The classic Handbook of Social Psychology has been the standard professional reference for the field of social psychology for many years. Now available in a new edition, Volume 2 of this internationally acclaimed work brings readers up to date with new chapters on social neuroscience, mind perception, morality, and social stratification. The editors have structured Volume 2 in a way that highlights the many levels of analysis used by contemporary psychologists. All academics, graduate students, and professional social psychologists will want to own a copy of this landmark work.
This handbook is the first resource to provide a scientific analysis of the nature of compliance. It examines the subject from such crucial and varied perspectives as ethics, behavioral science, risk management, accounting, and European and international law. Much more than a critical approach to the existing practice of supervision, it provides a wealth of information, guidance, and valuable insights for the day-to-day work of compliance officers. With chapters contributed by lecturers of VU University Amsterdam’s flourishing post-doctoral Executive Master Program in Compliance and Integrity Management – which fosters alternatives such as greater trust in self-regulation and market discipline – the book explores such aspects of compliance and integrity management as the following: • monitoring risk compliance and integrity; • stakeholder and reputation management; • conflicts of interest; • anti-bribery; • export controls; • extraterritorial jurisdiction of U.S. legislation; • fraud; • duty of care; • market abuse; • privacy; and • competition. The analysis throughout is supported by a comprehensive study of the literature concerning the raison d'être of supervision and regulation. Meeting the need for an in-depth analysis of the expanding field of compliance and integrity management, this book is a milestone in a field that is rapidly growing in importance across a wide spectrum of business and professional activity. It will prove an essential practical resource for company or institutional officers worldwide in setting up a compliance function in their organization. Well known as a consultant in compliance-related matters, Sylvie C. Bleker-van Eyk is currently Senior Director at PricewaterhouseCoopers Forensic Services, Chair of the Supervisory Committee on Monitoring Anti–Money Laundering Policy at WODC, the Research and Documentation Centre of the Netherlands Ministry of Security and Justice, and Professor and Program Director of Postgraduate Education in Compliance and Integrity Management at VU University Amsterdam. Raf A. M. Houben is Head of Compliance and Security at HDI Global SE–The Netherlands in Rotterdam, and program coordinator and lecturer at the same Postgraduate Education in Amsterdam.
This book describes how auditors exercise different levels of professional skepticism and how they are exposed to different types of affective information on clients’ behavior. Based on the author’s empirical study of 56 auditors, it shows that auditors’ skepticism and affective reactions towards a client interact to influence their appraisal of valuation problems. It also suggests that the effects of auditors’ affective reactions on their skeptical judgments depend on the level of risk in the audit engagement.
Kristina Yankova addresses the question of what role professional skepticism plays in the context of cognitive biases (the so-called information order effects) in auditor judgment. Professional skepticism is a fundamental concept in auditing. Despite its immense importance to audit practice and the voluminous literature on this issue, professional skepticism is a topic which still involves more questions than answers. The work provides important theoretical and empirical insights into the behavioral implications of professional skepticism in auditing.
Attitudes - cognitive representations of our evaluation of ourselves, other people, things, actions, events, ideas - and attitude change have been a central concern in social psychology since the discipline began. People can - and do - have attitudes on an infinite range of things but what are attitudes, how do we form them and how can they be modified? This book provides the student with a comprehensive and accessible introduction to the basic issues in the psychological study of attitudes. Drawing on research from Europe and the USA it presents up-to-date coverage of the key issues that will be encountered in this area, including attitude formation and change, functions of attitudes, attitude measurement, attitudes as temporary constructs, persuasion processes and prediction of behaviour from attitudes.
A clear, accessible guide to the roles and responsibilities of today's internal auditor At a time when companies are seeking to reevaluate their practices and add value to their audit processes, The Internal Auditor at Work represents an invaluable, user-friendly, and up-to-date guidebook for the internal auditing professional to refine and rethink both day-to-day methods and the underlying significance of the job. Each chapter of this in-depth, functional analysis contains numerous resources to guide the reader toward greater understanding and performance. Discussion questions promote dialogue among auditing professionals on the various topics covered. Top ten considerations lists recap the important points of each chapter. And end-of-chapter exercises are especially valuable to new internal auditors in that they facilitate self-development and application of principles covered. Written in partnership with the Institute of Internal Auditors with special attention to its revised standards and guidelines, The Internal Auditor at Work includes chapters on: The audit context The strategic dimension Quality and audit competence The audit process The audit proposition And more In a business environment currently undergoing major reevaluation, The Internal Auditor at Work provides an invaluable tool for internal auditing professionals and all others with an interest in adding value to their organizational processes.
Strategically integrate AI into your organization to compete in the tech era The rise of artificial intelligence is nothing short of a technological revolution. AI is poised to completely transform accounting and auditing professions, yet its current application within these areas is limited and fragmented. Existing AI implementations tend to solve very narrow business issues, rather than serving as a powerful tech framework for next-generation accounting. Artificial Intelligence for Audit, Forensic Accounting, and Valuation provides a strategic viewpoint on how AI can be comprehensively integrated within audit management, leading to better automated models, forensic accounting, and beyond. No other book on the market takes such a wide-ranging approach to using AI in audit and accounting. With this guide, you’ll be able to build an innovative, automated accounting strategy, using artificial intelligence as the cornerstone and foundation. This is a must, because AI is quickly growing to be the single competitive factor for audit and accounting firms. With better AI comes better results. If you aren’t integrating AI and automation in the strategic DNA of your business, you’re at risk of being left behind. See how artificial intelligence can form the cornerstone of integrated, automated audit and accounting services Learn how to build AI into your organization to remain competitive in the era of automation Go beyond siloed AI implementations to modernize and deliver results across the organization Understand and overcome the governance and leadership challenges inherent in AI strategy Accounting and auditing firms need a comprehensive framework for intelligent, automation-centric modernization. Artificial Intelligence for Audit, Forensic Accounting, and Valuation delivers just that—a plan to evolve legacy firms by building firmwide AI capabilities.
First published in 1998, this organizational and professional socialization of trainee chartered accountants reports the findings of an ICAEW funded research project which explored the training and socialization of trainee accountants in two Big Six firms in the UK. The background to the research, particularly the under-researched nature of the socialization of accountants, is outlined. The research issues are located within the institutional context of the accounting profession in the UK and the academic literature on the professions and professional socialization. The main research findings reported concern. The main research findings reported concern the development of trainees’ understandings of their professional indentity; the role of formal processes and informal norms within socialization; the relationship of professional identity to notions of client service, firm identity, divisionalization, and career success.
