Academic literature on the topic 'Client acceptance decision'

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Journal articles on the topic "Client acceptance decision"

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Johnstone, Karla M., and Jean C. Bedard. "Risk Management in Client Acceptance Decisions." Accounting Review 78, no. 4 (2003): 1003–25. http://dx.doi.org/10.2308/accr.2003.78.4.1003.

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This paper examines whether risk-management strategies (specifically, the use of specialist personnel and higher billing rates) moderate the effect of risk on client acceptance decisions, thereby assisting auditors in bringing prospective client relationships to acceptable risk/return levels. We propose a conceptual model of the client acceptance decision process, and use archival data on one firm's actual client acceptance decisions to test the model. Our results demonstrate the selective use of risk-management strategies in the client acceptance decision, based on the nature of the risks pre
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Johnstone, Karla M. "Client-Acceptance Decisions: Simultaneous Effects of Client Business Risk, Audit Risk, Auditor Business Risk, and Risk Adaptation." AUDITING: A Journal of Practice & Theory 19, no. 1 (2000): 1–25. http://dx.doi.org/10.2308/aud.2000.19.1.1.

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Little is known about how audit partners make the client-acceptance decision. In this paper, a model is developed and tested that characterizes the client-acceptance decision as a process of risk evaluation and risk adaptation. The model proposes that auditors will evaluate client-related risks (e.g., financial viability, and internal control) and use that evaluation to determine if the audit firm will suffer a loss on the engagement via a lack of engagement profitability or future litigation. The model proposes that auditors will adapt to the client-acceptance risks by using three strategies:
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Jenne, Stanley Earl. "Famous Presidents Savings: Client Acceptance and Retention." Issues in Accounting Education 14, no. 4 (1999): 657–74. http://dx.doi.org/10.2308/iace.1999.14.4.657.

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The decisions to accept and retain clients are critical in the practice of public accounting. Firms must have clients to be profitable. Yet the revenue obtained from some engagements may not fairly compensate the firm for the additional risk assumed. Client acceptance and retention are therefore subjective decisions requiring good judgment on the part of the auditor. Thus, many of the questions posed in this case do not have one clear answer and require professional judgment. By completing the requirements of this case, students will make a judgment regarding client acceptance under conditions
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Decker, Jeff, Rich Ray, and Tim Kizirian. "The Auditor’s Road Map For Client Acceptance." Journal of Business Case Studies (JBCS) 12, no. 3 (2016): 99–102. http://dx.doi.org/10.19030/jbcs.v12i3.9710.

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Our case study focuses on developing the student’s understanding of the auditor’s evaluation of prospective audit clients. A comprehensive evaluation is uniquely important since the client acceptance decision can be the chief contributor to auditor business risk (engagement risk). Even so, guidance in the area of client acceptance is general in nature and not as extensive or prescriptive as other significant auditing promulgation. This student case study provides practical evaluation criteria for client acceptance that can also be used by accounting professionals to benchmark their client acce
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Ramdhani, Andriadi Fauzi. "Pengaruh Risiko Perikatan Terhadap Keputusan Penerimaan Klien." Kajian Akuntansi 20, no. 2 (2019): 219–27. http://dx.doi.org/10.29313/ka.v20i2.5042.

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Abstrak. Penelitian ini bermaksud untuk menguji pengaruh risiko bisnis klien, risiko audit, dan risiko bisnis auditor secara parsial dan simultan terhadap keputusan penerimaan klien pada kantor akuntan publik. Penelitian ini menggunakan data primer yang diperoleh menggunakan kuisioner sebagai instrumen pengumpulan data. Setiap partner atau manajer mewakili kantor akuntan publik tempatnya bekerja untuk mengisi kuisioner. Populasi pada penelitian ini adalah kantor akuntan publik di Kota Bandung. Adapun sampel yang digunakan dalam penelitian ini adalah sampling jenuh. Analisis data menggunakan an
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van Netten, Jaap J., Anthony Francis, Ashley Morphet, Lauren V. Fortington, Klaas Postema, and Anita Williams. "Communication techniques for improved acceptance and adherence with therapeutic footwear." Prosthetics and Orthotics International 41, no. 2 (2016): 201–4. http://dx.doi.org/10.1177/0309364616650080.

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Background and aim: Clients’ acceptance and adherence with orthoses can be influenced by a clinician’s communication skills. In this clinical note, we describe two communication techniques, in the context of therapeutic footwear. Technique: Person-centred communication involves engaging with and listening to the attitudes of the client towards their condition, as well as discussing acceptance and expectations, in a structured consultation. Building a relationship is crucial and requires clients to feel heard and understood. An important influence on the acceptance and adherence is that a clien
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LAI, Hung-Lin, and Ting-Yu CHEN. "CLIENT ACCEPTANCE METHOD FOR AUDIT FIRMS BASED ON INTERVAL-VALUED FUZZY NUMBERS." Technological and Economic Development of Economy 21, no. 1 (2014): 1–27. http://dx.doi.org/10.3846/20294913.2014.871662.

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To ensure that investors are getting financial statements that conform to Generally Accepted Accounting Principles, the security exchange committee requires publicly traded companies to hire external auditors. Because the information provided in company financial statements has significant economic and social consequences for various parties, external auditors are needed to minimize litigation. Therefore, it is important for audit firms’ risk management teams to evaluate which clients to accept. In this paper, we propose a client acceptance method (CAM) that uses a technique for order preferen
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Jones, Ambrose, and Carolyn Strand Norman. "Decision Making in a Public Accounting Firm: An Instructional Case in Risk Evaluation, Client Continuance, and Auditor Independence within the Context of the Sarbanes-Oxley Act of 2002." Issues in Accounting Education 21, no. 4 (2006): 431–47. http://dx.doi.org/10.2308/iace.2006.21.4.431.

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The purpose of this case, loosely based on an actual auditor-client situation, is to study decision making by auditors in public accounting firms regarding risk management (business, engagement, and audit risk), client continuance, and auditor independence. Audit partners often face difficult decisions for which they must balance the business objectives of the firm with their professional objective of satisfying the public interest. While most studies and cases focus on client-acceptance decisions (e.g., Johnstone 2000; Gendron 2002; Knapp and Knapp 2004), an equally important decision for pub
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Saxon, John P., and Ronald J. Spitznagel. "Age Bias: An Intervening Variable in Vocational Rehabilitation Feasibility Decision-Making?" Journal of Applied Rehabilitation Counseling 23, no. 1 (1992): 22–26. http://dx.doi.org/10.1891/0047-2220.23.1.22.

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The purpose of this study was to investigate the effect of age on the vocational rehabilitation counselors' decision making process concerning feasibility of clients for services. Sixty-four vocational rehabilitation counselors, employed in two districts in the state of Florida, were selected to participate in the study. Four age continua were used and presented in eight vocational evaluation reports. Using a variation of the Latin square design to present the ages in sets of four cases for each treatment condition, counselors were then randomly assigned to a treatment condition. Age bias scor
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Bell, Timothy B., Jean C. Bedard, Karla M. Johnstone, and Edward F. Smith. "KRiskSM: A Computerized Decision Aid for Client Acceptance and Continuance Risk Assessments." AUDITING: A Journal of Practice & Theory 21, no. 2 (2002): 97–113. http://dx.doi.org/10.2308/aud.2002.21.2.97.

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This paper describes the development and implementation of KRisk, an innovative technology-enabled auditor decision aid for making client acceptance and continuance risk assessments. KRisk, developed and designed by KPMG LLP, is part of the firm's audit quality control and risk management processes. In this paper, we discuss the environmental and technological forces that affect auditor business risk management. We also describe important aspects of the development, functionality, and implementation of KRisk. We discuss possible impediments to realizing the full potential of decision aids that
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Dissertations / Theses on the topic "Client acceptance decision"

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Baranek, Katie D. "Mental health courts do certain factors influence the decision outcome of acceptance or rejection? /." Click here for download, 2008. http://proquest.umi.com/pqdweb?did=1564020771&sid=1&Fmt=2&clientId=3260&RQT=309&VName=PQD.

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范懿心. "Clients acceptance decision based on client business risk." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/77205664067743173144.

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碩士<br>國立政治大學<br>會計研究所<br>97<br>In recent years, a series of financial frauds were reported by listed and OTC companies in Taiwan. Not only investors incurred tremendous financial losses, a number of accountants were sanctioned by the authorities. For accounting firms, potential damages ranged from litigation costs, reputation losses, to the ultimate demise of the entire firm. Therefore, managing the quality of clients for the firm is even increasingly important. Huss and Jacobs (1991) suggest that the preengagement decision process is the most critical step. Thus, it is important for accountin
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Kuo, Li-Chun, and 郭俐君. "The Effect of Audit Firms’ Organizational Form Change in China: An Examination of Client Acceptance Decisions." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/6ew3r8.

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博士<br>國立臺灣大學<br>會計學研究所<br>101<br>Effective in July 2010, audit firms in China are required to transform their organizational form from Unlimited Liability Partnership or Limited Liability Company to Limited Liability Partnership. In 2011, nine large local audit firms changed their legal form from Limited Liability Company to Limited Liability Partnership, which results in an increase in auditor’s legal liability. The purpose of this study is to examine the effect of the change in auditor’s legal liability due to organizational form change on auditor’s client acceptance decisions. Using observa
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Oliveira, Ana Filipa dos Santos de. "Selection and analysis of a predictive model to forecasting sales in projects of winning management consultancy." Master's thesis, 2014. http://hdl.handle.net/10071/8955.

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Project<br>Winning Management Consulting (WMC) is a Management Consulting Company, certified and accredited. It is a company that provides services to other companies, so it is strongly dependent on sales and clients that buy their services. Have the ability to predict which are the factors that clients have in mind when decide to accept or refuse a proposal done by a consulting company, can give an enormous competitive advantage to company reach the success. It was the objective of this study analyses and determines which are the factors that affect the clients’ decision of accept or refuse
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Book chapters on the topic "Client acceptance decision"

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Infante-Moro, Alfonso, Juan C. Infante-Moro, and Julia Gallardo-Pérez. "Key Factors in the Process of Acceptance and Implementation of Artificial Intelligence in the Hotel Sector." In Advances in Business Information Systems and Analytics. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-6985-6.ch014.

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Artificial intelligence is one of the most innovative and trending technologies in the hotel sector. It is transforming the hotel sector into a novel environment in business-client relationships. For this reason, this study seeks to find, through a literary review and a causal study carried out by experts in technologies and hotels, using the methodology of fuzzy cognitive maps, what the determining factors in the decision of hotels to accept and implement artificial intelligence in their hotels and in their services are. The list obtained is made up of the following factors (in order of relevance in this decision): top management support, perceived reliability of the technology, security, relative advantage, support from information systems providers, technological organizational readiness, government pressure or incentives, compatibility, business partner pressure, customer pressure, complexity, pressure from competitors, perceived cost, characteristics of the leader or manager, and size of the company.
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Barnett, Jeffrey E., and Jeffrey Zimmerman. "Insurance Companies Just Care About Profits and I Care About My Patients, So It Is OK to Bend the Rules to Get Paid." In If You Build It They Will Come, edited by Jeffrey E. Barnett and Jeffrey Zimmerman. Oxford University Press, 2019. http://dx.doi.org/10.1093/med-psych/9780190900762.003.0006.

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It may be easy to think that because insurance companies are so profitable it is acceptable to engage in ethically or legally questionable practices to ensure that clients receive needed treatment services and that one is paid at the level one thinks appropriate. Mental health clinicians should remember the ethics of their profession and always act in keeping with this. Further, it is important to fulfill all contractual obligations agreed to with insurance companies. This chapter explains these obligations, the challenges and dilemmas that commonly arise, and ways to respond to them in an ethically appropriate manner. The ethical pitfalls that commonly arise when working with insurance companies are explained, and specific recommendations for avoiding these pitfalls are provided. Further, guidance is offered on how to assess key elements of contracts with insurance companies so that thoughtful and informed decisions can be made about participation with these companies before difficulties are experienced.
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Beaumont, David. "Spiritual Health—Te Taha Wairua." In Positive Medicine. Oxford University Press, 2021. http://dx.doi.org/10.1093/oso/9780192845184.003.0012.

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The significance of spiritual health in the Māori model of health. Author notes resistance in secular society to the term ‘spiritual’ and broadens the term to encompass our search for meaning: why we are here, why we exist. Maslow and our esteem needs, notably an acknowledgement of our capacities, achievements, and adequacy, by others and ourselves, to gain a sense of ‘being useful in the world’. The definition of spirituality from the Oxford Textbook of Spirituality in Healthcare as ‘the way people engage with the purpose and meaning of human existence’. Using the framework from acceptance and commitment therapy, the author’s personal experience of defining his personal values. His reflection on his own personal beliefs and his personal journey to self-discovery. The concept of inner child work and its role in existential health and healing. A client’s own experience of finding his inner child. The concept of ‘best me’. Maslow’s theory of motivation. The concept of flourishing and the author’s personal self-assessment. The US psychiatrist Dr M. Scott Peck’s book The Road Less Travelled, and his insight that it takes courage to make tough life decisions. The power of the stories we tell ourselves.
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Žižka, Jan, and František Darena. "Discovering Opinions from Customers’ Unstructured Textual Reviews Written in Different Natural Languages." In E-Marketing in Developed and Developing Countries. IGI Global, 2013. http://dx.doi.org/10.4018/978-1-4666-3954-6.ch009.

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Gaining new and keeping existing clients or customers can be well-supported by creating and monitoring feedbacks: “Are the customers satisfied? Can we improve our services?” One of possible feedbacks is allowing the customers to freely write their reviews using a simple textual form. The more reviews that are available, the better knowledge can be acquired and applied to improving the service. However, very large data generated by collecting the reviews has to be processed automatically as humans usually cannot manage it within an acceptable time. The main question is “Can a computer reveal an opinion core hidden in text reviews?” It is a challenging task because the text is written in a natural language. This chapter presents a method based on the automatic extraction of expressions that are significant for specifying a review attitude to a given topic. The significant expressions are composed using significant words revealed in the documents. The significant words are selected by a decision-tree generator based on the entropy minimization. Words included in branches represent kernels of the significant expressions. The full expressions are composed of the significant words and words surrounding them in the original documents. The results are here demonstrated using large real-world multilingual data representing customers’ opinions concerning hotel accommodation booked on-line, and Internet shopping. Knowledge discovered in the reviews may subsequently serve for various marketing tasks.
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Conference papers on the topic "Client acceptance decision"

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Wilcox, Steven, Richard Wilkins, and Martin Lyons. "A Systematic Planning Tool for Environmental Characterisation." In ASME 2009 12th International Conference on Environmental Remediation and Radioactive Waste Management. ASMEDC, 2009. http://dx.doi.org/10.1115/icem2009-16010.

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Many organisations are currently dealing with long standing legacy issues in clean up, decommissioning and demolition projects. Industry is required to ensure that all bulk articles, substances and waste arisings are adequately characterised and assigned to the correct disposal routes in compliance with UK legislation and best practice. It is essential that data used to support waste sentencing is of the correct type, quality and quantity, and that it is appropriately assessed in order to support defensible, confident decisions that account for inherent uncertainties. AMEC has adopted the Data
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