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A financial audit model for entrepre...

Macias, Kenneth Abel.

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A financial audit model for entrepreneurial governments.

Record Type:	Language materials, printed : Monograph/item
Title/Author:	A financial audit model for entrepreneurial governments./
Author:	Macias, Kenneth Abel.
Description:	268 p.
Notes:	Chair: Ross Clayton.
Contained By:	Dissertation Abstracts International62-06A.
Subject:	Business Administration, Accounting. -
Online resource:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3018104
ISBN:	0493288120

A financial audit model for entrepreneurial governments.
Macias, Kenneth Abel.

A financial audit model for entrepreneurial governments. - 268 p.

Chair: Ross Clayton.

Thesis (D.P.A.)--University of Southern California, 2000.

This research concludes with implications for future research and audit practice. One project could be to apply the proposed audit model to GASB Statement No. 34's new reporting model.

ISBN: 0493288120Subjects--Topical Terms:

1020666
Business Administration, Accounting.

A financial audit model for entrepreneurial governments.
LDR:03659nam 2200325 a 45 001 928226
005 20110426
008 110426s2000 eng d
020 $a 0493288120
035 $a (UnM)AAI3018104
035 $a AAI3018104
040 $a UnM $c UnM
100 1 $a Macias, Kenneth Abel. $3 1251689
245 1 0 $a A financial audit model for entrepreneurial governments.
300 $a 268 p.
500 $a Chair: Ross Clayton.
500 $a Source: Dissertation Abstracts International, Volume: 62-06, Section: A, page: 2161.
502 $a Thesis (D.P.A.)--University of Southern California, 2000.
520 $a This research concludes with implications for future research and audit practice. One project could be to apply the proposed audit model to GASB Statement No. 34's new reporting model.
520 $a This study was conducted to develop a theoretical government audit model that incorporates entrepreneurial risks. Entrepreneurial activities are increasing in today's operational environments. The existing financial government audit model, the American Institute of Certified Public Accountants' (AICPA) Audits of State and Local Governmental Units, does not specifically address this area. This study defined public entrepreneurship as, “<italic>the risky use of public resources in the creation of value to the people</italic>.”
520 $a Exploratory research was performed for determining internal forces that affect governmental audits and for developing a theoretical model. A review of existing models identified accounting policies, internal control environment, and government mechanisms as significant internal forces. Meta analysis supported the inclusion of entrepreneurial activities as another significant internal force. A literature review was performed on various administrative theories and frameworks; a theoretical government audit model was developed from this analysis. Survey responses from prominent experienced auditors and users of government financial audits confirmed the model and the concepts embodied in it.
520 $a The model framework was based on Kolb's (1976) Learning Style Profile. This framework uses opposing concepts to highlight measurable responses. Participant(s) responses show observable patterns. The framework was redesigned to show opposing significant internal forces—accounting policies vs. entrepreneurial activities and internal control environment vs. government mechanisms. The theoretical network included agency, risk, institutional, and entrepreneurship theories. A descriptive analysis connected forces with the theoretical network. Pragmatic applications related observable audit patterns for different government audit scenarios to auditors' degrees of risk and audit procedures.
520 $a This preliminary research supported the following seven propositions: Proposition 1—The AICPA Audits of State and Local Governmental Units is the most important audit model. Propositions 2 to 5—Accounting policies, internal control environment, government mechanisms, and entrepreneurial activities are significant internal forces affecting government financial audits. Proposition 6—The existing model does not effectively address how to audit entrepreneurial activities. Proposition 7—Users of governmental audits expect complex, risky entrepreneurial transactions are being audited.
590 $a School code: 0208.
650 4 $a Business Administration, Accounting. $3 1020666
650 4 $a Political Science, Public Administration. $3 1017438
690 $a 0272
690 $a 0617
710 2 0 $a University of Southern California. $3 700129
773 0 $t Dissertation Abstracts International $g 62-06A.
790 $a 0208
790 1 0 $a Clayton, Ross, $e advisor
791 $a D.P.A.
792 $a 2000
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3018104