Relevant bibliographies by topics / Accounting and auditing of accounts receivable

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'Accounting and auditing of accounts receivable'

Author: Grafiati
Published: 30 May 2022
Last updated: 19 July 2025

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Journal articles on the topic "Accounting and auditing of accounts receivable"

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D’Aquila, Jill M., and Kim Capriotti. "The SEC’s Case against California Micro Devices: A Lesson in Using Professional Skepticism and Obtaining Sufficient Appropriate Evidence." Issues in Accounting Education 26, no. 1 (2011): 145–54. http://dx.doi.org/10.2308/iace.2011.26.1.145.

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ABSTRACT: This instructional case involves charges by the Securities and Exchange Commission (SEC) against Michael Marrie, an audit partner, and Brian Berry, a manager, for recklessly failing to comply with auditing standards relating to three areas: a $12 million write-off of accounts receivable, confirmation of accounts receivable, and sales returns and allowances. The SEC believed Michael and Brian did not exercise due professional care, nor did they employ an adequate level of professional skepticism when performing the audit. The SEC also believed that there was insufficient appropriate e
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Andiola, Lindsay M., Tamara A. Lambert, and Edward J. Lynch. "Sprandel, Inc.: Electronic Workpapers, Audit Documentation, and Closing Review Notes in the Audit of Accounts Receivable." Issues in Accounting Education 33, no. 2 (2018): 43–55. http://dx.doi.org/10.2308/iace-52055.

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ABSTRACT Workpaper review is an important quality control mechanism in the audit environment. However, appropriately responding to review notes is not commonly taught. The Sprandel, Inc. case provides a hands-on learning experience for students to connect textbook audit knowledge through use of an activity regularly performed in audit practice: closing review notes. Through the process of closing review notes, students practice auditing accounts receivable, including performing audit procedures related to internal controls and substantive audit work. The case also provides students with an opp
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Hasanah, Uswatun, Imelda Sari, and Nazma Riska Zhafiraah. "Application of Information Systems, Internal Control, Risk Assessment, and Internal Audit for Collection Effectiveness of Accounts Receivable." Research of Accounting and Governance 2, no. 2 (2024): 61–71. http://dx.doi.org/10.58777/rag.v2i2.141.

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The aim the purpose of this study was to ascertain how internal control and accounting information systems, risk assessment and internal auditing influence the effectiveness of receivables collection. This study was conducted at PT. Puninar Infinite Raya uses the use of internal audit, risk assessment, internal control, and accounting information systems as independent variables and the effectiveness of the collection of accounts receivable as dependent variables. The sample in the study amounted to 42 people. The questionnaires received back from the respondents were 42 people. There is one a
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Johnstone, Karla M., and Steven R. Muzatko. "Resolving Difficult Accounting Issues: A Case Study in Client-Auditor Interaction." Issues in Accounting Education 17, no. 1 (2002): 27–39. http://dx.doi.org/10.2308/iace.2002.17.1.27.

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This case requires you to consider the complexities of auditing in terms of a realistic client-auditor interaction involving difficult accounting issues. The case is loosely based on an actual situation that occurred between an audit firm and its client. In the case you will assume the role of either the auditor or the client as you attempt to resolve inventory and accounts receivable valuation issues for which there are no “clear-cut” solutions. This case includes three sections. First, you will read an article containing an auditor-independence risk framework to help you understand how clien
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Engle, Terry J., and James E. Hunton. "The Effects of Small Monetary Incentives on Response Quality and Rates in the Positive Confirmation of Account Receivable Balances (Retracted)." AUDITING: A Journal of Practice & Theory 20, no. 1 (2001): 157–68. http://dx.doi.org/10.2308/aud.2001.20.1.157.

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The AICPA has indicated that the use of small monetary incentives might be an effective technique for improving confirmation response rates. A significant body of accounting and nonaccounting research supports the AICPA's position; however, studies in marketing and public opinion polling suggest that the quality of survey-based responses can either increase or decrease with the use of monetary incentives. Existing auditing research has not looked at the potential effect of monetary incentives on response quality in the context of confirming account receivable balances. This study was designed
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Kotsupatryi, Mikhail, Kateryna Pylypenko, and Mykola Kucherenko. "Organizational and methodological basis of implementation and improvement of internal economic control of accounts receivable for non-commodity transactions." University Economic Bulletin, no. 47 (December 17, 2020): 75–81. http://dx.doi.org/10.31470/2306-546x-2020-47-75-81.

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The subject of the study is the organizational and methodological aspects of accounting and internal economic control of accounts receivable for non-commodity transactions. The purpose of the article is to improve them regarding to the internal economic control. The results of the study are in establishing the features of accounts receivable for non-commodity transactions and their accounting. This allowed us to identify the main problems, functions, directions and tasks of their internal economic control. The main measures for its improvement at the organizational (comprehensive audits) and m
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Nezhyva, Mariia, Olha Zaremba, and Viktoria Nehodenko. "Application of blockchain technology in accounting and audit: international and domestic experience." SHS Web of Conferences 107 (2021): 02001. http://dx.doi.org/10.1051/shsconf/202110702001.

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The article is devoted to the study of blockchain technology in the financial sphere of Ukraine, as well as accounting and audit of their application in domestic and international practice. The article contains data on the prospects of blockchain development in the world and in Ukraine, as well as information on the peculiarities of the use of such technologies in the perspective areas – accounting and audit. The article argues that the development of blockchain technology will enable the transition to more modern methods and techniques, which in turn will allow to modernize the accounting and
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Kuchukova, N. M. "THE MAIN TASKS AND PRIORITY AREAS FOR THE DEVELOPMENT OF AUDIT ACTIVITIES." Bulletin USPTU Science education economy Series economy 1, no. 43 (2023): 37–41. http://dx.doi.org/10.17122/2541-8904-2023-1-43-37-41.

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The article analyzes the state of the audit services market in Russia and discusses the main tasks of the development of auditing activities. It is noted that there is a need to expand auditing activities within the framework of the Eurasian Economic Union based on the use of international auditing standards. This is necessary to create a single market for audit services on the territory of the EAEU. At the same time, in modern conditions, many small and medium-sized businesses, non-public joint-stock companies have been removed from mandatory audit. At the same time, the introduction of the n
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Menon, Krishnagopal, and David D. Williams. "Long-Term Trends in Audit Fees." AUDITING: A Journal of Practice & Theory 20, no. 1 (2001): 115–36. http://dx.doi.org/10.2308/aud.2001.20.1.115.

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The audit fees literature contains little by way of systematic evidence on long-term trends in audit fees. This study analyzes trends in audit fees from 1980 through 1997, adjusting for changes in client size, complexity, and risk. The sample is restricted to clients of Big 6 firms that voluntarily disclosed audit fees in the period 1980–1997. Evidence is found that audit fees increased in the 1980s but stayed flat in the 1990s. Most important, a significant increase is noted in 1988, the year in which the Auditing Standards Board issued the “expectation gap” standards. These results hold even
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Anderson, John C., and James M. Kraushaar. "Auditing Measurement Error and Statistical Sampling: The Dependently Occurring Case." Journal of Accounting, Auditing & Finance 8, no. 1 (1993): 53–75. http://dx.doi.org/10.1177/0148558x9300800104.

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This study investigates the potential effects of the inappropriate agreement, with the book value of some sampled units, on the behavior of statistical estimators and on the possible inferences that may be made by auditors. The results indicate that the resultant dependently occurring errors will adversely affect the inferences made by an auditor about the account balance of an account receivable population with a moderate book error rate. While the potential for an adverse effect from this type of error should be well known, the results of this paper indicate that the problem may be more seri
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Dissertations / Theses on the topic "Accounting and auditing of accounts receivable"

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Caster, Paul 1951. "The Effects of Missing Data on Audit Inference and an Investigation into the Validity of Accounts Receivable Confirmations as Audit Evidence." Thesis, North Texas State University, 1987. https://digital.library.unt.edu/ark:/67531/metadc331449/.

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The objectives of the thesis research were twofold. One objective was to conduct an exploratory investigation of the underlying response mechanism to an auditor's request for confirmation of accounts receivable. The second objective was to investigate the validity of confirmation evidence. Validity was defined in terms of detection of errors.
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Rogers, Violet C. (Violet Corley). "An Analysis of Confidence Levels and Retrieval of Procedures Associated with Accounts Receivable Confirmations." Thesis, University of North Texas, 1993. https://digital.library.unt.edu/ark:/67531/metadc279326/.

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The study addresses whether differently ordered accounts receivable workprograms and task experience relate to differences in judgments, confidence levels, and recall ability. The study also assesses how treated and untreated inexperienced and experienced auditors store and recall accounts receivable workprogram steps in memory in a laboratory environment. Additionally, the question whether different levels of experienced auditors can effectively be manipulated is also addressed.
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Pedersen, Kristen E. "Sample Size Determination in Auditing Accounts Receivable Using a Zero-Inflated Poisson Model." Digital WPI, 2010. https://digitalcommons.wpi.edu/etd-theses/421.

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In the practice of auditing, a sample of accounts is chosen to verify if the accounts are materially misstated, as opposed to auditing all accounts; it would be too expensive to audit all acounts. This paper seeks to find a method for choosing a sample size of accounts that will give a more accurate estimate than the current methods for sample size determination that are currently being used. A review of methods to determine sample size will be investigated under both the frequentist and Bayesian settings, and then our method using the Zero-Inflated Poisson (ZIP) model will be introduced which
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Lukianova, A. "Organization of accounts receivable in the use of information technology." Thesis, Київський національний університет технологій та дизайну, 2018. https://er.knutd.edu.ua/handle/123456789/10924.

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Ольховська, Д. О. "Облік, контроль та аналіз дебіторської заборгованості на прикладі ТОВ «Цетрейдінг»". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Olkhovska.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглядаються теоретичні аспекти обліку, контролю та аналізу дебіторської заборгованості на підприємстві ТОВ «Цетрейдінг». Проаналізовано загальну економічну характеристику підприємства ТОВ «Цетрейдінг», облікову політику, особливості формування синтетичного та аналітичного обліку дебіторської заборгованості, методику внутрішнього контролю дебіторської заборгованості. Запропоновано напрями удосконалення обліку та контролю дебіторської заборгованості на підприємстві ТОВ «Цетрейдінг». У
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Knorová, Pavla. "Audit pohledávek a závazků se zaměřením na zaměstnance." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-73955.

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The main task of this thesis is to describe wage area in the accountancy and in the external audit. The theoretical part of this thesis deals in particular with the legal regulations in the area of the audit, wage accounting and accounts payable (wages) and accounts receivable. The practical part represents auditing procedures and examples from real company.
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Chaika, Tetiana. "Profitability of accounts receivable associated with material and service flows: accounting, analytical and logistical approaches (on the example of hotel and restaurant business)." Thesis, NOVA School of Business and Economics, 2018. http://repository.kpi.kharkov.ua/handle/KhPI-Press/39534.

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The specificity of the hotel and restaurant business is the combination of material production and the provision of services as the main activity of companies in this industry. The logistic’s circuit of the hotel and restaurant business is designed taking into account industry specifics and includes the main flows: material and service, as well as auxiliary flows: financial and informational. At the same time, unlike the traditional approach, we consider it expedient to regard the logistic circuit’s service flows of the hotel and restaurant business as the main flows, not auxiliary ones. Finan
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Dafnos, Stavros. "Five essays in applied economic theory and times series econometrics with applications to accounting and economics." Thesis, Brunel University, 2017. http://bura.brunel.ac.uk/handle/2438/15618.

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We employ some of the modern tools of economic theory and time series econometrics to consider a number of economic problems. The communication and coordination problems we study are relevant in accounting, business, economics and finance. The thesis begins by examining the behaviour of people and organisations, who are supposed to share a common goal. Then it considers the equilibriating mechanisms of behaviour by groups of economic agents, who usually have conflicting interests. We apply the tools of non-cooperative game theory, which constitutes a large part of modern economic theory. In th
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Bednaříková, Martina. "Pohledávky z právního, účetního a daňového hlediska." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-85212.

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This Thesis deals with the problematic of accounts receivable from legal, accounting and tax perspectives. In the first chapter there is mentioned a basic definition of receivables with focus on receivables arising from the customer-supplier relationships. The work also describes the way of their recording in the accountancy, related evidence and their valuation. The second and third chapter is devoted to the most frequent methods of securing receivables and eventual option of overdue debt collection. In the last separate chapter there is solved possibility of reduction their value through the
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Астафьева, Д. А., та D. A. Astafieva. "Совершенствование политики управления дебиторской задолженностью коммерческой организации : магистерская диссертация". Master's thesis, б. и, 2020. http://hdl.handle.net/10995/93961.

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Одним из важнейших аспектов в учете организации является грамотное управление дебиторской задолженностью. На данном этапе развития экономических отношений у организаций значительно увеличился список контрагентов – дебиторов. На фоне этого усложнился процесс учета и контроля по взаиморасчетам. Для увеличения доходов организации надо учесть множество факторов, одним из которых являются грамотно построенные отношения с клиентами, а также контроль оплат и предоплат, анализ изменений в организации. Чтобы учесть все вышеперечисленные факторы необходимо вести раздельный контроль дебиторской задолженн
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Books on the topic "Accounting and auditing of accounts receivable"

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Michigan. Office of the Auditor General. Audit report: Performance audit of the state treasury accounts receivable system, Department of Treasury and Department of Technology, Management, and Budget. Michigan Office of the Auditor General, 2014.

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New York (State). Dept. of Audit and Control. Division of Management Audit. SUNY Health Science Center at Brooklyn-- patient review: Poor controls put revenue at risk. The Division, 1991.

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Service, U. S. Customs, ed. Financial management: Customs did not adequately account for or control its accounts receivable : report to the Commissioner, U.S. Customs Service. The Office, 1993.

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Corporation, SBT, ed. SBT accounts receivable: Billing, inventory control, and accounts receivable, accounting program. SBT Corp., 1990.

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Salek, John G. Accounts Receivable Management Best Practices. John Wiley & Sons, Ltd., 2006.

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New York (State). Division of Audits and Accounts. State University of New York, accounts receivable. The Office, 1985.

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Stein, Randy. Introduction to patient accounts. International University Press, 1989.

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Accounts, Connecticut Auditors of Public. Performance audit report: Accounts receivable. Auditors of Public Accounts, 1999.

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New York (State). Division of Management Audit and State Financial Services. Department of Health, Medicaid accounts receivable. The Division, 2001.

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New York (State). Dept. of Audit and Control. Division of Management Audit, ed. Staff study, management of the State's accounts receivable. The Division, 1991.

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Book chapters on the topic "Accounting and auditing of accounts receivable"

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Okungbowa, Andrew. "Accounts Receivable and Accounts Payable." In SAP S/4HANA Financial Accounting Configuration. Apress, 2022. http://dx.doi.org/10.1007/978-1-4842-8957-0_14.

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Okungbowa, Andrew. "Defining FI Accounts Receivable and Accounts Payable." In SAP ERP Financial Accounting and Controlling. Apress, 2015. http://dx.doi.org/10.1007/978-1-4842-0716-1_14.

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Alkhaja, Abdulla Abdulmajid, Ahmad Obaid Almheiri, Obaid Meshal Almansoori, et al. "Credit Control for Accounts Receivable Management: A Case Study of a Pharmaceutical Company." In Contemporary Research in Accounting and Finance. Springer Nature Singapore, 2022. http://dx.doi.org/10.1007/978-981-16-8267-4_5.

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Taneja, Eish, and Suneel Arora. "Impact of AI and Block Chain on Accounts, Finance, Valuations and Auditing—Indian Perspective." In Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application. Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-33-6636-7_10.

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Taneja, Eish, and Suneel Arora. "Impact of AI and Block Chain on Accounts, Finance, Valuations and Auditing—Indian Perspective." In Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application. Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-33-6636-7_10.

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Fico, Joan, and David William Walsh. "Investigative Interviews Conducted by Forensic Accounting and Auditing Professionals." In Advances in Finance, Accounting, and Economics. IGI Global, 2023. http://dx.doi.org/10.4018/978-1-6684-5483-1.ch004.

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Interviews conducted by both forensic accountants and auditors are an important task associated with either role in gathering information that progresses inquiries. Auditors interview clients about the collectability of accounts receivable, or the appropriateness of significant accounting estimates such as goodwill impairment. Forensic accountants interview clients when financial fraud is suspected in cases of asset misappropriation, bribery, larceny, and financial statement fraud. However, training in the task and the literature concerning how the task should be undertaken is disjointed, outdated both by the science and developments in practice undertaken elsewhere. Anecdotally, although new auditors spend nearly twenty five percent of their engagement time performing interviews and partners spend nearly forty percent performing interviews, there is virtually no formal training on how to conduct an interview at the undergraduate and graduate level.
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"Accounts receivable." In Financial Accounting. Routledge, 2016. http://dx.doi.org/10.4324/9781315728445-24.

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"Accounts Receivable: Allowance for Doubtful Accounts." In Accounting and Finance Policies and Procedures. John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119205524.ch15.

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Casimiro-Martínez, Hemelin. "Proposed guide to optimize accounts receivable through the DSO indicator (Average Collection Days) case study Fiscal, Accounting and Administrative Office Hernández, 2023." In The challenges of financial support in the face of a new world economic order. ECORFAN, 2024. http://dx.doi.org/10.35429/h.2024.1.74.87.

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Optimizing accounts receivable with the support of the calculation of the indicator procedure to know the exact amount of unpaid receivables, facilitates the obligation of taxpayers in a timely manner. Optimize accounts receivable using the DSO indicator to contribute to the improvement of the firm's accounting and administrative processes. Implement a guide to optimize accounts receivable favourable to have an effective control of the debtor clients helping the accounting record to make the collection more efficient.
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"How to Manage Your Accounts Receivable." In Accounting and Finance for the NonFinancial Executive. CRC Press, 2000. http://dx.doi.org/10.1201/9781420025637-12.

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Conference papers on the topic "Accounting and auditing of accounts receivable"

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Cheremushnikova, T. V., and A. V. Kholodkova. "PROBLEMS OF ACCOUNTING AND ANALYSIS OF RECEIVABLES." In CONTEMPORARY ECONOMIC PROBLEMS OF RUSSIA AND CHINA. Amur State University, 2021. http://dx.doi.org/10.22250/medprh.37.

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Proskurina, M., and Tatyana Bezrukova. "FEATURES OF THE METHODOLOGY FOR ANALYZING ACCOUNTS RECEIVABLE AND ACCOUNTS PAYABLE AT ENTERPRISES." In Manager of the Year. FSBE Institution of Higher Education Voronezh State University of Forestry and Technologies named after G.F. Morozov, 2022. http://dx.doi.org/10.34220/my2021_234-238.

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One of the main and essential approaches to the control of the financial condition of any enterprise (economic entity) is the regulation and management of the state of settlements and their dynamics of development, namely the state of such types of debts as accounts receivable and accounts payable. These types of debts are present in any enterprise and are the result of contractual relations between the customer and the contractor. This study reveals the need for analysis and control of receivables and payables, as well as a set of measures for their accounting.
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Бардина, Ирина Валентиновна. "ACCOUNTING FOR BAD DEBT OF AN ORGANIZATION FOR TAX ACCOUNTING PURPOSES." In Научные исследования в современном мире. Теория и практика: сборник статей XXVI всероссийской (национальной) научной конференции (Санкт-Петербург, Май 2024). Crossref, 2024. http://dx.doi.org/10.37539/240503.2024.83.12.003.

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В статье рассматриваются вопросы безнадежных долгов организации и их отражение в налоговом учете. Налоговый кодекс РФ содержит требования для учета таких долгов. Они признаются во внереализационных расходах организации. Признание безнадежных долгов требует предварительной инвентаризации. На основании информации, полученной по результатам инвентаризации дебиторской задолженности необходимо сделать классификацию задолженности. The article discusses the issues of bad debts of an organization and their reflection in tax accounting. The Tax Code of the Russian Federation contains requirements for a
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Lopușneac, Alexandra. "Current aspects of performance auditing." In International student scientific conference "Challenges of accounting for young researchers", 8th Edition Acronym ISSC 2024. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/issc2024.31.

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Public audit is influenced by technological progress, legislative changes and risks such as crises and pandemics. Thus the public audit must keep up with the permanent changes in the economic, political, legislative and social environment, in order to ensure an objective evaluation of the institutions' activity and to formulate recommendations that bring added value to all the actors involved. The purpose of the research is to analyze the activity of the Court of Accounts of the Republic of Moldova from the perspective of the current trends of the public audit, addressing the definition of its
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Cipta, Wayan, I. Wayan Bagia, and Rahutama Atidira. "The Influence of Accounts Receivable Turnover, Current Ratio, Credit Growth on Profit at Savings and Loans Cooperatives in Buleleng District." In 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020). Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.201212.039.

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Nederita, Alexandru. "Considerations regarding the structure and teaching-learning methods of the discipline "Accounting policies and options" at the master's level." In Învățământul superior contabil: provocări și soluții: Colocviu științific cu participare internațională in memoriam profesorului Viorel Ţurcanu, ed.3. Academy of Economic Studies of Moldova, 2025. https://doi.org/10.53486/isc2024.18.

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This study investigates the structure and main teaching-learning methods of the accounting policies and options discipline. This discipline is essential for the professional development of highly qualified specialists in the field of accounting and auditing. The teaching and learning of this discipline examines the methods of selecting and developing accounting procedures and methods that can be applied by various types of entities in keeping accounts and preparing financial statements. To conduct this study, scientific research methods such as the analysis of the normative framework, the iden
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Suwandi, Suwandi, Turini Turini, and Lena Magdalena. "SISTEM AKUNTANSI INTERNAL CONTROL ATAS PIUTANG FPD (1-6) (STUDI KASUS PT. COLUMBUS MULTI SARANA) CABANG CIREBON." In Seminar Ilmiah Sistem Informasi Manajemen dan Akuntansi. Goodwood Conferences, 2022. http://dx.doi.org/10.35912/sisima.v1i1.4.

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Abstract:
PT.Columbus Multi Sarana is a multinational company engaged in the financing of electronic and furniture products. In terms of managing consumer receivables, PT.Columbus Multi Sarana carries out strict internal control by empowering competent employees in their respective fields. The purpose of this study was to analyze the internal control accounting system for accounts receivable. The receivables that the author discusses specifically for installments 1 to 6, better known as FPD 1-6 (First Payment Default). The author uses a descriptive research method, which is a method that describes the c
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