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:
    non sort: An
    title: experimental analysis of the relative abilities of managers and acountants to recognize risk factors associated with misappropriation of assets
  name:
    name part: Strand, Carolyn Ann.
    role:
      role term: creator
  type of resource: text
  genre: bibliography
  origin info:
    place:
      place term: xx
    date issued: 1998
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: print
    extent: xii, 160 leaves : illustrations ; 28 cm.
  abstract: management and the accountants of an entity to recognize certain irregularities that are frequently associated with the misappropriation of entity assets. Specifically, a case was developed for this research based upon an actual instance of misappropriation of assets. An experiment was conducted to compare senior management majors with senior accounting majors, and graduate students (MBAs with full-time work experience) with practicing internal auditors in terms of their ability to detect and identify certain risk factors associated with employee theft. Due to different training and experiences, schema theory suggests that individuals who do not have an accounting background would not have the same ability to detect risk factors as would individuals with training in accounting. The results suggest that when individuals are confronted with risk factors, the following factors are helpful for assessing the possibility of fraud: (1) formal training received in an accounting curriculum, (2) informal training received through full-time work experience, and (3) direct experience with fraud in the work place. The second phase of analysis utilized a LOGIT regression model to determine the relative predictive ability of the risk factors and associated independent variables to correctly identify the perpetrator. The results indicate that a lack of mandatory vacations was the most influential risk factor for subjects to ascertain the identity of the thief in the case. Other factors that were found to be relevant for the correct identification of the perpetrator were: (1) the subject's academic major, (2) full-time work experience, and (3) direct experience with theft in the work place. These results present an opportunity for each business school to assess their curriculum as it relates to fraud. in the business student's curriculum so that (s)he might know more about the topic of fraud and be better prepared for the business environment. In so doing, more entry-level auditors …
  note: by Carolyn Ann Strand.
  note: Vita.
  note: "Major Subject: Accounting".
  note: Issued also on microfiche from University Microfilm Inc.
  note: Ph. D. Texas A&M University 1998.
  note: Includes bibliographical references: pages 129-138.
  subject:
    topic: Major accounting
  identifier: 99-03207 UMI
  identifier: http://proxy.library.tamu.edu/login
  related item:
    location:
      url: http://proxy.library.tamu.edu/login
  record info:
    record content source: TXA
    record creation date: 990331
    record change date: 20190325093417.0
    record identifier: in00001463078