Holding accountants accountable: Why audits fail, how they can succeed
1986; Elsevier BV; Volume: 29; Issue: 6 Linguagem: Inglês
10.1016/0007-6813(86)90033-9
ISSN1873-6068
AutoresJan P. Muczyk, Ephraim P. Smith, George H. Davis,
Tópico(s)Auditing, Earnings Management, Governance
ResumoJan P. Muczyk is professor of management at Cleveland State University. Previous contributions to Business Horizons include In Defense of Enlightened Hardball Management (july-August 1985) and Management Club: A Quality Circle for Managers (January-February 1984). Ephraim P. Smith is dean of the College o f Business Administration at Cleveland State. He is coordinating author of Federal Taxation--Basic Principles and Federal Taxation--Advanced Topics, both published by the Commerce Clearing House in Chicago in 1985. George B. Davis is a visiting instructor at Cleveland State. Prior to hl's re t i r e m e n t , he was vice-president and treasurer of Donn Inc. and director of budgets at Lubrizol Corp. He has been a CPA since 1947. It takes a talented player to guard Larry Bird. And it takes a skilled and streetwise team to audit the books of crafty management. The authors examine some reasons that audits fail and r e c o m m e n d some soph i s t i ca ted strategies to make t h e m succeed.
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