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Jeff Decker, Richard Ray, Tim Kizirian
We provide practical considerations to guide auditors in performing a preliminary assessment of the design of the auditee?s control structure related to income tax account balances and their related disclosures which should contribute to more reliable fi...
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Jeff Decker, Tim Kizirian
This student case study is intended for use in the accounting classroom to develop a stronger understanding of potential fraud indicators and their level of significance. Auditing standard setters have responded to high profile accounting frauds by incre...
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Jeff Decker, Rich Ray, Tim Kizirian
Our case study focuses on developing the student?s understanding of the auditor?s evaluation of prospective audit clients. A comprehensive evaluation is uniquely important since the client acceptance decision can be the chief contributor to auditor busin...
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Tim Kizirian, Ruben Sargsyan
This study examines the effects of non-audit services on auditors? risk and materiality judgments. The results revealed a significantly negative association between non-audit services and auditors? risk judgments, but only for services involving fi...
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Tim Kizirian, Tim Heinze, Wallace Leese, Samir Nissan, Paule Pobloske
The current paper focuses on internal controls in the income producing real estate industry. The industry is unique in that most revenue is generated from contractual lease agreements. Since the revenue cycle is a principal area of waste, fraud and abuse...
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