rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Audits of a federal loan program
    sub title: a classification model of reported irregularities
  name:
    name part: Lawrence, Janice Elizabeth.
    role:
      role term: creator
  name:
    name part: Giroux, Gary A.
    role:
      role term: degree committee member.
  name:
    name part: Smith, L. Murphy
    role:
      role term: degree committee member.
  name:
    name part: Smith, William B.
    role:
      role term: degree committee member.
  name:
    name part: Strawser, Robert H.
    role:
      role term: degree supervisor.
  name:
    name part: Texas A & M University
    role:
      role term: degree granting institution.
  type of resource: text
  genre: bibliography
  genre: Academic theses
  origin info:
    place:
      place term: xx
    date issued: 1992
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: print
    extent: xii, 138 leaves : illustrations ; 29 cm
  abstract: The primary objectives of this research are to: (1) determine factors significant in differentiating between projects with and without reported irregularities, and (2) develop an empirical classification model for reported irregularities. The study examines audit reports of Farmers Home Administration rural housing projects. This federal loan program has a high incidence of reported irregularities. The dependent variable of interest is the presence or absence of reported irregularities. The opportunity to allow, the motivation to commit, and the attitude to permit the occurrence of irregularities have been identified in prior literature as factors affecting the risk of fraud. Measures of these factors are used as independent variables in developing an irregularity classification model. Probit analysis indicates measures of opportunity, motivation, and attitude are significant in differentiating between projects with and without reported irregularities. These measures of internal control, cash flow, and the number of developer projects can successfully classify projects as to the presence or absence of reported irregularities with 77% accuracy. Compared to projects with no reported irregularities, projects with reported irregularities are found to be significantly associated with reported internal control weaknesses, a larger number of related parties, lower net income, smaller cash flow, and fewer projects per developer. The results of this research as well as extensions could have monitoring applications for users of the audit report and implications for federal regulation.
  note: "Major subject: Accounting."
  note: Typescript (photocopy).
  note: Vita.
  note: Ph. D. Texas A & M University 1992
  note: Includes bibliographical references.
  subject:
    topic: Auditing
  subject:
    topic: Government lending
  subject:
    topic: Loans
    topic: Auditing
  subject:
    topic: Major accounting
  identifier: http://proxy.library.tamu.edu/login
  identifier: https://hdl.handle.net/1969.1/DISSERTATIONS-1365904
  related item:
    location:
      url: http://proxy.library.tamu.edu/login
  related item:
    location:
      url: https://hdl.handle.net/1969.1/DISSERTATIONS-1365904
  record info:
    record content source: TXA
    record creation date: 940119
    record change date: 20220103134953.0
    record identifier: in00001172952
    language of cataloging:
      language term: eng