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Rutgers Accounting Web
Registrace 24. 10. 2007
This channel is a component of the Rutgers Accounting Web, and displays the various speakers who have made contributions to the Continuous Auditing and Reporting Conferences of Rutgers Business School.
Business Process Modeling Notation/Modeling Language Diagram -AIS
Business Process Modeling Notation/Modeling Language Diagram
Presenter: Professor Abigail Zhang 2023 Spring - Accounting Information Systems
00:00:15 Review/Finish Chapter 2, Accountants as Business Analysis
00:01:54 Review the doctors' and patient practice questions
00:03:15 Review practice 4 (BPMN Pools and Message Flows Example)
00:04:30 Practice 5- Based on practice 4, add message event to the BPMN diagram
00:10:11 Other types of event
00:15:37 Practice 6
00:23:25 Chapter 3 Overview Structure models-Modeling Language Diagram
00:32:27 UML Diagram not to add an arrow
#accounting #system #modeling
Presenter: Professor Abigail Zhang 2023 Spring - Accounting Information Systems
00:00:15 Review/Finish Chapter 2, Accountants as Business Analysis
00:01:54 Review the doctors' and patient practice questions
00:03:15 Review practice 4 (BPMN Pools and Message Flows Example)
00:04:30 Practice 5- Based on practice 4, add message event to the BPMN diagram
00:10:11 Other types of event
00:15:37 Practice 6
00:23:25 Chapter 3 Overview Structure models-Modeling Language Diagram
00:32:27 UML Diagram not to add an arrow
#accounting #system #modeling
zhlédnutí: 29
Video
Accountants as Business Analysis-Part 2 (AIS)
zhlédnutí 78Před 19 hodinami
Accountants as Business Analysis-Part 2 Presenter: Professor Abigail Zhang 2023 Spring - Accounting Information Systems 00:00:08 Overview of Accountants as Business Analysis-Part 1-BPMN Example 00:02:54 BPMN Pools and message flows 00:07:00 Practice 3 demons (BPMN) 00:15:46 Practice 4 demons (BPMN) 00:22:54 Message Events example #model #accounting #system
Accountants As Business Analysis-AIS
zhlédnutí 95Před 14 dny
Accountants As Business Analysis Presenter: Professor Abigail Zhang 2023 Spring - Accounting Information Systems 00:00:00 Accountants as business analysis-Business process modeling notation(BPMN) to document business process 00:00:44 Review of Chapter 1 00:02:12 Changing roles of accountant in business 00:03:45 Objective of Chapter 2-session 1 00:04:05 Definitions 00:07:18 Importance of busines...
Accounting Information Systems and Firm Value-AIS
zhlédnutí 84Před 21 dnem
Presenter: Professor Abigail Zhang 2023 Spring - Accounting Information Systems 00:00:00 Accounting Information Systems and Firm Value 00:01:12 Example: what a manager at Starbucks might ask 00:03:13 How about these more generic considerations? 00:04:36 Accounts as business analysis 00:06:52 A simple information system 00:10:06 Accounting information system 00:12:41 Why study AIS? 00:15:42 What...
Does Socially Responsible Investor Attention Influence Firms' ESG Commitment?
zhlédnutí 37Před 28 dny
Content: 00:00 Introduction 01:01 Principle for responsible investment 01:30 Incorporate ESG for decision making and Disclosure on ESG issues by investees 01:47 Literature review and Hypothesis development 02:25 Why firms increase ESG performance with respect to gaining PRI attention 03:37 Signaling Theory: Firms signaling PRI investors 04:11 Sample Dataset: Relevant Datasets 04:17 PRI dataset:...
Application of Outlier Detection Methods in Audit Analytics - AI
zhlédnutí 47Před měsícem
Content: 00:00 Introduction 00:30 Agenda: using outlier detection method in Audit practice 01:29 Motivation for applying outlier detection methods in auditing 02:40 Uses cases of Outlier detection in Audit analysis 03:30 possible cases of Outliers in Audit 04:45 Overview of popular Outlier detection methods used in Audit 05:38 First condition while applying Outlier detection: Output outliers sc...
Radical Digital Triplets - A New Infrastructure for Non-financial Information Management - Deloitte
zhlédnutí 43Před měsícem
Content: 00:00 Introduction 00:50 How to use Chat GPT? 01:20 The potential of Radical Digital Triplet (focus portfolio companies) 04:05 What the problem landscape looks like today 04:32 Platform Companies 05:33 Asset in development 06:32 Assets in operation 06:45 Interested institutions 06:56 Key challenges in the landscape 07:44 Design principles 08:32 Digital twins 08:57 Three types of digita...
Container Counting from Space: A Satellite Image-Based Auditing Method for Ports
zhlédnutí 52Před měsícem
Content: 00:00 Introduction to research (A Satellite Image-Based Auditing Method for Ports) 00:18 Audit 4.0 00:56 Audit 4.0-based ESG Assurance Framework (using exogenous data for ESG Assurance) 02:16 Why Remote Sensing Imagery? 03:56 Using AI and Computer vision for Satellite Images 04:43 Convolutional Neural Network for image processing tasks (classification, localization, Detection, and Segm...
Audit reports -Auditing
zhlédnutí 54Před měsícem
Content: 00:00 Introduction 01:12 Summary of Reports that accompany an entity’s financial statements • Public Entity • Non-Public Entity 03:16 Type of Opinions: Unmodified Opinion 03:48 Qualified Opinion 04:09 Adverse Opinion 04:26 Disclaimer of Opinion: No opinion issued by auditors 04:56 Components of the Standard (Unmodified) Report • Opinion Section • Basis for the opinion section • Managem...
Completing the audit - Auditing
zhlédnutí 64Před 2 měsíci
Content: 00:00 Introduction to Completion of Audit Process 00:38 What has the auditor done so far? 01:09 What remains to be done? 01:53 Timeline for major activities in Audit: Beginning of the year • Interim testing 03:39 Year - End date audit activities • Completing substantive procedures • Attorney letters • Written representations • Going concern assessment • Adjusting journal entries • Audi...
Acquisition and Expenditure Cycle - Auditing
zhlédnutí 103Před 2 měsíci
Content: 00:00 Introduction 00:30 Basic activities in the Acquisition and Expenditure Cycle • Purchasing goods and services • Receiving the goods or services 01:41 Basic Activities in the Acquisition and Expenditure Cycle • Recording the asset or expense and related liability • Paying the invoice through the cash disbursement process 02:41 Acquisition and Expenditure Cycle 04:59 Inherent Risks:...
Audit of the revenue cycle: Auditing
zhlédnutí 147Před 2 měsíci
Content: 00:00 Introduction to Audit of Revenue Cycle 00:56 Basic Activities Required in the Revenue Cycle 02:07 Audit Risk Model 03:38 Inherent Risk Assessment: Industry-related factors 04:16 Inherent Risk Assessment: Complexity and Contentiousness of Revenue Recognition Issues 04:56 Inherent Risk Assessment: the difficulty of auditing transactions and account balances 05:57 Inherent Risk Asse...
Auditing of accounting estimates - Auditing
zhlédnutí 133Před 2 měsíci
Content: 00:00 Introduction to Auditing in Accounting Estimates 00:05 Requirement of Accounting Estimates 00:22 Examples: Accounting Estimates 01:25 Case study: Uncertainty due to Limited Historical data 01:59 Control Over Accounting Estimates 02:28 Auditing Accounting Estimates, Fair Value Measurements 02:54 Level 1: Inputs at coded market prices 03:32 Level2: Inputs of level 1 except coded ma...
Managerial Accounting :Short-term Business Decisions(Make-Buy, Keep-Replace, Sell-Process Decisions)
zhlédnutí 97Před 2 měsíci
Content: 00:00 Introduction to Short term Business Decisions (Make-Buy, Keep-Replace, Sell-Process Decisions) 00:17 Make or Buy decision (decision making based on relevant cost) 02:00 Case Study: 50000 prints/month (Differential costs: Current, Alternative and Difference) 04:26 Cost benefits of Outsourcing (at low level activity) and qualitative considerations 02:00 Case Study: 100000 prints/mo...
Audit of investing and financing cycle - Auditing
zhlédnutí 142Před 3 měsíci
Content: 00:00 Introduction 00:07 Importance of Finance and Investment Cycle in Audit 01:20 Finance and Investment functions • Sources of Financing • Investment function 02:26 Significant accounts and relevant assertion • Investments • Long term debt • Capital Stock • Retained Earnings 03:42 Risk of Material: Common problems 04:32 Risk of Material: The root cause of common problems 07:42 What c...
Managerial Accounting : Short-term Business Decisions(Keep or Drop and Product Mix Decisions)
zhlédnutí 109Před 3 měsíci
Managerial Accounting : Short-term Business Decisions(Keep or Drop and Product Mix Decisions)
Managerial Accounting : Short-term Business Decisions(Relevant Costs and special pricing Decisions)
zhlédnutí 95Před 3 měsíci
Managerial Accounting : Short-term Business Decisions(Relevant Costs and special pricing Decisions)
Managerial Accounting : Responsibility Accounting & Performance Evaluation(Balanced Scorecard )
zhlédnutí 81Před 3 měsíci
Managerial Accounting : Responsibility Accounting & Performance Evaluation(Balanced Scorecard )
Managerial Accounting: Responsibility Accounting and Performance Evaluation( Evaluating revenues)
zhlédnutí 65Před 3 měsíci
Managerial Accounting: Responsibility Accounting and Performance Evaluation( Evaluating revenues)
Managerial Accounting: Responsibility Accounting and Performance Evaluation ( Decentralized Firms)
zhlédnutí 63Před 4 měsíci
Managerial Accounting: Responsibility Accounting and Performance Evaluation ( Decentralized Firms)
Internal Controls and Control Risk Assessment - Auditing
zhlédnutí 208Před 4 měsíci
Internal Controls and Control Risk Assessment - Auditing
Managerial Accounting : Responsibility Accounting & Performance Evaluation( Evaluating Investment )
zhlédnutí 75Před 4 měsíci
Managerial Accounting : Responsibility Accounting & Performance Evaluation( Evaluating Investment )
Managerial Accounting: Flexible Costs and Standard Cost Systems ( Practice Problems )
zhlédnutí 62Před 4 měsíci
Managerial Accounting: Flexible Costs and Standard Cost Systems ( Practice Problems )
Managerial Accounting: Flexible Costs and Standard Cost Systems ( Flexible Budgets )
zhlédnutí 105Před 4 měsíci
Managerial Accounting: Flexible Costs and Standard Cost Systems ( Flexible Budgets )