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.

Thesis (M.H.S.A.)--University of Michigan, 1982.

Thesis (M.H.S.A.)--University of Michigan, 1982.

No description available.

Thesis (Ph.D.)--University of Missouri-Columbia, 2006. / The entire dissertation/thesis text is included in the research.pdf file; the official abstract appears in the short.pdf file (which also appears in the research.pdf); a non-technical general description, or public abstract, appears in the public.pdf file. Title from title screen of research.pdf file viewed on (February 27, 2007) Vita. Includes bibliographical references.

Typescript. / Thesis (Ph. D.)--University of Hawaii at Manoa, 1985. / Bibliography: leaves 81-87. / Microfilm. / vii, 87 leaves, bound 29 cm

Thesis (doctoral)--Universität Heidelberg.

No description available.

Identification based recommender systems make no distinction between users and accounts; all the data collected during account sessions are attributed to a single user. In reality this is not necessarily true for all accounts; several different users who have distinct, and possibly very different, preferences may access the same account. Such accounts are identified as multi-user accounts. Strangely, no serious study considering the existence of multi-user accounts in recommender systems has been undertaken. This report quantifies the affect multi-user accounts have on the predictive capabilities of recommender system, focusing on two popular collaborative filtering algorithms, the kNN user-based and item-based models. The results indicate that while the item-based model is largely resistant to multi-user account corruption the quality of predictions generated by the user-based model is significantly degraded. / text

I describe in detail the structure of separately managed accounts (SMAs) and how those accounts compare to and differ from mutual funds and hedge funds. I then examine how employee ownership of advisory firms — that is, firms in which employees have partnership or stock interests — affects the performance, idiosyncratic risk, and R-square of each firm’s SMA portfolios. In testing 14,484 different portfolios from more than 1,100 different advisory firms from 1995 to 2015, I find that SMAs at firms with employee ownership outperform SMAs at firms without it. The greatest impact is in the 25–50% employee-ownership range. Positive returns, risk, and all decrease as employee ownership increases beyond 50%, but SMA performance levels remain above those of firms in which the portfolio manager has no employee ownership. I also find that the Sharpe ratio is negatively related to employee ownership, reflecting a deterioration of risk-adjusted returns at higher employee-ownership levels. These results suggest both that the presence of advisor employee ownership is a significant, positive indicator for SMA performance and that those advisory firms assume more idiosyncratic risk to achieve these higher returns. For investors, my results show that employee ownership of advisory firms can be used as a differentiating factor to aid them in making SMA choices between portfolios with otherwise similar characteristics.