Evidence of auditing as a deterrent to financial reporting irregularities

Article Abstract:

Auditing can help prevent the commission of financial irregularities by managers. A research experiment involving 177 participants found that audits make errors less likely under four conditions: when monetary figures are substantial; when assets are likely to be overstated; when defiance of accounting rules is clear; and when there is little reason to record income incorrectly. Audits had a stronger deterrent effect on participants with accounting or financial backgrounds. Age, general work experience and being in close proximity to auditors did not enhance deterrence.

Management, Usage, Auditing, Managerial accounting

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May day! Might day!

Article Abstract:

An English language expert illustrates the correct usage of the auxiliary verbs 'may' and 'might.' 'May' is used when a situation is likely to occur; 'might' is used when it is unlikely to happen. He also adds that the word 'tchotchkes' meaning trinket, is derived from the Yiddish word 'tshatshke.'

Influence, English language, Verbs, Yiddish language

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Reading for retention

Article Abstract:

An excerpt from the book 'Improve your memory' is presented, with focus on techniques of memorization, including evaluating the reading material, identifying the essential facts, taking notes, and outlining the text's headlines and keywords.

Methods, Memory, Excerpt, Improve Your Memory

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