國立虎尾科技大學 |

Canadian Matrimonial Litigation Requires Reliability Testing for Unaudited Financial Statements.

紀錄類型:	書目-語言資料,手稿 : Monograph/item
正題名/作者:	Canadian Matrimonial Litigation Requires Reliability Testing for Unaudited Financial Statements./
作者:	Mailloux, Athena.
面頁冊數:	1 online resource (75 pages)
附註:	Source: Dissertation Abstracts International, Volume: 79-10(E), Section: A.
Contained By:	Dissertation Abstracts International79-10A(E).
標題:	Accounting. -
電子資源:	click for full text (PQDT)
ISBN:	9780355961331

Canadian Matrimonial Litigation Requires Reliability Testing for Unaudited Financial Statements.
Mailloux, Athena.

Canadian Matrimonial Litigation Requires Reliability Testing for Unaudited Financial Statements. - 1 online resource (75 pages)

Source: Dissertation Abstracts International, Volume: 79-10(E), Section: A.

Thesis (D.B.A.)--Northcentral University, 2018.

Includes bibliographical references

Accountants are not taking responsibility for Unaudited Financial Statements (UFSs) that are often used in matrimonial litigation for income valuation of self-employed individuals. There is a gap in the expectation between what Canadian CPAs believe their responsibility is for validation testing of UFSs and the litigation users perceive was done. Without verification testing, the potentially errant financial statements can be used to impute income for spousal and child support calculations. The purpose of this exploratory quantitative study was to investigate how matrimonial litigation users evaluate the reliability and potential usefulness of UFSs when created by CPAs and non-CPAs. The study incorporates observational, survey based and cross-sectional approaches to sampling the matrimonial lawyer population in Ontario, Canada. Litigation users in matrimonial disputes have the perception that validation testing was done that in fact was not. It was found CPA created UFS were on average 1.52 units more reliable when compared to non-CPA created UFS with a 95% confidence interval of 0.91 to 2.13. The litigation users perceived a difference in the level of reliability of UFSs for use within matrimonial disputes. Yet, the mean reliability between CPA and non-CPA created UFSs were 5.96 and 4.44 respectively. The findings from the survey revealed there is an expectation gap between perceptions of matrimonial litigation lawyers and CPAs as to the level of verification testing performed on UFSs for reliability. A future study into what CPAs currently perceive the uses of UFSs are in litigation may be beneficial. The survey findings also revealed there is a belief that non-CPA created UFSs may be used in matrimonial litigation. This study contributes to a better understanding of user's belief about validity and belief and perception of reliability of UFSs because a CPA created them within the matrimonial litigation process that relies upon these statements.

Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2018

Mode of access: World Wide Web

ISBN: 9780355961331Subjects--Topical Terms:

561166
Accounting.
Index Terms--Genre/Form:

554714
Electronic books.

Canadian Matrimonial Litigation Requires Reliability Testing for Unaudited Financial Statements.
LDR:03213ntm a2200325Ki 4500 001 919033
005 20181106103646.5
006 m o u
007 cr mn||||a|a||
008 190606s2018 xx obm 000 0 eng d
020 $a 9780355961331
035 $a (MiAaPQ)AAI10812640
035 $a (MiAaPQ)northcentral:12935
035 $a AAI10812640
040 $a MiAaPQ $b eng $c MiAaPQ $d NTU
100 1 $a Mailloux, Athena. $3 1193509
245 1 0 $a Canadian Matrimonial Litigation Requires Reliability Testing for Unaudited Financial Statements.
264 0 $c 2018
300 $a 1 online resource (75 pages)
336 $a text $b txt $2 rdacontent
337 $a computer $b c $2 rdamedia
338 $a online resource $b cr $2 rdacarrier
500 $a Source: Dissertation Abstracts International, Volume: 79-10(E), Section: A.
500 $a Adviser: Brian Allen.
502 $a Thesis (D.B.A.)--Northcentral University, 2018.
504 $a Includes bibliographical references
520 $a Accountants are not taking responsibility for Unaudited Financial Statements (UFSs) that are often used in matrimonial litigation for income valuation of self-employed individuals. There is a gap in the expectation between what Canadian CPAs believe their responsibility is for validation testing of UFSs and the litigation users perceive was done. Without verification testing, the potentially errant financial statements can be used to impute income for spousal and child support calculations. The purpose of this exploratory quantitative study was to investigate how matrimonial litigation users evaluate the reliability and potential usefulness of UFSs when created by CPAs and non-CPAs. The study incorporates observational, survey based and cross-sectional approaches to sampling the matrimonial lawyer population in Ontario, Canada. Litigation users in matrimonial disputes have the perception that validation testing was done that in fact was not. It was found CPA created UFS were on average 1.52 units more reliable when compared to non-CPA created UFS with a 95% confidence interval of 0.91 to 2.13. The litigation users perceived a difference in the level of reliability of UFSs for use within matrimonial disputes. Yet, the mean reliability between CPA and non-CPA created UFSs were 5.96 and 4.44 respectively. The findings from the survey revealed there is an expectation gap between perceptions of matrimonial litigation lawyers and CPAs as to the level of verification testing performed on UFSs for reliability. A future study into what CPAs currently perceive the uses of UFSs are in litigation may be beneficial. The survey findings also revealed there is a belief that non-CPA created UFSs may be used in matrimonial litigation. This study contributes to a better understanding of user's belief about validity and belief and perception of reliability of UFSs because a CPA created them within the matrimonial litigation process that relies upon these statements.
533 $a Electronic reproduction. $b Ann Arbor, Mich. : $c ProQuest, $d 2018
538 $a Mode of access: World Wide Web
650 4 $a Accounting. $3 561166
655 7 $a Electronic books. $2 local $3 554714
690 $a 0272
710 2 $a ProQuest Information and Learning Co. $3 1178819
710 2 $a Northcentral University. $b School of Business and Technology Management. $3 1180957
773 0 $t Dissertation Abstracts International $g 79-10A(E).
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=10812640 $z click for full text (PQDT)