A rough set approach to dealing with ambiguity in the peer review process in public accounting

Article Abstract:

The American Institute of Certified Public Accountants (AICPA) has drawn up a peer review process for its membership to maintain public confidence in the profession. However, some feel that the process is but a response of the AICPA to criticisms of the auditing profession by the SEC and Congress. The AICPA needs to adopt a methodology that would aid in the strict monitoring of the peer review process to help it identify inconsistencies. Such a methodology, based on a rough set theory where certain and possible rules can be generated by analyzing the experience of the reviewers, is presented.

Business Associations, Trade Associations, Standards, Management, Accountants, Trade and professional associations, Professional associations, Peer review, American Institute of Certified Public Accountants

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A comparative study of alternative indicators of budgetary slack

Article Abstract:

Indicators of budgetary slack are examined in an attempt to define methods to improve corporate resource management and operational efficiency. Correlating subjective and objective indicators of the slack yielded a positive relationship, indicating correlation between slack perception and financial data. Indicator behavior also supported the contention that the slack is generated by the relationship between the budgetary system and the incentives system.

Business budgets

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Firm valuation of advertising expense: an investigation of scaler effects

Article Abstract:

The study on the interaction between firm value and advertising spending requires further research on scaler effects. Scaler selection should take into account the economic relations between the scaler and the variables being scaled. It was established that the stock market investors hold in high regard the companies that spend more on advertising relative to the firm value.

Advertising Budgets & Controls, Advertising expenditures, Cost control

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