摘要:

Abstract:A Bayesian procedure is demonstrated that binds together multiple audit tests in a multiple‐stage decision analysis. The analysis uses information provided by one test in the design of subsequent tests even when subsequent tests are directed at a different set of system characteristics. The analysis is applied to compliance and substantive tests undertaken to ascertain the fairness of a particular account balance. Although the analysis is not operational as presented, it provides a logical framework that clarifies the complex conceptual structure of the problem and enables the identification of impediments to its implementatio

ISSN:0810-5391    

DOI:10.1111/j.1467-629X.1979.tb00001.x

出版商:Blackwell Publishing Ltd    

年代:1979

数据来源: WILEY

摘要:

Abstract:There has been criticism of the lack of attention given by the academic community to overall planning theory. To develop an overall structure for management planning and control is the purpose of this study. Some writers classify plans according to their time span, for example, long, medium and short range, but we attempt to classify them in relation to management functions. Several conceptual and operational planning models are examined, and a structure similar to the consensus emerging from these is presented. Decisions and decision models are examined and integrated with the various levels of the management process and thus an overall framework is developed.

ISSN:0810-5391    

DOI:10.1111/j.1467-629X.1979.tb00002.x

出版商:Blackwell Publishing Ltd    

年代:1979

数据来源: WILEY

摘要:

AbstractThis paper looks at the regulation of insider trading in the Australian and United States context. Both the common law and statutory positions are outlined and where necessary, deficiencies in the law are pointed out. Several areas of potential reform are discussed by the authors.

ISSN:0810-5391    

DOI:10.1111/j.1467-629X.1979.tb00003.x

出版商:Blackwell Publishing Ltd    

年代:1979

数据来源: WILEY

摘要:

Abstract:The relationship between the accounting rate of return and the internal rate of return has been the subject of quite a number of articles. In many of these, it has been assumed that the ex post internal rate of return represents a desirable measure of performance, and efforts have been made to deduce its value from accounting rates of return. The present paper draws attention to some limitations of the ex post internal rate of return and throws doubt on its usefulness as a measure of performance.

ISSN:0810-5391    

DOI:10.1111/j.1467-629X.1979.tb00004.x

出版商:Blackwell Publishing Ltd    

年代:1979

数据来源: WILEY

摘要:

AbstractThis paper examines the degree of audit concentration and audit specialization in local Government Auditing in Australia. The results cast new light on the structure of the audit profession in Australia and the role of medium sized and small audit firms in that structure.

ISSN:0810-5391    

DOI:10.1111/j.1467-629X.1979.tb00005.x

出版商:Blackwell Publishing Ltd    

年代:1979

数据来源: WILEY

摘要:

AbstractProponents of alternative accounting information production systems have, in supporting their alternative, usually demonstrated the superiority of their system conditional upon assumptions about the producers and consumers of accounting information, and in light of the lack of evidence on the issue, assumptions about the relative costs and benefits of their system.This paper addresses the premises that are implicit in the usual arguments for one or the other form of current value accounting and reaches the general conclusion that the arguments for change are not as compelling as they may, at first glance, appear to be.

ISSN:0810-5391    

DOI:10.1111/j.1467-629X.1979.tb00006.x

出版商:Blackwell Publishing Ltd    

年代:1979

数据来源: WILEY

摘要:

Abstract:This paper reports the results of some experiments designed to test the ‘weak form’ efficiency of the New Zealand Stock Market The experiments were tests of serial correlation for various lags, and runs tests. The evidence suggests that the New Zealand market, at least as reflected in those securities tested, is essentially weak‐form eff

ISSN:0810-5391    

DOI:10.1111/j.1467-629X.1979.tb00007.x

出版商:Blackwell Publishing Ltd    

年代:1979

数据来源: WILEY

摘要:

Book reviewed in this article:Financial Statement Analysis.By George FosterAn Introduction to Financial Accounting Theoryby Scott Henderson and Graham Peirson.A. R. Drebin and H. Bierman, Jr.,Managerial Accounting:J. Fred Weston and Eugene F. Brigham,Managerial FinanceH. B Mayo,Basic Finance: An Introduction to Money And Financial Management

ISSN:0810-5391    

DOI:10.1111/j.1467-629X.1979.tb00008.x

出版商:Blackwell Publishing Ltd    

年代:1979

数据来源: WILEY

ISSN:0810-5391    

DOI:10.1111/j.1467-629X.1979.tb00009.x

出版商:Blackwell Publishing Ltd    

年代:1979

数据来源: WILEY