An auditor performing analytical review must typically diagnose material variances of observed client data from his/her own expectations. The auditor may utilize a decision aid to help in generating potential explanations for a variance; it has, however, the capacity to provide many more...

Activity-Based Costing is presented in accounting text books as a costing system that can be used to make valuable managerial decisions. Accounting journals regularly report the successful implementations and benefits of activity-based costing systems for particular businesses. Little...

The construction industry has experienced high numbers of occupational injuries and fatalities over the years. To address this issue, differences in safety attitudes and behaviours were explored among construction workers, first-line supervisors, and project managers in small residential...

Falls are a significant public health risk and a leading cause of non-fatal and fatal injuries among construction workers worldwide. A more comprehensive understanding of casual factors leading to fall incidents is essential to prevent falls in the construction industry. However, an extensive...

For over 70 years, researchers have been attempting to unravel the complexities associated with enhancing student success in higher education (Berger & Lyon, 2005). This research has resulted in a better understanding of why some students decide to leave while others persist on to graduation....

This research is designed to gain an understanding of how accounting students respond to realistic, business ethical dilemmas. Prior research suggests that accounting students exhibit lower levels of ethical reasoning compared to other business and non-business majors. This study uses the...