1,720,954 research outputs found
Commercialization of auditing services offered by professionals within accounting firms
No full textLe cœur de l'étude mettra en évidence la présence d’importantes pressions découlant du mercantilisme au sein de la pratique de vérification professionnelle dans l'ère post-Enron. L'analyse sera distinguée en deux segments: les pressions découlant du désir de l'auditeur à être perçu comme financièrement efficace, et d'une autre part, les pressions découlant de l'objectif de l'auditeur cherchant à privilégier les clients et à rester compétitif dans le marché. Les aspects commerciaux généralement reconnus de la vérification (c.-à-d., rapidité, efficacité, profitabilité) qui sont mesurés par des indicateurs financiers (taux de récupération et taux horaire récupéré) qui eux sont contrôlés et encouragés par certains processus formalisés (par exemple, de budgétisation et d'évaluation de la performance) au sein des organisations comptables, expliquent précisément pourquoi les praticiens de la vérification ont le désir d'être perçu comme économiquement efficace. De plus, les résultats empiriques montrent une certaine évolution (parfois agressive) de la présence de tels mécanismes qui pourraient mener à des effets négatifs tels que la détérioration de l'environnement de travail et à des mutations insoucieuses des méthodes de vérification. Aussi, afin de freiner les pressions croissantes liées à la concurrence et accroître leur part de marché, les cabinets comptables déploient une stratégie à faible prix (« low balling ») pour leurs services de vérification; cette approche aide à conserver (ou à séduire) les entités auditées. Contrairement à ce que plusieurs peuvent penser, la règlementation Sarbanes-Oxley ainsi que son adaptation canadienne n’éliminent pas entièrement une telle tactique dans l'industrie de la vérification. En fait, la stratégie a évoluée au point où certains cabinets plus petits doivent, contre leur gré, adopter ces méthodes afin de lutter contre les comportements marketing agressifs des «Big Four». Cette approche crée une certaine controverse entre le niveau de risque du mandat et l'objectif de rentabilité qui semble souvent rester à un niveau standard, peu importe la variation de l’honoraire. Je présente des extraits d’entrevues indiquant que les mandats de vérification à faible prix peuvent amener à réduire au minimum les questionnements à travers le travail de vérification ou littéralement chercher à trouver l'endroit où le travail de vérification peut être coupé.The core of the study will highlight the presence of important pressures ensuing from commercialism throughout the professional auditing practice in the post-Enron era. The analysis of these features will be distinguished into two segments; first the pressures ensuing from the auditor’s desire of being perceived as commercially effective, and second, the pressures ensuing from the auditor’s aim of privileging the clients and remaining competitive in the market. The general business aspects of auditing (i.e., rapidity, efficiency, profitability) monitored by some financial indicators (i.e., recuperation rate and hourly recuperated fee) which are controlled and promoted through certain formalized processes (i.e., budgeting and performance assessment) within accounting organizations explain specifically why audit practitioners have a desire to be perceived as economically effective. Moreover, empirical findings indicate a certain evolution and ongoing – sometimes aggressive – presence of such mechanisms which potentially lead to negative effects such as deterioration of the working environment and neglectful alteration of audit approaches. Also, in order to counter increasing pressures related to rivalry and to increase market share, accounting firms deploy an evolving low pricing audit engagement strategy aiming to retain (or seduce) the auditees. Conversely to what many would think, the Sarbanes-Oxley Act and its Canadian adaptation did not get rid of such tactic in the audit industry. In fact, the strategy has evolved to the point where some smaller firms have to keep up by reluctantly adopting such method in order to counter Big Four’s aggressive marketing behaviours. In turn, that approach creates a certain controversy between the risk level of the engagement and the profitability aim which often remains at a standard level no matter the variation of the fee. I present excerpts indicating that the low balling auditor might aim at minimizing questionings through the audit work or literally seek to find where the audit work can be cut
Les mouvances réglementaires entourant la profession comptable au lendemain de crises financières : propagation du discours néolibéral, production de mythes et gouvernance en silo
No full textC’est en réponse aux plus récentes crises financières que plusieurs processus réglementaires – dont certains constituent les objets d’étude de cette thèse – ont été déployés pour concevoir et implanter diverses réformes « d’amélioration » au sein de la pratique professionnelle des auditeurs financiers. Tant la crise du début des années 2000 que celle de 2007-2008 auraient attiré de vives critiques à l’égard du travail des auditeurs et de leur contribution (prétendument défaillante) au sein du fonctionnement des marchés des capitaux. Considérant leur fonction de « chien de garde » qui est censée assurer, avant tout, la protection du public au sein de ces marchés, il semblait inévitable que leur travail soit, dans une certaine mesure, remis en doute à travers les processus de révision réglementaire mis en place. C’est ainsi que chacun des trois articles qui composent cette thèse offre une analyse de différents aspects – tels que la mise en place, le déroulement, la nature et la substance des discours et des résultats – liés à ces processus de révision réglementaire qui entourent la pratique professionnelle des auditeurs au lendemain des crises financières. En somme, en plus d’indiquer comment ces processus ne sont point à l’abri de controverses, les conclusions de cette thèse inciteront à ce qu’une attention sérieuse soit portée à leur égard afin de préserver le bienfondé de la profession des comptables et des auditeurs. Alors que, dans le premier article, il sera question d’illustrer l’infiltration (critiquable) d’un discours néolibéral au sein des débats qui entourent les processus de révision réglementaire dont il est question, dans le deuxième article, il sera question d’exposer, au sein de ces processus, un mécanisme de production de mythes prônant un certain statu quo. Par ailleurs, dans le dernier article, en plus de mettre en évidence le fait que les approches de gouvernance déployées à travers ces processus de révision réglementaire ne sont pas suffisamment englobantes, on pourra aussi prendre conscience de l’inféodation de l’expertise de l’audit face à son environnement (et plus précisément, face aux expertises de la normalisation comptable et de la financiarisation de l’économie). Sous un regard critique, et à travers des analyses qualitatives, chacun des articles de cette thèse permettra de remettre en question certaines facettes des processus réglementaires et institutionnels qui entourent le champ de la comptabilité et de l’audit.In response to the most recent global financial crises, many regulatory processes – of which some constitute the objects of study of this thesis – were put in place in order to design and implement various “enhancement” reforms within the professional practice of financial auditors. The crises of the early 2000s and of 2007-2008 have attracted strong criticism towards the work of auditors and their (allegedly deteriorating) contribution to the functioning of capital markets. Considering their "watchdog" role which is, above all, supposed to ensure the protection of the public in these markets, it seemed unavoidable that their work would, to some extent, be examined through the regulatory processes put in place in reaction to the crises. Accordingly, each of the three articles that make up this thesis provides an analysis of various aspects – such as the launch, the progression, the nature and substance of the discourses and results – related to the regulatory processes surrounding the professional practice of auditors in the aftermath of financial crises. Overall, in addition to illustrating how these processes are not without controversy, the findings of this thesis will show that serious attention has to be paid to them in order to preserve the legitimacy of the accounting and auditing profession. While, in the first article, I illustrate the (questionable) infiltration of a neoliberal discourse in the discussions and debates surrounding new regulatory processes, the second article shows how acts of mythification advocating status quo seem to be deployed within these processes. In the third article, in addition to highlighting that the governance approaches as articulated across these regulatory processes are not sufficiently all-encompassing, it will also be shown that auditing expertise is subservient to its environment (and, particularly, to financial accounting expertise and financial industry expertise). Informed by critical perspective, and through qualitative investigations, each article in this thesis will challenge some aspects of the regulatory and institutional processes surrounding the field of accounting and auditing
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
Author-wise bibliometric analysis based on entropy.
No full textAuthor-wise bibliometric analysis based on entropy.</p
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