Defense Acquisition Research Journal #91

Critical Thinking for the Federal Auditor

https://www.dau.edu

Grifth, E., Hammersley, J., Kadous, K., & Young, D. (2015). Auditor mindsets and audits of complex estimates. Journal of Accounting Research, 53 (1), 49–77. doi:10.1111/1475-679X.12066 Gryta, T., & Lublin, J. (2018, April 6). Business: GE urged to dump auditor KPMG. Wall Street Journal. Retrieved from https://www.wsj.com/articles/ge-urged-to-dump- auditor-kpmg-after-109-years-by-proxy-advisers-1522964791 Gupta, S., & Marshall, L. L. (2010). Congruence between entry-level accountants' required competencies and accounting textbooks. Academy of Educational Leadership Journal, 14 (1), 1–12. Institute of Internal Auditors. (n.d.). eWorkshop: Critical thinking for auditors. Retrieved from https://www.theiia.org/centers/psac/events/Pages/eworkshop- critical-thinking-for-auditors-nov-dec.aspx Jim, C., Damtew, D., Banatte, J., & Mapp, J. (2009). Information technology competencies expected in undergraduate accounting graduates. Research in Higher Education Journal, 3 (1), 1–7. Johnson, K., & Schroeder, P. (2019, March 15). PwC to pay $335 million over failed audits of Alabama's colonial bank: U.S. regulator. Reuters Business News. Retrieved from https://www.reuters.com/article/us-pwc-fdic-settlement/pwc- to-pay-335-million-over-failed-audits-of-alabamas-colonial-bank-u-s-regulator- idUSKCN1QW2HU Jones, S. (2019). Leadership lessons from Satya Nadella. Chicago Booth Magazine. Retrieved from https://www.chicagobooth.edu/magazine/winter-2019/ conversations/corner-booth-leadership-lessons-satya-nadella Kaciuba, G., & Siegel, G. H. (2009). Activity-based management in a medical practice: A case study emphasizing the AICPA's core competencies. Issues in Accounting Education, 24 (4), 553–577. KPMG. (n.d.). Master of accounting with data and analytics program. Retrieved from https://kpmgcampus.com/campus/ourOpportunities#accounting McClure-Nelson, G. (2013). Assessing relevance and ranking of the AICPA core competencies in a federal audit agency region (Order No. 3561132). Available from ProQuest Dissertations & Theses Global. Retrieved from http://search.proquest.com.ezproxy.libproxy.db.erau.edu/ docview/1368981807?accountid=27203 McKnight, C. A., & Wright, W. F. (2011). Characteristics of relatively high-performance auditors. Auditing, 30 (1), 191–206. doi:10.2308/aud.2011.30.1.191 National Defense Authorization Act for Fiscal Year 2016, 10 U.S.C. Pub. L. 114-92 § 809 (2015). Retrieved from https://www.congress.gov/114/plaws/publ92/PLAW- 114publ92.pdf Ofce of Personnel Management. (2018, March). Federal workforce data [Policy, Data Analysis & Documentation, Raw Datasets]. Retrieved from https://www. fedscope.opm.gov/ibmcognos/cgi-bin/cognosisapi.dll Plumlee, R. D., Rixom, B. A., & Rosman, A. J. (2015). Training auditors to perform analytical procedures using metacognitive skills. Accounting Review, 90 (1), 351– 369. Retrieved from https://doi-org.mylibrary.wilmu.edu/10.2308/accr-50856 Section 809 Panel. (2018a). Report of the advisory panel on streamlining and codifying acquisition regulations (Vol. 1, Sec. 2). Retrieved from https:// section809panel.org/wp-content/uploads/2018/01/Sec809Panel_Vol1-Report_ Jan18_FINAL.pdf

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Defense ARJ, January 2020, Vol. 27No. 1 : 2-26

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