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Digital
Structural Equation Models : From Paths to Networks
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ISBN: 9783319165073 9783319165080 9783319165066 9783319386317 Year: 2015 Publisher: Cham Springer International Publishing

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Abstract

This compact reference surveys the full range of available structural equation modeling (SEM) methodologies. It reviews applications in a broad range of disciplines, particularly in the social sciences where many key concepts are not directly observable. This is the first book to present SEM’s development in its proper historical context–essential to understanding the application, strengths and weaknesses of each particular method. This book also surveys the emerging path and network approaches that complement and enhance SEM, and that will grow in importance in the near future. SEM’s ability to accommodate unobservable theory constructs through latent variables is of significant importance to social scientists. Latent variable theory and application are comprehensively explained, and methods are presented for extending their power, including guidelines for data preparation, sample size calculation, and the special treatment of Likert scale data. Tables of software, methodologies and fit statistics provide a concise reference for any research program, helping assure that its conclusions are defensible and publishable.


Digital
Audit Analytics : Data Science for the Accounting Profession
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ISBN: 9783030490911 Year: 2020 Publisher: Cham Springer International Publishing

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Today, information technology plays a pivotal role in financial control and audit: most financial data is now digitally recorded and dispersed among servers, clouds and networks over which the audited firm has no control. Additionally, a firm’s data—particularly in the case of finance, software, insurance and biotech firms— comprises most of the audited value of the firm. Financial audits are critical mechanisms for ensuring the integrity of information systems and the reporting of organizational finances. They help avoid the abuses that led to passage of legislation such as the Foreign Corrupt Practices Act (1977), and the Sarbanes-Oxley Act (2002). Audit effectiveness has declined over the past two decades as auditor skillsets have failed to keep up with advances in information technology. Information and communication technology lie at the core of commerce today and are integrated in business processes around the world. This book is designed to meet the increasing need of audit professionals to understand information technology and the controls required to manage it. The material included focuses on the requirements for annual Securities and Exchange Commission audits (10-K) for listed corporations. These represent the benchmark auditing procedures for specialized audits, such as internal, governmental, and attestation audits. Using R and RStudio, the book demonstrates how to render an audit opinion that is legally and statistically defensible; analyze, extract, and manipulate accounting data; build a risk assessment matrix to inform the conduct of a cost-effective audit program; and more.


Digital
Audit Analytics : Data Science for the Accounting Profession
Author:
ISBN: 9783031474644 9783031474637 9783031474651 Year: 2024 Publisher: Cham Springer International Publishing, Imprint: Springer

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