DePaul University

About: DePaul University is a education organization based out in Chicago, Illinois, United States. It is known for research contribution in the topics: Population & Context (language use). The organization has 5658 authors who have published 11562 publications receiving 295257 citations.

Auditing Firms' Fraud Risk Assessment Practices

Abstract: The effectiveness of audits in detecting fraudulent misstatements in financial statements is of major concern to the auditing profession. This concern led to the issuance of Statement on Auditing Standards (SAS) No. 82, which made several changes in the manner in which auditors are required to consider the risk of material misstatements due to fraud. This manuscript reports the results of a study of the practices of CPA firms in implementing SAS No. 82. We compared audit manuals and practice aids and interviewed firm personnel from all of the Big 5 firms and two second‐tier firms. Results of this study indicate that audit firms differ as to (1) whether their practice aids for fraud risk assessment are separate or integrated with other risk assessment practice aids, (2) the timing of the fraud risk assessment, and (3) the method of assessing fraud risk. Furthermore, although all of the firms studied include all of the SAS No. 82 factors in their audit practice aids, certain other fraud risk factors identif...

Web 2.0 and Marketing Education: Explanations and Experiential Applications:

Abstract: Although both experiential learning and Web 2.0 tools focus on creativity, sharing, and collaboration, sparse research has been published integrating a Web 2.0 paradigm with experiential learning in marketing. In this article, Web 2.0 concepts are explained. Web 2.0 is then positioned as a philosophy that can advance experiential learning through greater student construction of pedagogical materials, by bringing more of the outside world into the classroom and by modifying the role of the professor. Next, Web 2.0 principles are applied to create specific class marketing activities. Finally, using technology champions and incentives, strategies to motivate faculty adoption of the Web 2.0 paradigm are presented.

Towards mining replacement queries for hard-to-retrieve traces

Abstract: Automated trace retrieval methods can significantly reduce the cost and effort needed to create and maintain requirements traces. However, the set of generated traces is generally quite imprecise and must be manually evaluated by analysts. In applied settings when the retrieval algorithm is unable to find the relevant links for a given query, a human user can improve the trace results by manually adding additional search terms and filtering out unhelpful ones. However, the effectiveness of this approach is largely dependent upon the knowledge of the user. In this paper we present an automated technique for replacing the original query with a new set of query terms. These query terms are learned through seeding a web-based search with the original query and then processing the results to identify a set of domain-specific terms. The query-mining algorithm was evaluated and fine-tuned using security regulations from the USA government's Health Insurance Privacy and Portability Act (HIPAA) traced against ten healthcare related requirements specifications.