Putting Continuous Auditing Theory into Practice: Lessons from Two Pilot Implementations

2008 ◽  
Vol 22 (2) ◽  
pp. 195-214 ◽  
Author(s):  
Michael G. Alles ◽  
Alexander Kogan ◽  
Miklos A. Vasarhelyi
Keyword(s):  
The State ◽  
Lessons Learned ◽  
Theory And Practice ◽  
Continuous Auditing ◽  
The Future ◽  
Significant Change ◽  
Near Future ◽  
Do So

ABSTRACT: In the almost twenty years since Vasarhelyi and Halper (1991) reported on their pioneering implementation of what has come to be known as Continuous Auditing (CA), the concept has increasingly moved from theory into practice. A 2006 survey by PricewaterhouseCoopers shows that half of all responding firms use some sort of CA techniques, and the majority of the rest plan to do so in the near future. CA not only has an increasing impact on auditing practice, but is also one of the rare instances in which such a significant change was led by the researchers. In this paper we survey the state of CA after two decades of research into continuous auditing theory and practice, and draw out the lessons learned by us in recent pilot CA projects at two major firms, to examine where this unique partnership between academics and auditors will take CA in the future.

The LOUIS Consortium and Catastrophe

2018 ◽  
pp. 1462-1492
Author(s):  
Megan Lowe ◽  
Michael Matthews ◽  
Lindsey M. Reno ◽  
Michael A. Sartori
Keyword(s):  
The State ◽  
Lessons Learned ◽  
The Future

Using interviews, pictures, and LOUIS-related documentation, the chapter will describe the experiences of LOUIS and LOUIS member institutions affected by the hurricanes in the context of how the consortium helped its member institutions cope, recover, and better prepare with regard to disasters. It will detail the challenges the consortium faced as a whole and the lessons learned from those experiences with a focus on its ILS, ILL, and shared library facilities. Finally, the chapter will also describe the changes the consortium made as a result of those experiences and lessons and how LOUIS plans to continue supporting its members and serving the state in the future and how it would handle future hurricanes and similar disasters.

One Hundred and Fifty Years of Teubner Texts

1961 ◽  
Vol 8 (2) ◽  
pp. 170-171
Author(s):  
Bruno Doer
Keyword(s):  
The State ◽  
Classical Antiquity ◽  
Past Century ◽  
Publishing Firm ◽  
The Past ◽  
Classical Studies ◽  
Look Back ◽  
The Future ◽  
Do So ◽  
A Share

It is always agreeable to offer congratulations to someone who is celebrating a jubilee. It is a particular pleasure to do so when the ‘child’ whose birthday it is can look back over 150 years of existence, and all those who have a share in the jubilee may reflect that the thanks for the achievements of the past and wishes for the future serve the cause of publicity. For no one who sets out to discuss the state of classical studies in Germany can, or should, fail to mention the Leipzig publishing firm of B. G. Teubner. Here publishing and scholarship have in the past century and a half formed an indissoluble partnership which has made it its duty to provide the best texts for use in the study of classical antiquity.

Grand Days, Dark Palaces

2013 ◽  
Author(s):  
Heather Rae ◽  
Christian Reus-Smit
Keyword(s):  
International Relations ◽  
Political Engagement ◽  
The State ◽  
Political Justice ◽  
Liberal Internationalism ◽  
The Past ◽  
The Future ◽  
The Individual ◽  
Do So

Exploring contradictions inherent in liberal orders, this chapter questions the treatment of liberalism in the International Relations academy as a relatively straightforward set of beliefs about the individual, the state, the market, and political justice. It asserts that the contradictions and tensions within liberal internationalism are in fact deep and troubling. Highlighting some of liberalism's obscured and sometimes denied contradictions — between liberal ‘statism’ and liberal ‘cosmopolitanism’; between liberal ‘proceduralism’ and liberal ‘consequentialism’; and between liberal ‘absolutism’ and liberal ‘toleration’ — the chapter explores their implications for liberal ordering practices internationally. It concludes that liberal political engagement necessitates a more reflective standpoint and more historical sensibility if we are to be aware of how contradictions have shaped liberal orders in the past and are likely to continue to do so in the future.

Innovative Processes and Innovations in Economic Activity

2021 ◽  
pp. 4-10
Author(s):  
V. Babanov
Keyword(s):  
Economic Activity ◽  
Energy Supply ◽  
Natural Habitat ◽  
The State ◽  
Innovation Activity ◽  
Environmental Damage ◽  
Innovative Research ◽  
The Future ◽  
Main Components ◽  
Near Future

The article analyzes the state and prospects of development of innovation activity and its main components - innovations. The relevance of the topic lies in the fact that the innovative problems of economic activity that have already been identified at the present time and in the future, being a factor in its development, need to determine the range of tasks that will require their solution in the near future. The objects of innovation activity are increasingly becoming factors of production, forms of its organization, infrastructure, energy supply, education, its results, ecology. The subjects of future innovative research are likely to be the sources of material and energy supply of economic activity, the principles of formation and content of knowledge, methods of reducing environmental damage and preserving the natural habitat of people, alternatives to solving innovative problems, criteria for choosing preferred options Economic activity in the coming periods will not only change its content, but will also face the emergence of new problems and the need to solve them.

Fossil Birds

The Geologist ◽  
1863 ◽  
Vol 6 (11) ◽  
pp. 415-424
Keyword(s):  
Future Study ◽  
British Museum ◽  
The State ◽  
Fossil Birds ◽  
The Future ◽  
Fossil Bird ◽  
The Subject ◽  
Do So

The wonderful remains of the Archæopteryx, recently acquired for the British Museum, have naturally drawn attention to a muchneglected department of palæontology; and it will therefore not only be interesting, but useful also to the advance of science, to pass under review, at the present time, the state of our knowledge of the former existence of birds during past geological ages. The early authors, for the most part, speak not of fossil bird-remains properly so called, but in reality of mere incrustations by “petrifying springs,” of the fanciful tracery of dendritic markings, or the imagined resemblances of oddly-formed stones. Thus Albertus Magnus, in his book ‘De Mineralibus,’ printed in 1495, describes a fossil nest, with eggs, on the branch of a tree. This might or might not be a true fossil, but our recent discoveries of fossil birds and reptiles' eggs, and the knowledge we have now of delicate objects truly fossilized, such as insects, fruits, flowers, and feathers, renders it possible that some of the old records of such may have had a foundation of truth, and gives a probability that some at least may be brought within the capacity of belief as actual facts.With this view, we shall quote from the old authors all the passages known to us, commenting on them as occasion may require; and in thus working up the bibliography of fossil ornithology and arranging the whole of our knowledge of the subject, as far as we have the power to do so, we shall be able to separate facts from fictions, and give a solid basis for further investigations in the future study of ornithological palæontology.

scholarly journals Introduction

Focaal ◽  
2011 ◽  
Vol 2011 (61) ◽  
pp. 3-18 ◽  
Author(s):  
Simone Abram ◽  
Gisa Weszkalnys
Keyword(s):  
The State ◽  
Theory And Practice ◽  
Planning Theory ◽  
Contemporary World ◽  
Introductory Essay ◽  
The Future

Recent anthropological approaches to temporality and spatiality can offer particularly important insights into established planning theories. In this introductory essay, we consider planning as a manifestation of what people think is possible and desirable, and what the future promises for the better. We outline how plans can operate as a particular form of promissory note, and explore how plans may be seen to perform a particular kind of work, laying out diverse kinds of conceptual orders while containing a notion of the state as an unfulfilled idea. The task of the ethnographer is to chart the practices, discourses, technologies, and artifacts produced by planning, as well as the gaps that emerge between planning theory and practice. We consider the changing horizons of expectation and the shifting grounds of government in different phases and forms of neoliberalization that are characteristic of planning in the contemporary world.

The LOUIS Consortium and Catastrophe

2016 ◽  
pp. 126-166
Author(s):  
Megan Lowe ◽  
Michael Matthews ◽  
Lindsey M. Reno ◽  
Michael A. Sartori
Keyword(s):  
The State ◽  
Lessons Learned ◽  
The Future

Using interviews, pictures, and LOUIS-related documentation, the chapter will describe the experiences of LOUIS and LOUIS member institutions affected by the hurricanes in the context of how the consortium helped its member institutions cope, recover, and better prepare with regard to disasters. It will detail the challenges the consortium faced as a whole and the lessons learned from those experiences with a focus on its ILS, ILL, and shared library facilities. Finally, the chapter will also describe the changes the consortium made as a result of those experiences and lessons and how LOUIS plans to continue supporting its members and serving the state in the future and how it would handle future hurricanes and similar disasters.

Articulating the Inarticulate from the Margins of the State: A Post-Orientalist Alternative

2009 ◽  
Vol 30 (1) ◽  
pp. 35-58
Author(s):  
Pak Nung Wong
Keyword(s):  
Social Change ◽  
Knowledge Production ◽  
Analytical Approach ◽  
The State ◽  
Theory And Practice ◽  
Power Asymmetry ◽  
Political Studies ◽  
The Future ◽  
Collaborative Engagement ◽  
Modern Knowledge

The purpose of this essay is to elaborate on the theory and practice of the discursive analytical approach. In response to the epistemological and ontological challenges raised by the PPSJ 2002 forum on Orientalism and Philippine political studies, the discursive analytical approach aims to address power asymmetry in modern knowledge production, between the representing and represented. By examining the theories and practices of representation in positivism, interpretivism, structuralism and postmodernism, this essay argues for a post-Orientalist theory and practice which investigates claims of power/knowledge of state subjects. Drawing from selected fieldwork snapshots in the Cagayan Valley, a discursive analytical approach attempts to articulate the inarticulate as, in Gramsci’s term, intellectuals. It aims to encourage continuous dialogue between the representing and represented. By seeing every individual as an agent of social change, it aims to encourage collaborative engagement, which renders the future of the Philippine state open to change. By continuously engaging with the state subjects serendipitously, the researcher may also serve as a venue for diverse actors to address their concerns of the Philippine state.

scholarly journals Developments in the Theory and Practice of Cognitive and Behavioural Therapies

2008 ◽  
Vol 36 (6) ◽  
pp. 639-640
Author(s):  
John L. Taylor ◽  
Craig Steel
Keyword(s):  
Past History ◽  
The State ◽  
Theory And Practice ◽  
Reference Source ◽  
The Future ◽  
To Come ◽  
Behavioural Therapies ◽  
Cognitive Psychotherapy

In 1993 Behavioural and Cognitive Psychotherapy published a supplement edited by Ann Hackmann with the title “Behavioural and Cognitive Psychotherapies: Past History, Current Applications and Future Registration Issues”. This was the journal's first ever supplement and it provided an overview of the state of behavioural and cognitive psychotherapies at that time. It was intended to provide a context for discussions concerning the future of the field, and as Paul Salkovskis said in his editorial, “[the supplement]. . .will be an important reference source for years to come.”

Three major handbooks in three years: Stylistics as a mature discipline

2016 ◽  
Vol 25 (3) ◽  
pp. 286-301 ◽  
Author(s):  
Sandrine Sorlin
Keyword(s):  
Theoretical Models ◽  
Review Article ◽  
The State ◽  
Primary Concern ◽  
Specific Character ◽  
Future Prospects ◽  
The Past ◽  
The Future ◽  
Publishing Houses ◽  
Do So

This review article brings to the fore what the publication of three handbooks in major publishing houses in the past three years ( The Routledge Handbook of Stylistics, The Cambridge Handbook of Stylistics and The Bloomsbury Companion to Stylistics) can reveal about the state of stylistics in 2016. After depicting the specific character of each volume, the article highlights the way old theoretical models in stylistics are re-exploited in innovative ways and gives prominence to new theories and perspectives that have developed rigorous methodologies and proper purposes. It also makes apparent how the volumes both explicitly and implicitly perceive the field of stylistics as regards its scope and frontiers, the extent of its corpora and its relation with other close disciplines. If it inherently welcomes interdisciplinary collaborations, it yet seems to do so without adulterating its primary concern for language. The three handbooks show that stylistics has entered its prime as a discipline. Yet although it has become a self-assured field, it remains uncompromisingly open to criticism and debate as reflected in some chapters. The last sub-section is devoted to the future prospects of stylistics in terms of the promising research paths the discipline is currently taking.

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