Detail A Study of The Post-Completion Audit Practices of Large American Corporations : Experience From 1978 and 1988   Oleh:  Pierce, Bethane Jo ; Tsay, Jeffrey J. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Management Accounting Research vol. 4 (1992), page 131-155. Topik: corporation; post - completion; american corporations; Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ36.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel This paper reports the results of surveys conducted in 1978 and 1988 regarding the post - completion audit practices of Fortune 500 corporations. Questionnaires were mailed in each of those years to random samples of 200 Fortune 500 corporations. Analyses of the usable responses indicate that the degree of usage of the post - completion audit was lower than its perceived importance. None of the problems with post - completion audits identified in the literature were perceived to be more important than any others. "Gaining experience for future proposals" was cited as the most important reason for implementing the post - completion audit program. Factors such as company size and capital intensity of the company were not positively correlated with the percentage of projects audited but project investment size was. The most frequently used audit techniques in 1978 were profit or loss and cash flow of the project ; but in 1988, the most frequently used techniques were the internal rate of return and cash flow of the project. With rare exceptions, responses in 1988 were very similar to those in 1978. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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