Auditing & Assurance Services

Auditing & Assurance Services

Allen Blay | David Sinason | Jerry Strawser | Jay Thibodeau | Timothy Louwers

As auditors, we are trained to investigate beyond appearances to determine the underlying facts—in other words, to look beneath the surface. From the Enron and WorldCom scandals of the early 2000s to the financial crisis of 2007–2008 to present-day issues and challenges related to significant estimation uncertainty, understanding the auditor’s responsibility related to fraud, maintaining a clear perspective, probing for details, and understanding the big picture are indispensable to effective auditing. With the availability of greater levels of qualitative and quantitative information (“big data”), the need for technical skills and challenges facing today’s auditor is greater than ever. The author team of Louwers, Blay, Sinason, Strawser, and Thibodeau has dedicated years of experience in the auditing field to this new edition of Auditing & Assurance Services, supplying the necessary investigative tools for future auditors.
Strategic Human Resource Management and Employment Relations

Strategic Human Resource Management and Employment Relations

This book analyses a collection of key strategic human resource management (HRM) and employment relations (ER) topics. The book follows a unique pedagogical design employing problem-based learning and participant-centred learning approaches, both of which the author has extensive experience in implementing with post-graduate learners. The book also prepares the learner to use these approaches, and has resources for the instructor.The first part of the book provides a very focussed research commentary highlighting the key theoretical approaches in HRM and ER. The second part offers details of the design and implementation of strategic HRM and ER practices. The third part features a selection of contemporary research-based case studies that bring to life the debates and tensions inherent in the field of strategic HRM and ER.
Principles of Mobile Communication

Principles of Mobile Communication

Gordon L. Stüber. Preface. Principles of Mobile Communication, Fourth Edition, like its earlier editions, stresses mathematical modeling of physical layer wireless communication systems. The basic pedagogic methodology is to include fully ...
Auditing, Assurance Services, and Forensics

Auditing, Assurance Services, and Forensics

Felix I. Lessambo

This book provides a comprehensive presentation of auditing theory and practice. It simplifies audit concepts often considered abstract or vague to many. Written in a clear, concise, and understandable manner, the book covers the often uncovered and daring area of forensic auditing and analyses the approach thereof. Additionally, it covers the use of blockchain in audit through several illustrations and examples, and would be of interest to students, academics, and even junior auditors.
Business Ethics - A Philosophical and Behavioral Approach

Business Ethics - A Philosophical and Behavioral Approach

Christian A. Conrad

This book is important for students and researchers as well as policymakers and business executives due to its focus on applications.
Social Media Management

Social Media Management

This undergraduate textbook adopts the perspective of organizations - not individuals - and clarifies the impact of social media on their different departments or disciplines, while also exploring how organizations use social media to create business value. To do so, the book pursues a uniquely multi-disciplinary approach, embracing IT, marketing, HR and many other fields. Readers will benefit from a comprehensive selection of current topics, including: tools, tactics and strategies for social media, internal and external communication, viral marketing campaigns, social CRM, employer branding, e-recruiting, search engine optimization, social mining, sentiment analysis, crowdfunding, and legal and ethical issues.
Data Analysis

Data Analysis

The fourth edition of this successful textbook presents a comprehensive introduction to statistical and numerical methods for the evaluation of empirical and experimental data. Equal weight is given to statistical theory and practical problems. The concise mathematical treatment of the subject matter is illustrated by many examples and for the present edition a library of Java programs has been developed. It comprises methods of numerical data analysis and graphical representation as well as many example programs and solutions to programming problems.The book is conceived both as an introduction and as a work of reference. In particular it addresses itself to students, scientists and practitioners in science and engineering as a help in the analysis of their data in laboratory courses, in working for bachelor or master degrees, in thesis work, and in research and professional work.
Applying IFRS for SMEs

Applying IFRS for SMEs

Danie Coetsee | Raymond Chamboko | Bruce Mackenzie | Tapiwa Njikizana | Allan Lombard

An invaluable aid to companies and auditors involved in first-time adoption of the new SMEs standard Applying the IFRS for SMEs provides expert insights and explanations of the International Financial Reporting Standards (IFRS) for small and medium enterprises (SMEs) issued by the International Accounting Standards Board (IASB). This important book includes comprehensive coverage of this recently issued standard aimed at small and medium-sized businesses. Provides essential coverage for application of IFRS-now a necessity in the accounting world Includes Foreword by Paul Pacter, Director of Standards for SMEs, IASB Offers commentary on the theory in the standard, illustrative disclosures, comprehensive illustrative financial statements and comparisons to full IFRS Includes relevant real life worked out examples aimed at SMEs, plus summaries of important points The first book on how to apply the new SMEs standard, Applying the IFRS for SMEs is a must-have book for your small or medium-sized business.
Digital Business Models

Digital Business Models

The spread of the Internet into all areas of business activities has put a particular focus on business models. The digitalization of business processes is the driver of changes in company strategies and management practices alike. This textbook provides a structured and conceptual approach, allowing students and other readers to understand the commonalities and specifics of the respective business models. The book begins with an overview of the business model concept in general by presenting the development of business models, analyzing definitions of business models and discussing the significance of the success of business model management. In turn, Chapter 2 offers insights into and explanations of the business model concept and provides the underlying approaches and ideas behind business models. Building on these foundations, Chapter 3 outlines the fundamental aspects of the digital economy. In the following chapters the book examines various core models in the business to consumer (B2C) context. The chapters follow a 4-C approach that divides the digital B2C businesses into models focusing on content, commerce, context and connection. Each chapter describes one of the four models and provides information on the respective business model types, the value chain, core assets and competencies as well as a case study. Based on the example of Google, Chapter 8 merges these approaches and describes the development of a hybrid digital business model. Chapter 9 is dedicated to business-to-business (B2B) digital business models. It shows how companies focus on business solutions such as online provision of sourcing, sales, supportive collaboration and broker services. Chapter 10 shares insight into the innovation aspect of digital business models, presenting structures and processes of digital business model innovation. The book is rounded out by a comprehensive case study on Google/Alphabet that combines all aspects of digital business models.Conceived as a textbook for students in advanced undergraduate courses, the book will also be useful for professionals and practitioners involved in business model innovation, and applied researchers.
Scholarly Writing

Scholarly Writing

This book on scholarly writing offers a unique, evidence-based, technology-supported approach to writing for publication across the disciplines. It is suitable both as a graduate level textbook and as support for faculty seeking professional development in scholarly writing. It is a sequel to Writing for Publication: Transitions and Tools That Support Scholars’ Success. Current issues in Academia--such as the expectation that graduate students will publish, the option for doctoral students to publish in lieu of writing the dissertation, the pressure on scholars from various countries to contribute to professional journals written in English, and the metrics used to assess impact of published work—have influenced scholarly writing. Unlike other books on the topic, every chapter includes narratives of experience, self-assessment tools, guided practice activities, reviews of research, and discussion of controversies in publishing. All chapters incorporate curated online resources and technology supports as well. Across the spectrum of experience, ranging from aspiring author to prolific, readers are guided in ways to generate manuscripts that are not only readable and publishable but also downloaded and respectfully cited by their professional peers.
An Introduction to Business and Management Ethics

An Introduction to Business and Management Ethics

Mike Harrison

An Introduction to Business and Management Ethics provides an introduction to some of the major challenges facing anyone concerned with standards of behaviour in organizations. It starts from a consideration of the resources provided by philosophical ethics and moves on to consider the challenges inherent in working in a competitive business environment. The book gives straightforward guidance to students of business ethics and encourages the application of theory through the use of topical exercises and case studies.
Armstrong's Handbook of Strategic Human Resource Management

Armstrong's Handbook of Strategic Human Resource Management

Michael Armstrong

Strategic human resource management has been taken up by academics, consultants and practitioners alike. However, the integration of human resource strategy with overall business strategy is often easier in theory than in practice. Armstrong's Handbook of Strategic Human Resource Management provides a bridge between theory and practice, and offers a guide both to formulating human resource strategies and to implementing them. Fully updated, this edition incorporates the latest thinking, research and practice on strategic Human Resource Management and contains completely revised chapters on HRM, HR strategy, the formulation and implementation of strategy, roles in strategic HRM and strategic reward.This indispensable book includes coverage of international aspects of strategic human resource management. It also reflects important developments in HR strategies linked with those issues that affect HRM on a day-to-day basis, including human capital management, corporate social responsibility, organization development, employee engagement and talent management.Including a new chapter on organizational effectiveness, Armstrong's Strategic Human Resource Management sets out a strategic framework for HRM; a framework for implementing SHRM in action; and a section on HR strategies. Case studies, checklists, practical examples and a strategic HR toolkit make this book an extremely practical resource for all those who are involved in putting complex strategy into practice in order to effect positive and productive change.