continuous auditing: a book of theory and · pdf filerutgers business school, usa ... +1 860...
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Continuous Auditing: A Book ofTheory and ApplicationEditors
David Y. Chan David Y. Chan St. John's University, USASt. John's University, USA
Victoria Chiu Victoria Chiu State University of New York at Oswego, USAState University of New York at Oswego, USA
Miklos A. Vasarhelyi Miklos A. Vasarhelyi Rutgers Business School, USARutgers Business School, USA
SynopsisContinuous auditing is a novel emerging technology in academia and practice. The concept of continuous auditing was conceivedover two decades ago in academia and we are now at a junction where the auditing profession recognizes the implement-abilityand value of a continuous audit. The book’s purpose is twofold. First, the book aims to provide academics and practitioners with acompilation of select continuous auditing design science research that can be used as a springboard to future research anddevelopment. Second, the book aims to provide readers with an understand of the underlying theoretical concepts of a continuousaudit, ideas on how continuous audit can be applied in practice, and what has and has not worked in research.
Accounting & Finance
Hardback ISBN: 9781787434141
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Publication date: 19 February 2018
Language: English
Audience: Professional and scholarly
Page count: 275
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Global Tensions in FinancialMarketsResearch in Finance, Volume 34Research in Finance, Volume 34
Editor
John W. Kensinger John W. Kensinger University of North Texas, USAUniversity of North Texas, USA
SynopsisResearch in Finance seeks to provide a collection of quality research articles that reflect the current and primary issues in financialmarkets. Contributions include finance theory and financial practice, plus accounting issues such as reporting derivatives positions,reflecting intangible holdings, or predicting financial distress.
The volume starts with empirical investigations of the impact from macroeconomic variables upon equity values in emergingeconomies compared with developed economies. Next is an empirical affirmation of the efficiency of the Midcontinent IndependentSystem Operator (MISO) electricity exchange. Next we find several investigations into the efficacy of efforts to stimulate the arousalof emerging nations around the world.
Accounting & Finance
ISSN: 0196-3821
Hardback ISBN: 9781787148406
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ePub ISBN: 9781787432710
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Publication date: 30 March 2018
Language: English
Audience: Professional and scholarly
Page count: 220
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Public ProcurementFundamentals: Lessons fromand for the FieldEmerald PointsEmerald Points
Author
Naushad Khan Naushad Khan World Bank, USAWorld Bank, USA
SynopsisDuring the last two decades, public procurement evolved in most of the world but is often carried out by government officials withlittle or no experience with procurement policies and procedures. As a result, substantial amounts of public funds are lost due towrong selection of suppliers and contractors. While a large amount of literature exists on public procurement, it deals with differentaspects such as commercial, environmental, legal, and technical aspects. In this new work, Khan provides an introduction toprocurement and efficiency, bringing together these difficult and complex aspects of public procurement in a clear and succinctmanner.
From his experience with the World Bank throughout Central and Eastern Europe, Balkans, Caucuses, and Central and South Asia,Khan has created a step-by-step manual for government officials, researchers, and students.
Accounting & finance
Paperback ISBN: 9781787546080
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ePDF ISBN: 9781787546059
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Publication date: 05 February 2018
Language: English
Audience: Professional and scholarly
Page count: 122
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Research on ProfessionalResponsibility and Ethics inAccountingResearch on Professional Responsibility and EthicsResearch on Professional Responsibility and Ethicsin Accounting, Volume 21in Accounting, Volume 21
Editor
Cynthia Jeffrey Cynthia Jeffrey Iowa State University, USAIowa State University, USA
SynopsisResearch on Profess ional Responsibility and Ethics in AccountingResearch on Profess ional Responsibility and Ethics in Accounting is devoted to publishing high-quality research and casesthat focus on the professional responsibilities of accountants and how they deal with the ethical issues they face. The series featuresarticles on a broad range of important and timely topics, including professionalism, social responsibility, corporate responsibility,ethical judgments, and accountability. The professional responsibilities of accountants are broad-based; they must serve clients anduser groups whose needs, incentives, and goals may be in conflict. Further, accountants must interpret and apply codes of conduct,accounting and auditing principles, and securities regulations. Compliance with professional guidelines is judgment-based, andcharacteristics of the individual, the culture, and situation affect how these guidelines are interpreted and applied, as well as whenthey might be violated. Interactions between accountants, regulators, standard setters, and industries also have ethical components.Research into the nature of these interactions, resulting dilemmas, and how and why accountants resolve them is the focus of thisjournal.
Accounting & finance
ISSN: 1574-0765
Hardback ISBN: 9781787549739
Hardback price: £72.95, €97.95, $124.95
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ePub ISBN: 9781787549746
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Publication date: 03 May 2018
Language: English
Audience: Professional and scholarly
Page count: 200
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Sustainability Accounting:Education, Regulation,Reporting and StakeholdersAdvances in Environmental Accounting &Advances in Environmental Accounting &Management, Volume 7Management, Volume 7
Editors
Ataur Belal Ataur Belal Aston University, UKAston University, UK
Stuart Cooper Stuart Cooper University of Bristol, UKUniversity of Bristol, UK
Sophie Giordano-Spring Sophie Giordano-Spring Institut Montpell ier Management, FranceInstitut Montpell ier Management, France
Jonathan Maurice Jonathan Maurice IAE Toulouse - École de Management, FranceIAE Toulouse - École de Management, France
Charles Cho Charles Cho York University, CanadaYork University, Canada
Synopsis
Advances in Environmental Accounting & Management aims to advance knowledge of the governance and management ofcorporate environmental impacts and the accounting for these, including issues related to measurement, valuation, and disclosure.It also aims to increase the awareness of management, accounting practitioners, investors and other stakeholders of the financialand social consequences of corporate environmental impacts, encouraging greater environmental accountability and responsibility.
The first chapter in this volume (Dr Yousuf Kamal) is set in the context of the Bangladeshi garment industry, while the secondchapter (Delphine Gibassier) explores the practice of water accounting. The remainder of this volume presents three chapters fromthe 3rd French Conference on Social and Environmental Accounting Research, guest edited by Sophie Giordano-Spring, JonathanMaurice and Charles H. Cho. These chapters consider sustainability in Canadian CPA teaching programmes (Emilio Boulianne and S.Leanne Keddie); mandatory environmental reporting in France (Juliette Senn); and CSR reporting practices in Brazil and South Korea(Hyemi Shin and Adrián Zicari).
Accounting & finance
ISSN: 1479-3598
Hardback ISBN: 9781787548893
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Publication date: 23 April 2018
Language: English
Audience: Professional and scholarly
Page count: 176
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Active Learning Strategies inHigher Education: Teaching forLeadership, Innovation, andCreativityEditors
Anastasia Misseyanni Anastasia Misseyanni DEREE - The American College of Greece, GreeceDEREE - The American College of Greece, Greece
Paraskevi Papadopoulou Paraskevi Papadopoulou DEREE - The American College of Greece, GreeceDEREE - The American College of Greece, Greece
Christina Marouli Christina Marouli DEREE - The American College of Greece, GreeceDEREE - The American College of Greece, Greece
Mil itiades D. Lytras Mil itiades D. Lytras DEREE - The American College of Greece, GreeceDEREE - The American College of Greece, Greece
SynopsisIn the era of the 21st century knowledge society, higher education can play an important role as a driver for innovation, leadershipand creativity, as it helps develop not only well informed and knowledgeable citizens but also responsible and creative individuals.The challenges of globalization, tightly linked with rapid developments in Information and Communication Technologies (ICT) andthe need to address issues of quality and inclusiveness for a better quality of life and a sustainable future, have become drivers ofchange in higher education institutions. We are experiencing a shift towards more interdisciplinary curricula and a more integratedand student-centred approach to teaching. Instructors increasingly use active learning and other pedagogies of engagement as ameans to increase learning and improve student attitudes.
This book explores best practices for effective active learning in higher education. Experienced instructors from different disciplinesand countries share their experiences and reflect on best practices, as well as on the theoretical underpinnings of active learning.Contributors share their thinking on strategies based on different active learning methods such as the use of ICTs, collaborativelearning and experiential learning, as well as their implications for teaching, assessment, curriculum design and higher educationadministration.
Active learning provides skills for real life problem solving and prepares students to become responsible and active citizens. This bookwill be a very significant resource for educators who are interested in making a difference in students' lives.
Education
Hardback ISBN: 9781787144880
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Publication date: 19 April 2018
Language: English
Audience: Professional and scholarly
Page count: 305
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Rethinking the Business Modelsof Business Schools: A CriticalReview and Change Agenda forthe FutureAuthors
Kai Peters Kai Peters Coventry University, UKCoventry University, UK
Richard R. Smith Richard R. Smith Singapore Management University, SingaporeSingapore Management University, Singapore
Howard Thomas Howard Thomas Singapore Management University, SingaporeSingapore Management University, Singapore
Synopsis
Management education growth and the rise in accompanying business schools over the last few decades are fuelled by globaleconomic development, coupled with the promise of success in business careers. Recently, questions have been raised about thevalue and relevance of a traditional business school education – so what does the future hold for traditional business schools?
In this book, we examine the current model and the pressure points of business schools by considering the evolution of – and thevarious value chains that are associated with – business school offerings (including MBA, undergraduate, pre-experienced andexecutive programmes). We also offer insight on funding and value orientation, and the potential challenges these may raise forsome schools. To highlight these challenges, we provide a strategic group framework for business schools and review theimplications of future strategies for these groups.
Finally, after reviewing the current landscape of business school mergers, alliances and failures, we reflect on innovationconsiderations for the business school business model. Management education is changing, and business schools must be ready tore-evaluate their strategies for growth… and, in some cases, survival.
Education
Hardback ISBN: 9781787548756
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ePub ISBN: 9781787548763
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Publication date: 17 January 2018
Language: English
Audience: Professional and scholarly
Page count: 176
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Sexual Violence on Campus:Power-Conscious Approachesto Awareness, Prevention, andResponseGreat Debates in Higher EducationGreat Debates in Higher Education
Author
Christina Linder Christina Linder University of Georgia, USAUniversity of Georgia, USA
SynopsisCampus activists, policymakers, administrators, educators, and legislators have a common goal related to sexual violence on collegecampuses: make it stop. Despite the common goal, every person invested in ending sexual violence on college campuses has adifferent strategy or set of strategies for achieving this. Recent legal regulations and political and media pressure have led campusactivists, educators, and administrators to over-rely on policy and enforcement as strategies to respond to sexual violence. Althoughpolicy is an important and necessary component of addressing sexual violence, it should be one component of a comprehensivestrategy, rather than the overall strategy.
Through a power-conscious lens, this important book will draw on current media coverage and scholarly literature about campussexual violence to argue that activist and administrators’ over-reliance on policy as a strategy to address sexual violence results in lessthan effective strategies to prevent it from happening in the first place. Specifically, it will highlight ways scholarship and policy centerheterosexual, cisgender, white women, failing to account for the varied ways students from minoritized populations experiencesexual violence. Further, it will illuminate the ways in which current media coverage and scholarship makes perpetrators of sexualviolence invisible, resulting in responsibility for ending sexual violence being placed on potential victims.
Education
Paperback ISBN: 9781787432291
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Publication date: 22 March 2018
Language: English
Audience: Professional and scholarly
Page count: 111
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Teacher Leadership inProfessional DevelopmentSchoolsEditor
Jana Hunzicker Jana Hunzicker Bradley University, USABradley University, USA
SynopsisThis edited collection occupies a unique position as the first book to explore teacher-leadership within the context of school-university partnerships and professional development schools in the United States.
In today’s educational climate of data, differentiation, and accountability, teacher leadership is essential. Professional developmentschools (PDSs) and other school-university partnerships support teacher leader development by prioritizing teacher learning,modelling best practices, encouraging instructional innovations, and pursuing educational research and other scholarly work.Because PDSs and other school-university partnerships offer distinctive occasions for teachers to engage in leadership roles andresponsibilities, a closer look at teacher leadership within these contexts provides a valuable opportunity for the instruction andinspiration of all educators.
Written for aspiring teacher leaders as well as for those who teach, research, serve, supervise, and lead in PDSs and other school-university partnerships, Teacher Leadership in Professional Development Schools will immerse readers in deep exploration of teacherleadership across three broad areas: Teacher Leadership and Student Learning; Definitions, Structures, and Cultures that PromoteTeacher Leadership; and Teacher Leader Preparation and Development. Following a thought-provoking foreword and twointroductory chapters, each of the book’s three sections features three to four research-based chapters, written by higher educationfaculty and practicing P-12 teachers and administrators; a scholarly synthesis chapter, written by a known expert in the field; andthree to four teacher leader reflections, written by aspiring, developing, and veteran teacher leaders from across the United States.
Education
Hardback ISBN: 9781787434042
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ePub ISBN: 9781787439238
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Publication date: 01 May 2018
Language: English
Audience: Professional and scholarly
Page count: 273
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Performance Based Strategy:Tools and Techniques forSuccessful DecisionsAuthors
Steven Fairbanks Steven Fairbanks Bradley University, USABradley University, USA
Aaron Buchko Aaron Buchko Bradley University, USABradley University, USA
Synopsis
Executives in today’s business environment have never been busier. Time constraints are ever present. Resources are strained.Strategic planning constantly competes with the tactical demands of running an organization. To make matters worse, mostorganizational leaders, when confronted with the need for strategic planning, have no idea about how to go about it. They haveplenty of knowledge and information about the organization and their situation, but no effective tools to analyze their thoughts, tomake decisions that will lead to effective strategies, and most importantly, to create a plan of action.
In Performance Based Strategy, Aaron Fairbanks and Steven Buchko offer a practical set of simple, productive tools that will enableleaders to develop effective strategies. The book offers tools that have been tested in small, medium, and Fortune 100 companies,with for profit and not-for-profit organizations, and across a breadth of industries, such as manufacturing, health care, banking,distribution, transportation, government, and charities, among others. The authors have used these tools as insiders to turn aroundcompanies, and as outsiders in advisory and board roles.
When properly applied, the strategies offered here enable leaders to see their situations and organizations in new ways. Managerswill be able to present information in a way that everyone in the organization will understand. Executives can provide a sense ofdirection that will provide a framework for decision making that will give guidance to people. Above all, applying these tools willenable managers to improve their firm’s performance.
HR & Organizational Behavior
Hardback ISBN: 9781787437968
Hardback price: £60.00, €75.00, $95.00
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ePub ISBN: 9781787439825
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Publication date: 01 May 2018
Language: English
Audience: Professional and scholarly
Page count: 210
BIC code: K, KJ, KJC
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The Catalyst Effect: 12 Skillsand Behaviors to Boost yourImpact and Elevate TeamPerformanceAuthors
Jerry Toomer Jerry Toomer Butler University, USAButler University, USA
Craig Caldwell Craig Caldwell Butler University, USAButler University, USA
Steve Weitzenkorn Steve Weitzenkorn Lacy School of Business, Butler University, USALacy School of Business, Butler University, USA
Chelsea Clark Chelsea Clark Chelsea Clark Consulting, LLC, USAChelsea Clark Consulting, LLC, USA
SynopsisThe Catalyst Effect powerfully shows readers how to expand their impact beyond job boundaries to elevate the performance of theirteams and ultimately the overall organization. It describes how individuals can "lead from wherever they are" regardless of their roleor title.
The authors provide a practical, research-based roadmap for developing and applying 12 key competencies to multiply one’s impact.As a result, the group and organization achieve greater success; team dynamics improve; and individuals reap greater fulfillment,build stronger skills, and grow in stature while magnifying their value.
Real examples from business, sports, the arts, and not-for-profits bring the techniques to life and illustrate how to apply them—making this book a valuable resource for professionals and leaders alike.
HR & organizational behaviour
Hardback ISBN: 9781787435520
Hardback price: £24.99, €32.00, $40.00
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ePub ISBN: 9781787435681
ePub price: £24.99, €32.00, $40.00
Publication date: 12 February 2018
Language: English
Audience: Professional and scholarly
Page count: 210
BIC code: KJ, KJM, KJMB
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Leadership and Public SectorReform in Asian CountriesPublic Policy and GovernancePublic Policy and Governance
Editors
Evan Berman Evan Berman Victoria University of Well ington, New ZealandVictoria University of Well ington, New Zealand
Eko Prasojo Eko Prasojo University of Indonesia, IndonesiaUniversity of Indonesia, Indonesia
SynopsisPresent day knowledge about public sector reforms in Asia is quite scattered and seldom focuses on the challenges of leadership.This edited collection seeks to address this issue by presenting country cases that reflect the great diversity of the region.
Home to roughly one-third of the world’s population, Asia-Pacific governments typically play leading roles in social and economicdevelopment, yet by measures of expenditures or civil servants per capita, most are among the smaller ones in the world. Theseregimes include democracies, one-party states and unstable systems; there is a broad range of cultural legacies includingConfucian, Buddhist, and Western, and vastly different levels of economic development; the region includes some of the very leastcorrupt countries and those with high corruption levels; it includes the world’s most populous country, as well as some of thesmallest.
Public sector reforms are very relevant to these countries and their leaders. In Asia, a strong government is invaluable and publicsector reforms are relevant to helping modern states meet their goals and performance. This collection explores what is knownabout these reforms with an eye towards helping leaders responsible for reforms. Clearly, there is very large variation; some Asia-Pacific countries are leading in public sector reforms, while others are not, and this book also seeks to further our understandingwhat leaders might need to do to be successful.
Public policy & environmentalmanagement
ISSN: 2053-7697
Hardback ISBN: 9781787433106
Hardback price: £65.00, €80.00, $100.00
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ePub ISBN: 9781787434448
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Publication date: 20 April 2018
Language: English
Audience: Professional and scholarly
Page count: 251
BIC code: JPP, JPHL, JPHV
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Virtue Ethics in the Conductand Governance of SocialScience ResearchAdvances in Research Ethics and Integrity, VolumeAdvances in Research Ethics and Integrity, Volume33
Editor
Nathan Emmerich Nathan Emmerich Queen's University Belfast, UKQueen's University Belfast, UK
Synopsis
This collection focuses on virtue theory and the ethics of social science research. A moral philosophy that has been relativelyneglected in the domain of research ethics, virtue ethics has much to offer those who wish to go beyond the difficulties generatedby the biomedical model of research ethics and positively engage with the ethics of social scientific research. As the chapterscontained in this volume show, the perspective provided by virtue ethics also exhibits a certain affinity with the emerging discourseregarding research integrity. Contributors develop various facets of virtue ethics in order to illuminate a range of issues in thepractice and governance of social science, including integrity, the ethics of ethical review, ethics education, and the notion ofphrónesis (wisdom).
Research methods
ISSN: 2398-6018
Hardback ISBN: 9781787146082
Hardback price: £66.95, €89.95, $114.95
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ePub ISBN: 9781787149939
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Publication date: 18 April 2018
Language: English
Audience: Professional and scholarly
Page count: 200
BIC code: JHBC, HPQ, GPS
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Digital Materialism: Origins,Philosophies, ProspectsDigital Activism and Society: Politics, Economy andDigital Activism and Society: Politics, Economy andCulture in Network CommunicationCulture in Network Communication
Author
Baruch Gottl ieb Baruch Gottl ieb Berl in, GermanyBerl in, Germany
SynopsisDigital materiality (digimat) proposes a set of basic principles for how we understand the world through digital processes. Digitalinstruments may seem forbiddingly complex but they are based on simple mechanical principles which operate today on thesubatomic scale, which creates challenges for conventional human epistemology.
This short book sets out a methodical materialist understanding of digital technologies, where they come from, how they work, andwhat they do. This analysis starts from the classical materialism of the Greek physicist-philosophers, engages with the humanist andhistorical materialism of the flourishing of Enlightenment arts and sciences, and extrapolates from post-humanist new materialisminformed by quantum physics. There can be no future without a present and that present is always, persistently material.
Readers of this book must grapple with the mattering of digital material, especially the awe-inspiring epistemological schismbetween the infinitesimal, lightspeed reality of digital data and conventional, empirical human epistemologies which provide thevocabularies and cultural metaphors we must have recourse to in the attempt to discuss, communicate and decypher thesephenomena. The obsolescent figure of anthropos (human being) will provide a central foil and subject for this challenge tounderstand our digital tools and their seemingly irrepressible reproduction. The future of humanity is at stake!
Sociology
Paperback ISBN: 9781787436695
Paperback price: £60.00, €75.00, $96.00
ePDF ISBN: 9781787436688
ePDF price: £60.00, €75.00, $96.00
ePub ISBN: 9781787439610
ePub price: £60.00, €75.00, $96.00
Publication date: 06 February 2018
Language: English
Audience: Professional and scholarly
Page count: 170
BIC code: GTC, HPN, JFD
BISAC code: LAN004000, PHI001000, SOC026000
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The Evolution of the BritishFuneral Industry in the 20thCentury: From Undertaker toFuneral DirectorEmerald Studies in Death and CultureEmerald Studies in Death and Culture
Author
Brian Parsons Brian Parsons University of Bath, UKUniversity of Bath, UK
Synopsis
The Evolution of the British Funeral Industry in the 20th Century examines the shifts that have taken place in the funeral industrysince 1900, focusing on the figure of the undertaker and exploring how organizational change and attempts to gain recognition as aprofessional service provider saw the role morph into that of ‘funeral director’.
As the disposal of the dead increased in complexity during the twentieth century, the role of the undertaker/funeral director hasmirrored this change. Whilst the undertaker of 1900 primarily encoffined and transported the body, today’s funeral director providesother services, such as taking responsibility for the body of the deceased and embalming, and has overseen changes such as theincreasing preference for cremation, the impact of technology on the production of coffins and the shift to motorized transport. These factors, together with the problem of succession for some family-run funeral businesses, have led large organizations tomake acquisitions and manage funerals on a centralized basis, achieving economies of scale.
This book examines how the occupation has sought to reposition itself and how the ‘funeral director’ has become an essentialfunctionary in funerary practices. However, despite striving for new-found status the role is hindered by two key issues: the stigmaof handling the dead, and the perception of making a profit from loss.
Sociology
Hardback ISBN: 9781787436305
Hardback price: £60.00, €75.00, $95.00
ePDF ISBN: 9781787436299
ePDF price: £60.00, €75.00, $95.00
ePub ISBN: 9781787436725
ePub price: £60.00, €75.00, $95.00
Publication date: 28 February 2018
Language: English
Audience: Professional and scholarly
Page count: 155
BIC code: KNSZ, JHBZ, JFM
BISAC code: SOC036000, FAM014000, REL001000
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Advanced Information
Safe Mobility: Challenges,Methodology and SolutionsTransport and Sustainability, Volume 11Transport and Sustainability, Volume 11
Editors
Dominique Lord Dominique Lord Texas A&M University, USATexas A&M University, USA
Simon Washington Simon Washington Queensland University of Technology, Austral iaQueensland University of Technology, Austral ia
SynopsisSafe mobility has a clear and transparent link to transport sustainability, as fatalities and injuries resulting from people engaged withtransport networks worldwide is an increasing public health concern relative to other health threats worldwide. This volume on SafeMobility provides current state of the knowledge across a multitude of analytical and context specific transport safety areas. Itincludes a comprehensive set of chapters authored by many of the world's leading experts in both behavioural and engineeringaspects of safety mobility, providing a comprehensive view of the area.
The book increases the level of knowledge on road safety contexts, issues and challenges; shares what can currently be done toaddress the variety of issues; and points to what needs to be done to make further gains in road safety.
Transport
ISSN: 2044-9941
Hardback ISBN: 9781786352248
Hardback price: £87.95, €121.95, $154.95
ePDF ISBN: 9781786352231
ePDF price: £87.95, €121.95, $154.95
ePub ISBN: 9781787148925
ePub price: £87.95, €121.95, $154.95
Publication date: 16 April 2018
Language: English
Audience: Professional and scholarly
Page count: 404
BIC code: RPT, LNKT, RNU
BISAC code: TRA001080, BUS072000, TEC010000
UK and Rest of WorldTurpin Distribution UK
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