This paper proposes methodological procedures to be used by the accounting, organizational and managerial researchers and executives to ascertain the criticality of the variables and the processes in the measurement of management control system. We have restricted the validation of proposed...

Why do we need to audit databases? The answer to this question depends on several factors, including the users and the applications that have accessed the data, the timing and the type of data modifications such as permissions or schema and so on. This paper examines certain strategies that have...

The intent of this research is to determine if the IAF can add value to the organization in other ways besides corporate governance. The proposed project will demonstrate through an interpretive process study using case study research how the internal audit function can be a strategic business...

Why do we need to continuously audit databases? The answer to this question depends on several factors, including the users and the applications that have accessed the data, the timing and the type of data modifications such as permissions or schema and so on. There had been many studies...

Organizations invest in team-based systems in order to generate innovative practices that will give them a competitive edge. High-performing teams require training and other support systems to gain the skills they need as well as to create and maintain an environment conducive to their success....

This case presents facts and opinions gathered from personal interviews and public documents that describe how one individual discovered and reported what he perceived as accounting fraud at a large U.S. public company. George (a pseudonym), the Director of Technical Accounting Research and...

Professional skepticism is considered an essential component of audit quality. Consequently, research has focused on ways to increase skepticism by identifying factors that either limit or encourage its practice. However, research has yet to explore potential negative consequences of...

Data breaches experienced by companies such as TJX, Equifax, and Target underscore the importance of accounting information system (AIS) security protection. However, the cost of necessary security may be prohibitive, forcing CFOs to make difficult financial and moral tradeoffs. Our 2x2...