The authors of this article see internal audit as a within‐firm tool that provides a new lens for cost management. Today, the role that the internal audit function plays in improving firm performance is being redefined. In part, this is because in today's fast‐paced economy, decisions are made quickly, and businesses need to draw on all of their resources to achieve competitive advantage. And, say the authors, the internal audit function is a natural fit for assisting in this newfound role—more than any other function in the organization. Internal audit will prove to be very useful as cost management takes an increasingly central role in strategy development. © 2013 Wiley Periodicals, Inc.
Distance education allows educators, with the use of technology, to deliver curriculum to students who are separated from their instructors. As higher education evolves, enrollment in distance education continues to present challenges of academic dishonesty. Proctoring services can provide educators with a practical and cost effective approach to reduce academic dishonesty in accounting programs. This study examines the effects of online proctoring programs on students’ exam performance in an online accounting course. Our findings show lower exam performance when proctoring services are used, consistent with a reduction in academic dishonesty. More importantly, we show that proctoring affects lower performing students’ exam performance more than higher performing students. These results have implications for accounting faculty in designing accounting courses, which can be delivered through a distance learning approach while maintaining the academic integrity and rigor demanded by the accounting profession.
Dishonest businesses and individuals now have a high‐tech device to help them evade paying taxes: the tax zapper. The authors explain how it works, the threat it poses to honest companies, and what can be done to stop fraudsters who would use it. © 2013 Wiley Periodicals, Inc.
Background:State-federal (VR) program efficiency is the focus of empirical research because of increases in the magnitude and types of program requests, possibly funding cuts and class for models to more appropriately measure and evaluate performance.Objective:The purpose of this study was to examine the impact socioeconomic diversity has on the efficiency of service delivery outcomes at the agency level.Methods:Regular closed employment and competitive employment outcome proxy for service delivery outcome. Seven indicators of socioeconomic status are selected: level of English Language proficiency, percentage with high school education, percentage with a bachelor’s degree, number of persons in a household, per capita income, median household income, and poverty level.Findings:Results obtained suggest the magnitude of non-English language spoken in homes and the level of individuals with bachelor’s degrees in the environment served have a significant impact on the efficiency of both regular and competitive placement outcomes at agency level. In addition, the level of high school education and per capita income affect the ability of agencies to procure competitive employment outcomes.Conclusion:Our result provides evidence that gaining knowledge about the environment from which clients emerge and in which agencies operate is necessary for efficient and effective agency level performance. Our work suggests that knowledge about the presence of language proficiency and bachelors’ degree attainment is key to planning, organizing, directing and controlling the efficiency of agency level regular employment outcome.
Today companies are struggling to secure a sustainable competitive advantage in a market that is relentlessly more and more competitive. Traditional strategies, like cutting costs and expanding market share, have produced only minimal results. And ominously, these approaches are criticized for being guided by nonrelevant information produced by a firm's information technology (IT) system. But the authors of this article believe there is still a business empowerment role for the chief information officer (CIO)—by expanding IT services. And the authors give a step‐by‐step plan to make a company more competitive in this tough market by using a more advanced approach to IT management. © 2013 Wiley Periodicals, Inc.
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