u003e \u003cp\u003eChapter 5: Assessing Audit Risk 67\u003c\/p\u003e \u003cp\u003eChapter 6: Collecting and Documenting Audit Evidence 91\u003c\/p\u003e \u003cp\u003eChapter 7: Auditing a Client’s Internal Controls 111\u003c\/p\u003e \u003cp\u003eChapter 8: Sampling the Records 133\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart III: Auditing How a Client Conducts Business 153\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eChapter 9: The Revenue Process: Auditing How a Business Makes Money 155\u003c\/p\u003e \u003cp\u003eChapter 10: The Purchasing Process: Auditing How a Business Spends Money 181\u003c\/p\u003e \u003cp\u003eChapter 11: The Human Resources Process: Auditing Personnel Practices 201\u003c\/p\u003e \u003cp\u003eChapter 12: Inventory Management: Auditing How a Business Manages Its Products 219\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart IV: Focusing on a Client’s Finances 239\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eChapter 13: Auditing Fixed and Intangible Assets 241\u003c\/p\u003e \u003cp\u003eChapter 14: Auditing Long-Term Liabilities and Stockholder Equity 261\u003c\/p\u003e \u003cp\u003eChapter 15: Auditing Cash and Investments 283\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart V: Completing the Audit 297\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eChapter 16: Performing Final Due Diligence 299\u003c\/p\u003e \u003cp\u003eChapter 17: Wrapping It Up: Issuing the Report 313\u003c\/p\u003e \u003cp\u003eChapter 18: The Spectrum of Engagement Services 325\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart VI: The Part of Tens 339\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eChapter 19: Ten Procedures to Obtain Audit Evidence 341\u003c\/p\u003e \u003cp\u003eChapter 20: Ten Tips to Stay Educated in Audit Procedures 345\u003c\/p\u003e \u003cp\u003eIndex 349\u003c\/p\u003e","brand":"John Wiley \u0026 Sons Inc","offers":[{"title":"Default Title","offer_id":48864631718231,"sku":"9780470530719","price":17.09,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9780470530719.jpg?v=1722272815"},{"product_id":"the-operational-auditing-handbook-9780470744765","title":"The Operational Auditing Handbook","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e\u003cp\u003e\u003cb\u003eThe operational auditing HANDBOOK\u003cbr\u003e Auditing Business and IT Processes\u003c\/b\u003e \u003c\/p\u003e\u003cp\u003e\u003cb\u003eSecond Edition\u003c\/b\u003e  \u003c\/p\u003e\u003cp\u003e\u003cb\u003eThe Operational Auditing Handbook\u003c\/b\u003e Second Edition clarifies the underlying issues, risks and objectives for a wide range of operations and activities and is a professional companion for those who design self-assessment and audit programmes of business processes in all sectors.  \u003c\/p\u003e\u003cp\u003eTo accompany this updated edition of The \u003cb\u003eOperational Auditing Handbook\u003c\/b\u003e please visit \u003cb\u003ewww.wiley.com\/go\/chambers\u003c\/b\u003e for a complete selection of Standard Audit Programme Guides.\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003c\/p\u003e\u003cp\u003ePreface xv\u003c\/p\u003e \u003cp\u003eAcknowledgements xvii\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart \u003c\/b\u003e\u003cb\u003eI Understanding Operational Auditing 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e1 Approaches to Operational Auditing \u003c\/b\u003e\u003cb\u003e3\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eDefinitions of “Operational Auditing” 3\u003c\/p\u003e \u003cp\u003eScope 4\u003c\/p\u003e \u003cp\u003eAudit Approach to Operational Audits 12\u003c\/p\u003e \u003cp\u003eResourcing the Internal Audit of Technical Activities 16\u003c\/p\u003e \u003cp\u003eProductivity and Performance Measurement Systems 19\u003c\/p\u003e \u003cp\u003eValue for Money (VFM) Auditing 22\u003c\/p\u003e \u003cp\u003eBenchmarking 23\u003c\/p\u003e \u003cp\u003e\u003cb\u003e2 Business Processes \u003c\/b\u003e\u003cb\u003e27\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 27\u003c\/p\u003e \u003cp\u003eAn Audit Universe of Business Processes 28\u003c\/p\u003e \u003cp\u003eSelf Assessment of Business Processes 30\u003c\/p\u003e \u003cp\u003eA Hybrid Audit Universe 30\u003c\/p\u003e \u003cp\u003eReasons For Process Weaknesses 30\u003c\/p\u003e \u003cp\u003eIdentifying the Processes of an Organisation 32\u003c\/p\u003e \u003cp\u003eWhy Adopt a “Cycle” or “Process” Approach to Internal Control Design and Review? 35\u003c\/p\u003e \u003cp\u003eBusiness Processes in the Standard Audit Programme Guides 35\u003c\/p\u003e \u003cp\u003eThe Hallmarks of a Good Business Process 36\u003c\/p\u003e \u003cp\u003eAcademic Cycles in a University 37\u003c\/p\u003e \u003cp\u003e\u003cb\u003e3 Developing Operational Review Programmes For Managerial and Audit Use \u003c\/b\u003e\u003cb\u003e40\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eScope 40\u003c\/p\u003e \u003cp\u003ePractical Use of SAPGs 41\u003c\/p\u003e \u003cp\u003eFormat of SAPGs 45\u003c\/p\u003e \u003cp\u003eRisk in Operational Auditing 50\u003c\/p\u003e \u003cp\u003e\u003cb\u003e4 Governance Processes \u003c\/b\u003e\u003cb\u003e75\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 75\u003c\/p\u003e \u003cp\u003eInternal Control Processes being Part of Risk Management Processes 75\u003c\/p\u003e \u003cp\u003eRisk Management Processes being Part of Governance Processes 76\u003c\/p\u003e \u003cp\u003eObjectives of Governance, Risk Management and Control Processes 77\u003c\/p\u003e \u003cp\u003eThe COSO View of Objectives 78\u003c\/p\u003e \u003cp\u003eShould there be a Single Set of Objectives? 80\u003c\/p\u003e \u003cp\u003eThe Internal Governance Processes 81\u003c\/p\u003e \u003cp\u003eThe Board and External Aspects of Corporate Governance 81\u003c\/p\u003e \u003cp\u003eThe Board’s Assurance Vacuum 82\u003c\/p\u003e \u003cp\u003eRisk and Control Issues for Internal Governance Processes 84\u003c\/p\u003e \u003cp\u003eRisk and Control Issues for the Board 87\u003c\/p\u003e \u003cp\u003eRisk and Control Issues for External Governance Processes 90\u003c\/p\u003e \u003cp\u003e\u003cb\u003e5 Risk Management Processes \u003c\/b\u003e\u003cb\u003e95\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 95\u003c\/p\u003e \u003cp\u003eObjectives of Risk Management 95\u003c\/p\u003e \u003cp\u003eEssential Components of Effective Risk Management 98\u003c\/p\u003e \u003cp\u003eThe Scope of Internal Audit’s Role in Risk Management 99\u003c\/p\u003e \u003cp\u003eTools for Risk Management 101\u003c\/p\u003e \u003cp\u003eThe Risk Matrix 101\u003c\/p\u003e \u003cp\u003eRisk Registers 106\u003c\/p\u003e \u003cp\u003eRisk Management Challenges 107\u003c\/p\u003e \u003cp\u003eControl Issues for Risk Management Processes 112\u003c\/p\u003e \u003cp\u003e\u003cb\u003e6 Internal Control Processes \u003c\/b\u003e\u003cb\u003e116\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 116\u003c\/p\u003e \u003cp\u003eParadigm 1: COSO on Internal Control 118\u003c\/p\u003e \u003cp\u003eParadigm 2: Turnbull on Internal Control 128\u003c\/p\u003e \u003cp\u003eParadigm 3: COCO on Internal Control 129\u003c\/p\u003e \u003cp\u003eParadigm 4: A Systems\/Cybernetics Model of Internal Control 130\u003c\/p\u003e \u003cp\u003eParadigm 5: Control by Division with Supervision 135\u003c\/p\u003e \u003cp\u003eParadigm 6: Control by Category 137\u003c\/p\u003e \u003cp\u003eThe Objectives of Internal Control 139\u003c\/p\u003e \u003cp\u003eDetermining Whether Internal Control is Effective 141\u003c\/p\u003e \u003cp\u003eControl Cost-Effectiveness Considerations 142\u003c\/p\u003e \u003cp\u003eIssues for Internal Control Processes 143\u003c\/p\u003e \u003cp\u003e\u003cb\u003e7 Review of the Control Environment \u003c\/b\u003e\u003cb\u003e147\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 147\u003c\/p\u003e \u003cp\u003eControl Objectives for a Review of the Control Environment 147\u003c\/p\u003e \u003cp\u003eRisk and Control Issues for a Review of the Control Environment 148\u003c\/p\u003e \u003cp\u003eFraud 149\u003c\/p\u003e \u003cp\u003e\u003cb\u003e8 Reviewing Internal Control Over Financial Reporting—The Sarbanes-Oxley Approach \u003c\/b\u003e\u003cb\u003e151\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 151\u003c\/p\u003e \u003cp\u003eCosts and Benefits 154\u003c\/p\u003e \u003cp\u003e2007 SOX-LITE 155\u003c\/p\u003e \u003cp\u003eRevised Definitions of “Significant Deficiency” and “Material Weakness” 156\u003c\/p\u003e \u003cp\u003eUsing a Recognised Internal Control Framework for the Assessment 157\u003c\/p\u003e \u003cp\u003eRisk and Control Issues for the Sarbanes-Oxley s. 302 and s. 404\u003c\/p\u003e \u003cp\u003eCompliance Process 171\u003c\/p\u003e \u003cp\u003e\u003cb\u003e9 Business\/Management Techniques and Their Impact On Control and Audit \u003c\/b\u003e\u003cb\u003e178\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 178\u003c\/p\u003e \u003cp\u003eBusiness Process Re-Engineering 178\u003c\/p\u003e \u003cp\u003eTotal Quality Management 181\u003c\/p\u003e \u003cp\u003eDelayering 187\u003c\/p\u003e \u003cp\u003eEmpowerment 189\u003c\/p\u003e \u003cp\u003eOutsourcing 191\u003c\/p\u003e \u003cp\u003eJust-In-Time Management (JIT) 195\u003c\/p\u003e \u003cp\u003e\u003cb\u003e10 Control Self Assessment \u003c\/b\u003e\u003cb\u003e199\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 199\u003c\/p\u003e \u003cp\u003eSurvey and Workshop Approaches to CSA 200\u003c\/p\u003e \u003cp\u003eSelecting Workshop Participants 200\u003c\/p\u003e \u003cp\u003eWhere to Apply CSA 200\u003c\/p\u003e \u003cp\u003eCSA Roles for Management and for Internal Audit 201\u003c\/p\u003e \u003cp\u003eAvoiding Line Management Disillusionment 202\u003c\/p\u003e \u003cp\u003eEncouragement from the Top 203\u003c\/p\u003e \u003cp\u003eFacilitating CSA Workshops, and Training for CSA 204\u003c\/p\u003e \u003cp\u003eAnonymous Voting Systems 205\u003c\/p\u003e \u003cp\u003eComparing CSA with Internal Audit 205\u003c\/p\u003e \u003cp\u003eControl Self Assessment as Reassurance for Internal Audit 206\u003c\/p\u003e \u003cp\u003eA Hybrid Approach—Integrating Internal Auditing Engagements with CSA Workshops 206\u003c\/p\u003e \u003cp\u003eWorkshop Formats 207\u003c\/p\u003e \u003cp\u003eUtilising CoCo in CSA 208\u003c\/p\u003e \u003cp\u003eReadings 210\u003c\/p\u003e \u003cp\u003eControl Self Assessment 210\u003c\/p\u003e \u003cp\u003e\u003cb\u003e11 Evaluating the Internal Audit Activity \u003c\/b\u003e\u003cb\u003e214\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 214\u003c\/p\u003e \u003cp\u003eOngoing Monitoring 214\u003c\/p\u003e \u003cp\u003ePeriodic Internal Reviews 215\u003c\/p\u003e \u003cp\u003eExternal Reviews 216\u003c\/p\u003e \u003cp\u003eCommon Weaknesses Noted by Quality Assurance Reviews 217\u003c\/p\u003e \u003cp\u003eInternal Audit Maturity Models 218\u003c\/p\u003e \u003cp\u003eEffective Measuring of Internal Auditing’s Contribution to the Enterprise’s Profitability 219\u003c\/p\u003e \u003cp\u003eControl Objectives for the Internal Audit Activity 232\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart \u003c\/b\u003e\u003cb\u003eII Auditing Key Functions 237\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e12 Auditing the Finance and Accounting Functions \u003c\/b\u003e\u003cb\u003e239\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 239\u003c\/p\u003e \u003cp\u003eSystem\/Function Components of the Financial and Accounting Environment 239\u003c\/p\u003e \u003cp\u003eControl Objectives and Risk and Control Issues 240\u003c\/p\u003e \u003cp\u003eTreasury 241\u003c\/p\u003e \u003cp\u003ePayroll 243\u003c\/p\u003e \u003cp\u003eAccounts Payable 246\u003c\/p\u003e \u003cp\u003eAccounts Receivable 248\u003c\/p\u003e \u003cp\u003eGeneral Ledger\/Management Accounts 251\u003c\/p\u003e \u003cp\u003eFixed Assets (and Capital Charges) 253\u003c\/p\u003e \u003cp\u003eBudgeting and Monitoring 256\u003c\/p\u003e \u003cp\u003eBank Accounts and Banking Arrangements 258\u003c\/p\u003e \u003cp\u003eSales Tax (VAT) Accounting 261\u003c\/p\u003e \u003cp\u003eTaxation 263\u003c\/p\u003e \u003cp\u003eInventories 266\u003c\/p\u003e \u003cp\u003eProduct\/Project Accounting 268\u003c\/p\u003e \u003cp\u003ePetty Cash and Expenses 270\u003c\/p\u003e \u003cp\u003eFinancial Information and Reporting 272\u003c\/p\u003e \u003cp\u003eInvestments 274\u003c\/p\u003e \u003cp\u003e\u003cb\u003e13 Auditing Subsidiaries, Remote Operating Units and Joint Ventures \u003c\/b\u003e\u003cb\u003e276\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 276\u003c\/p\u003e \u003cp\u003eFact Finding 277\u003c\/p\u003e \u003cp\u003eHigh Level Review Programme 278\u003c\/p\u003e \u003cp\u003eJoint Ventures 279\u003c\/p\u003e \u003cp\u003e\u003cb\u003e14 Auditing Contracts and the Purchasing Function \u003c\/b\u003e\u003cb\u003e285\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 285\u003c\/p\u003e \u003cp\u003eControl Objectives and Risk and Control Issues 285\u003c\/p\u003e \u003cp\u003eContracting 289\u003c\/p\u003e \u003cp\u003eContract Management Environment 290\u003c\/p\u003e \u003cp\u003eAssessing the Viability and Competence of Contractors 295\u003c\/p\u003e \u003cp\u003eMaintaining an Approved List of Contractors 297\u003c\/p\u003e \u003cp\u003eTendering Procedures 299\u003c\/p\u003e \u003cp\u003eContracting and Tendering Documentation 302\u003c\/p\u003e \u003cp\u003eSelection and Letting of Contracts 304\u003c\/p\u003e \u003cp\u003ePerformance Monitoring 306\u003c\/p\u003e \u003cp\u003eValuing Work for Interim Payments 308\u003c\/p\u003e \u003cp\u003eContractor’s Final Account 310\u003c\/p\u003e \u003cp\u003eReview of Project Outturn and Performance 313\u003c\/p\u003e \u003cp\u003e\u003cb\u003e15 Auditing Operations and Resource Management \u003c\/b\u003e\u003cb\u003e317\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 317\u003c\/p\u003e \u003cp\u003eSystem\/Function Components of a Production\/Manufacturing Environment 318\u003c\/p\u003e \u003cp\u003eControl Objectives and Risk and Control Issues 318\u003c\/p\u003e \u003cp\u003ePlanning and Production Control 318\u003c\/p\u003e \u003cp\u003eFacilities, Plant and Equipment 321\u003c\/p\u003e \u003cp\u003ePersonnel 324\u003c\/p\u003e \u003cp\u003eMaterials and Energy 327\u003c\/p\u003e \u003cp\u003eQuality Control 330\u003c\/p\u003e \u003cp\u003eSafety 332\u003c\/p\u003e \u003cp\u003eEnvironmental Issues 335\u003c\/p\u003e \u003cp\u003eLaw and Regulatory Compliance 338\u003c\/p\u003e \u003cp\u003eMaintenance 339\u003c\/p\u003e \u003cp\u003e\u003cb\u003e16 Auditing Marketing and Sales \u003c\/b\u003e\u003cb\u003e343\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 343\u003c\/p\u003e \u003cp\u003eSystem\/Function Components of the Marketing and Sales Functions 343\u003c\/p\u003e \u003cp\u003eGeneral Comments 344\u003c\/p\u003e \u003cp\u003eControl Objectives and Risk and Control Issues 344\u003c\/p\u003e \u003cp\u003eProduct Development 345\u003c\/p\u003e \u003cp\u003eMarket Research 348\u003c\/p\u003e \u003cp\u003ePromotion and Advertising 350\u003c\/p\u003e \u003cp\u003ePricing and Discount Policies 353\u003c\/p\u003e \u003cp\u003eSales Management 355\u003c\/p\u003e \u003cp\u003eSales Performance and Monitoring 359\u003c\/p\u003e \u003cp\u003eDistributors 362\u003c\/p\u003e \u003cp\u003eRelationship with the Parent Company 366\u003c\/p\u003e \u003cp\u003eAgents 368\u003c\/p\u003e \u003cp\u003eOrder Processing 371\u003c\/p\u003e \u003cp\u003eWarranty Arrangements 375\u003c\/p\u003e \u003cp\u003eMaintenance and Servicing 377\u003c\/p\u003e \u003cp\u003eSpare Parts and Supply 380\u003c\/p\u003e \u003cp\u003e\u003cb\u003e17 Auditing Distribution \u003c\/b\u003e\u003cb\u003e383\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 383\u003c\/p\u003e \u003cp\u003eSystem\/Function Components of Distribution 383\u003c\/p\u003e \u003cp\u003eControl Objectives and Risk and Control Issues 384\u003c\/p\u003e \u003cp\u003eDistribution, Transport and Logistics 384\u003c\/p\u003e \u003cp\u003eDistributors 388\u003c\/p\u003e \u003cp\u003eStock Control 392\u003c\/p\u003e \u003cp\u003eWarehousing and Storage 395\u003c\/p\u003e \u003cp\u003e\u003cb\u003e18 Auditing Human Resources \u003c\/b\u003e\u003cb\u003e399\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 399\u003c\/p\u003e \u003cp\u003eSystem\/Function Components of the Personnel Function 399\u003c\/p\u003e \u003cp\u003eControl Objectives and Risk and Control Issues 399\u003c\/p\u003e \u003cp\u003eHuman Resources Department 400\u003c\/p\u003e \u003cp\u003eRecruitment 404\u003c\/p\u003e \u003cp\u003eManpower and Succession Planning 408\u003c\/p\u003e \u003cp\u003eStaff Training and Development 410\u003c\/p\u003e \u003cp\u003eWelfare 413\u003c\/p\u003e \u003cp\u003ePerformance-Related Compensation, Pension Schemes (and other Benefits) 415\u003c\/p\u003e \u003cp\u003eHealth Insurance 422\u003c\/p\u003e \u003cp\u003eStaff Appraisal and Disciplinary Matters 424\u003c\/p\u003e \u003cp\u003eHealth and Safety 427\u003c\/p\u003e \u003cp\u003eLabour Relations 430\u003c\/p\u003e \u003cp\u003eCompany Vehicles 432\u003c\/p\u003e \u003cp\u003e\u003cb\u003e19 Auditing Research and Development \u003c\/b\u003e\u003cb\u003e437\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 437\u003c\/p\u003e \u003cp\u003eSystem\/Function Components of Research and Development 437\u003c\/p\u003e \u003cp\u003eControl Objectives and Risk and Control Issues 437\u003c\/p\u003e \u003cp\u003eProduct Development 438\u003c\/p\u003e \u003cp\u003eProject Appraisal and Monitoring 442\u003c\/p\u003e \u003cp\u003ePlant and Equipment 445\u003c\/p\u003e \u003cp\u003eDevelopment Project Management 447\u003c\/p\u003e \u003cp\u003eLegal and Regulatory Issues 450\u003c\/p\u003e \u003cp\u003e\u003cb\u003e20 Auditing Security \u003c\/b\u003e\u003cb\u003e453\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 453\u003c\/p\u003e \u003cp\u003eControl Objectives and Risk and Control Issues 454\u003c\/p\u003e \u003cp\u003eSecurity 454\u003c\/p\u003e \u003cp\u003eHealth and Safety 457\u003c\/p\u003e \u003cp\u003eInsurance 460\u003c\/p\u003e \u003cp\u003e\u003cb\u003e21 Auditing Environmental Responsibility \u003c\/b\u003e\u003cb\u003e463\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIntroduction 463\u003c\/p\u003e \u003cp\u003eEnvironmental Auditing 465\u003c\/p\u003e \u003cp\u003eThe Emergence of Environmental Concerns 465\u003c\/p\u003e \u003cp\u003eEMAS—The European Eco-Management and Audit Scheme 466\u003c\/p\u003e \u003cp\u003eLinking Environmental Issues to Corporate Strategy and Securing Benefits 467\u003c\/p\u003e \u003cp\u003eEnvironmental Assessment and Auditing System Considerations 468\u003c\/p\u003e \u003cp\u003eThe Role of Internal Audit 470\u003c\/p\u003e \u003cp\u003eExample Programme 470\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart \u003c\/b\u003e\u003cb\u003eIII Auditing Information Technology 477\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e22 Auditing Information Technology 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Students have access to a wealth of diverse analytical cases, balanced with current content and international examples.\u003cbr\u003e\u003cbr\u003e\u003cbr\u003eKey features of this new edition include:\u003cbr\u003e•Fully revised to incorporate current methods in management control \u003cbr\u003e\u003cbr\u003e\u003cbr\u003e•New chapters on Managers, Human behaviour and Organizations, Risk Management and The controllers - past, present, future.\u003cbr\u003e\u003cbr\u003e\u003cbr\u003e•New coverage of topics such as Risk management, Sustainability, Globalisation and Ethics.”.\u003cbr\u003e\u003cbr\u003e\u003cbr\u003e•New end-of-chapter and additional cases that cover chapter topics and provide questions and discussion topics for students to put their knowledge to practice. \u003cbr\u003e\u003cbr\u003e\u003cbr\u003e•Full coverage of current management control systems roles and responsibilities, including controllers, BU-controllers and the CFO\u003cbr\u003e\u003cbr\u003e\u003cbr\u003e•Learning Objectives at the beginning of each chapter provide a structure for students to progress their knowledge from.\u003cbr\u003e\u003cbr\u003e\u003cbr\u003e•Now available with Connect®, including access to a Testbank and 10 case studies that are  assignable and autogradable.\u003cbr\u003e\u003cbr\u003e\u003cbr\u003eAvailable with McGraw Hill Education’s Connect®, the well-established online learning platform, which features resources to help faculty and institutions improve student outcomes and course delivery efficiency. \u003cbr\u003e\u003cbr\u003e\u003cbr\u003eAre you a student? Gain easy online access to homework, tests and quizzes with immediate feedback on your progress as well as access to practice materials.\u003cbr\u003e\u003cbr\u003e\u003cbr\u003eAre you an instructor? You can create auto-graded assignments, tests and quizzes.  Detailed visual reporting allows you to easily monitor student progress. Explore the updated instructor resources that include an instructor’s manual, solutions manual, PowerPoints, glossary and appendices. \u003cbr\u003e\u003cbr\u003e\u003cbr\u003eFrank G.H. Hartmann is a Professor of Accounting at the Nijmegen School of Management, Radboud University. \u003cbr\u003e\u003cbr\u003e\u003cbr\u003eKalle Kraus is Professor in Accounting at the Stockholm School of Economics.\u003cbr\u003e\u003cbr\u003e\u003cbr\u003eGöran Nilsson is a Senior Lecturer in Management Control at Uppsala University.\u003cbr\u003e\u003cbr\u003e\u003cbr\u003eRobert N. Anthony was the Ross Graham Walker Professor Emeritus of Management Control at Harvard Business School. \u003cbr\u003e\u003cbr\u003e\u003cbr\u003eVijay Govindarajan is the Coxe Distinguished Professor at Dartmouth's Tuck School of Business and a New York Times and Wall Street Journal Best Selling author.\u003cbr\u003e\u003cbr\u003e\u003cbr\u003e\u003cbr\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003cb\u003ePart 1: Management control systems: managing organizational performance\u003c\/b\u003e\u003cbr\u003eChapter 1: Introduction to Management Control Systems\u003cbr\u003eChapter 2: Mission, Goals and Strategies\u003cbr\u003eChapter 3: Managers, Human Behaviour and Organizations\u003cbr\u003e\u003cb\u003ePart 2: Management Control Systems: Applying Organizational Architecture\u003c\/b\u003e\u003cbr\u003eChapter 4: Responsibility Centres\u003cbr\u003eChapter 5: Control with Transfer Prices and Shared Service Centres\u003cbr\u003eChapter 6: Organizational Structure and Cross-Functional Integration\u003cbr\u003eChapter 7: Management Control Systems and Inter-Organizational Relationships\u003cbr\u003e\u003cb\u003ePart 3: Management Control Systems: The Performance Management Process\u003c\/b\u003e\u003cbr\u003eChapter 8: Budgeting and Forecasting\u003cbr\u003eChapter 9: Financial and Non-Financial Performance Measurement Systems\u003cbr\u003eChapter 10: Monetary Incentive Systems and Motivation\u003cbr\u003eChapter 11: Risk Management Systems\u003cbr\u003e\u003cb\u003ePart 4: Management Control Systems: Summary and Outlook\u003c\/b\u003e\u003cbr\u003eChapter 12: Control and Controllership: Past, Present, Future\u003cbr\u003e\u003cbr\u003e\u003cbr\u003e","brand":"McGraw-Hill","offers":[{"title":"Default Title","offer_id":48867480764759,"sku":"9781526848314","price":58.89,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9781526848314.jpg?v=1722283483"},{"product_id":"financial-literacy-for-managers-finance-and-accounting-for-better-decision-making-9781613630181","title":"Financial Literacy for Managers: Finance and","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e\u003cp\u003e\u003cb\u003eThe language of business\u003c\/b\u003e\u003cbr\u003e In order to understand how your business is performing right now and to evaluate, assess, and devise new strategies to boost future performance, you need information. 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Infused with the same kind of optimism and common sense that inspired Benjamin Graham’s \u003ci\u003eThe Intelligent Investor \u003c\/i\u003eand Peter Lynch’s \u003ci\u003eOne Up on Wall Street\u003c\/i\u003e, \u003ci\u003eWhere the Money Is\u003c\/i\u003e ushers in a new era of modern value investing.\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTrade Review\u003c\/b\u003e\u003cbr\u003e“One of the best books I have read on investing in years. Buying and reading this book will be one of the best investments you will ever make.” \u003cb\u003e—Bill Ackman, founder and CEO, Pershing Square Capital Management\u003c\/b\u003e\u003cbr\u003e \u003cbr\u003e “Seessel makes Graham and Dodd proud. 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Rajan\u003c\/strong\u003e is the Dean of the Booth School of Business at the University of Chicago.\u003c\/p\u003e","brand":"Pearson Education Limited","offers":[{"title":"Default Title","offer_id":48885359771991,"sku":"9781292232744","price":64.96,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9781292232744.jpg?v=1722536058"},{"product_id":"bullshift-9781459750906","title":"Bullshift","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e\u003cb\u003ePeople are unwittingly taking risks with their investments by entrusting them to advisers who are biased but don't know it.\u003c\/b\u003e\u003cbr\u003e\u003cbr\u003eDoes your financial adviser tell you to hold on and never sell? That markets recover in the long run? Does your adviser seem to always have an optimistic disposition? Do they tell you not to worry, no matter what is going on in the outside world?\u003cbr\u003e\u003cbr\u003eIn \u003ci\u003eBullshift\u003c\/i\u003e, John J. De Goey explores the hidden relationship between bias and financial markets. He makes clear that investors and financial advisers are not the rational decision makers that economic theory assumes them to be, and that tried and true investment advice is not always sound. De Goey shows that advisers are immersed in a culture of Bullshift  they simply don't realize how their positive outlook on markets is based on industry-wide groupthink.\u003cbr\u003e\u003cbr\u003eUnfortunately, this problem affects much more than just your own investment portfolio. After three years of an international \u003cbr\u003e\u003cbr\u003e\u003cb\u003eTrade Review\u003c\/b\u003e\u003cbr\u003e\u003ci\u003eBullshift \u003c\/i\u003eis a kick-in-the-head reality check for advisers and their clients about blindly following investing clichés. Read it and learn to question your basic understanding of investing. * Rob Carrick, Personal Finance Columnist, The Globe and Mail *\u003cbr\u003eExcessive optimism is the metabias that enables all others, as it tells us that ‘all is well’ and blinds us to our own fallibility. \u003ci\u003eBullshift \u003c\/i\u003erecognizes the damaging potential of overconfidence for our financial lives and gives practical tips on how to overcome it. * Daniel Crosby, New York Times bestselling author of The Laws of Wealth *\u003cbr\u003eIf you want to be money smart, read \u003ci\u003eBullshift\u003c\/i\u003e. John's decades of experience, wisdom, and guidance will leave you richer. * Kelley Keehn, bestselling author of Talk Money to Me *\u003cbr\u003eThere’s a large body of evidence that behavioural biases are a significant reason why so many investors fail to achieve their investment goals. Overconfidence is particularly deeply ingrained. We think — and are encouraged by the media and financial commentators to think — that we can do things that are beyond our sphere of competence. We’re all prone to overconfidence and optimism and we need to help each other in guarding against it. * Robin Powell, editor of The Evidence-Based Investor *\u003cbr\u003eLong a maverick in the Canadian financial advisor community, John J. De Goey's third book is an erudite exposition of how unwarranted optimism can be detrimental to the financial health of portfolios. * Jonathan Chevreau, founder of FindependenceHub.com *\u003cbr\u003eFrom broad behavioural errors to the specifics of Canadian markets, \u003ci\u003eBullshift \u003c\/i\u003eoffers new ways for financial advisors to evaluate their thinking and achieve better outcomes. It’s packed with useful insight on how to make more informed, rational decisions. * Dr. Cheryl Hurst, founder of PeopleGaps.com *\u003cbr\u003eDe Goey provides investors with an entertaining overview of how our brains get in the way of maximizing our financial potential. Perhaps more importantly, he links these biases to what is happening in the world today around us and provides prescriptions on how to optimize our behaviour. * Preet Banerjee, founder of YourMoneyDegree.com *\u003cbr\u003eThere’s a new kind of advisor coming to the forefront of wealth management. These days, advisers who are more focused on behaviour and decisions are winning business. Understanding what drives client attitudes is a winning proposition for keeping them focused on what’s important to their clients. * Charlie Spiring, ICD.D, Founder \u0026amp; Chairman, Wellington-Altus Financial Inc. *\u003cbr\u003eA truly wonderful read and an important book that will help so many people solve the puzzle that is understanding themselves, their money, and their behaviours. * Dennis Moseley-Williams, Founder of DMW strategic consulting *\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003cul\u003e\n\u003cli\u003eIntroduction\u003c\/li\u003e\n\u003cli\u003e\u003cstrong\u003ePart I: The Interplay Between Behavioural Economics, Financial Advisers, and Retail Investors\u003c\/strong\u003e\u003c\/li\u003e\n\u003cli\u003e1 Understanding Advisers and the Industry\u003c\/li\u003e\n\u003cli\u003e2 Behavioural Economics and Human Biases\u003c\/li\u003e\n\u003cli\u003e3 The Role of Advisers\u003c\/li\u003e\n\u003cli\u003e4 What Needs to Change?\u003c\/li\u003e\n\u003cli\u003e5 Groupthink Among Advisers\u003c\/li\u003e\n\u003cli\u003e\u003cstrong\u003ePart II: Applying What We Know to How the World Operates … and How It Ought To\u003c\/strong\u003e\u003c\/li\u003e\n\u003cli\u003e6 Misguided and Human\u003c\/li\u003e\n\u003cli\u003e7 Case Study on the Coronavirus\u003c\/li\u003e\n\u003cli\u003e8 Case Studies in Financial Planning\u003c\/li\u003e\n\u003cli\u003e9 How the Government Entrenches Bullshift\u003c\/li\u003e\n\u003cli\u003e10 Guarding Against Bullshift\u003c\/li\u003e\n\u003cli\u003eAfterword: What Can Be Done About Bullshift?\u003c\/li\u003e\n\u003cli\u003eAcknowledgements\u003c\/li\u003e\n\u003cli\u003eBibliography\u003c\/li\u003e\n\u003cli\u003eIndex\u003c\/li\u003e\n\u003cli\u003eAbout the Author\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"Dundurn Group Ltd","offers":[{"title":"Default Title","offer_id":48885723890007,"sku":"9781459750906","price":17.09,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9781459750906.jpg?v=1722537471"},{"product_id":"management-and-cost-accounting-9781473791244","title":"Management and Cost Accounting","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003ePart 1: Introduction to MCA 1. 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Transfer pricing in divisionalized companies Part 5: Strategic performance and cost management for value creation; digitalization, sustainability and the future of management accounting 20. Strategic performance management  21. Strategic cost management and value creation 22. Management accounting ��� current technologies and data analytics 23. Sustainability and environmental management accounting 24. Overview and challenges for the future Part 6: Addendum: The application of quantitative methods to management accounting 25. Cost estimation and cost behaviour 26. 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The included survey mainly deals with audit situations where the auditee is assumed to behave rationally and optimize its expected utility based on information regarding the audit strategy. According to the International Standards for the Professional Practice of Internal Auditing, internal auditors must always maintain an objective and independent working attitude to perform effectively. However, data indicate that this requirement might often become challenged due to bias-prone situations, eventually leading to false conclusions or even wrong decisions by auditors and management. As such, the authors address selected cognitive biases for internal auditors and potential behavior patterns tempering the effects of these biases.In common energy audition methods, the efficiency of waste-to-energy power plants is evaluated directly. This method is highly sensitive to the measurement errors of waste mass flow which is difficult determine precisely. Further-more, the direct method does not clarify the sources of energy loss. Using the indirect method which is proposed in this chapter book, the power plant is split into three sub-systems. The overall efficiency is determined by analyzing the multiplication of thesesub-systems efficiency and the internal energy usage.This final chapter uses case examples to showcase how auditing is a suitable method for clarifying the level of comprehensive, risk-based safety and security management of organizations operating in business and the public sector. 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Venetian treatises: a frame\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003e2. A Venetian treatise before Pacioli by Marino de Raphaeli\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003e3. The spread of double-entry bookkeeping method in the 16th Century: \"Quaderno doppio col suo giornale novamente composto et dilegentissimamente ordinato secondo il costume di Venetia\" of Dominico Manzoni (1540)\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003e4. Giovanni Antonio Moschetti: the wise embodiment of a 17th-century intellectual (1610)\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003e5. Bookkeeping treatises in Venice: The contributions of Francesco Garatti (1686 – 1688)\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003e6. Niccolò D’Anastasio, forerunning of modern accounting (1803).\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003eSection II Companies. \u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003e7. Accounting and Power interrelations at the origin of the Venetian Hospital \"SS. Giovanni e Paolo\"\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003e8. Managing the largest printing business in Europe: The Remondini in Bassano (17th to 19th century)\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003e9. Carive accounting system: An evolutionary perspective in its early years\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003e10. Firm and industry dimensions of the glassmaking industry in Venice: The case of Barovier \u0026amp; Toso\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003e11. Accounting in the venetian textile industries. 12. The fraudulent investor: an accounting investigation on a Venetian manufactory, 1778-1784.\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003eSection III Accounting education \u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003e13. 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