Auditors' assessment of management's disposition: an attributional analysis

Article Abstract:

The theory of correspondent inferences is an attribution or causal theory that provides a descriptive model for investigating auditors' assessments of management characteristics. The model was tested and results show that the risk assessment of fraudulent financial reporting (FFR) is closely associated with the reputation of the the president of the client firm. The test reveals that judgment of experienced auditors' concerning FFR risk assessment concurs with standard setters such as the National Commission of Fraudulent Financial Reporting.

Investigations, Accounting and auditing, Auditors, Line of business reporting

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Sir Michael Wilford GCMG

Article Abstract:

Sir Kenneth Michael Wilford worked as an officer in the Foreign Services in different coduntries and for his meritorious service was awarded. He was Chairman of the Council of the Society during 1984-1994 and he continued to take a keen interest in the Society's affairs.

Executive changes & profiles, New Zealand, Obituary, Officials and employees, Community organization, Chairpersons, Wilford, Kenneth Michael

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Home impairment

Article Abstract:

People forced by work or circumstances to travel incessantly consider 'home' as any place where they feel comfortable, not only in terms of personal necessities, but also in terms of the people surrounding them.

Psychological aspects, Travelers, Home, Human settlements

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