Stabilization Environment for Swing Stabilization and MEDEVAC Hoists

This paper presents data related to helicopter sling load stabilization and MEDEVAC (Medical Evacuation) rescues collected by cadets performing research in the field at the United States Military Academy (West Point, NY) and Sapienza University of Rome (Rome, Italy) since 2018. The aim of this paper is to identify engineering constraints in MEDEVAC rescues. Constraints in two typical scenarios are presented. This information can then be included in simulations and models of swing stabilization and hoist control methods. Information is obtained through a literature review and interviews with U.S. Army helicopter pilots and crew chiefs who perform MEDEVAC rescues

Audit Tendering in the UK: A Review of Stakeholders’ Views

This study reports the results of a content analysis of the comment letters sent to the UK Financial Reporting Council (FRC), in response to its consultation document on the 2012 revisions of the UK Corporate Governance Code, concerning the proposal for mandatory audit tendering. The results indicate a general support for the FRC’s proposals with a number of key concerns related to audit quality, auditor independence and audit cost. There is also clear conflict of interests among some stakeholder groups such as audit firms and companies on one side and institutional investors on the other side. There is evidence of conflict of interest between Big 4 and non-Big 4 audit firms. Implications for future consultations and legislations are also discussed

Teaching Negotiation Skills within an Accounting Curriculum

ABSTRACT: The purpose of this article is to expose accounting faculty to an accounting negotiation course to inspire them to consider teaching such a course. Professional standards recognize the auditor's dual responsibility to detect material misstatements and to ensure their appropriate resolution. However, accounting education has focused primarily on the first responsibility of designing and performing appropriate audit procedures to detect material misstatements, and not on negotiation skills to ensure their proper resolution (Trotman et al. 2005). This article provides a detailed overview of the author's half-semester graduate elective accounting negotiation course that may become a required course in the near future. Data Availability: Interested parties can obtain copies of all course materials by contacting the author.</jats:p

An analysis of the effect of auditee-based, auditor-based, and audit risk factors on the discovery and reporting of compliance deficiencies and their association with single audit quality

The Single Audit Act of 1984 was adopted by Congress to improve efficiency and effectiveness in audits of federal financial assistance administered through state and local governments (SLGs). As a result, Congress hoped to provide greater assurance as to the credibility of SLG compliance with federal assistance guidelines. This research studied the relationships between a comprehensive set of auditee-based, auditor-based, and audit risk factors and two output indicators of single audit quality. The output indicators of quality are based on auditor findings included in single audit reports. Data were collected for 1987 and 1991. 1987 was selected in order to allow public accounting firms a one year grace period to become more familiar with the Act, since it did not take effect until 1986. Changes in the results between 1987 and 1991 were examined. This study sent out a request to all U.S. cities with a population size of at least 25,000. This request sought copies of their 1987 and 1991 single audit reports and a response to a questionnaire. The data were analyzed using tobit and logit regression. The overall tobit models for 1987 and 1991 were highly statistically significant. All but one of the individual auditee-based, auditor-based and audit risk factors in 1987 were significantly associated with the output indicator. In 1991, only two factors were significantly associated with the output indicator. The overall logit model results also were statistically significant. The coefficient signs for the eight factors were generally consistent with the tobit results. The statistical analyses added validity to the descriptive results. However, only one auditee-based factor was significantly associated with the output indicator of quality

Junior Recital, Melanie Aldhizer, oboe, and Emily Speight, flute

Junior RecitalMelanie Aldhizer, oboe, & Emily Speight, flutewith Daniel Stipe, pianoWednesday, November 13, 2024 at 5:00 p.m.Recital HallJames W. Black Music Center1015 Grove Avenue | Richmond, Virgini

Junior Recital, Melanie Aldhizer, oboe and Emily Speight, flute, video

Junior Recital VideoMelanie Aldhizer, oboe, & Emily Speight, flutewith Daniel Stipe, pianoWednesday, November 13, 2024 at 5:00 p.m.Recital HallJames W. Black Music Center1015 Grove Avenue | Richmond, Virgini

Guest Artist Recital, VCU Guitar Series Alumni Concert

2017 VCU Guitar Series Presents Guitar Alumni Showcas

Fee Structure And Other Factors Impacting Client Perceived Satisfaction With Management Advisory Services

The accounting profession continually must strive to maintain its reputation for high integrity and high client satisfaction with the services it provides.  Client perceptions of satisfaction regarding the consulting services provided may affect this reputation.  While several studies have addressed factors impacting audit cost and quality, no known study has investigated factors impacting client satisfaction with MAS cost and quality.  The primary objectives of this study are to identify the association between:  (1) MAS satisfaction measures and fee structure type (i.e., fixed fee dollar amount, fixed fee within a range, or hourly rate), (2) MAS satisfaction measures and cost overruns, and (3) MAS satisfaction measures and the provider of that service (i.e., incumbent versus non-incumbent audit firm).  Initial findings include that fee structure does not significantly influence client MAS satisfaction; however, clients are less satisfied with MAS when the final fee is greater than the initial estimate, and with MAS provided by the non-incumbent audit firm.  Implications of these results are also discussed