Explorando por Autor "Murphy, David S."

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Contabilidad y marketing: buscando un denominador común
(Pontificia Universidad Católica del Perú. Fondo Editorial, 2012-09-21) Murphy, David S.
Accounting and marketing are very different disciplines. The analysis of customer profitability is one concept that can unite accounting and marketing as a common denominator. In this article I search for common ground between accounting and marketing in the analysis of customer profitability to determine if a common denominator really exists between the two. This analysis focuses on accounting profitability, customer lifetime value, and customer equity. The article ends with a summary of what accountants can do to move the analysis of customer value forward, as an analytical tool, within companies.
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Las decisiones de los inversionistas a través del lente de la economía del comportamiento
(Pontificia Universidad Católica del Perú. Fondo Editorial, 2013-07-23) Murphy, David S.
Traditional economic theory postulates that people are rational. This implies that people make decisions to maximize their utility functions and to do this, that they have fully and correctly evaluated their preferences and limitations. Behavioral economics recognizes that this is not always true, that sometimes information is incomplete. This article is examines some of the effects of behavioral economics (which come largely from cognitive psychology) in decision-making by investors in the stock exchanges.
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Las instituciones supremas de auditoría y las iniciativas de anticorrupción
(Pontificia Universidad Católica del Perú. Fondo Editorial, 2009-03-16) Murphy, David S.
This article begins with a review of the effect of public sector corruption and its causes. It explains the role of supreme audit institutions (SAI) in anti-corruption initiatives. The author ends with strategic recommendations for anti-corruption initiatives within SAIs including reducing the opportunities and incentives for corruption, increasing the cost of corrupt behavior and changing public expectations that cases of corruption will be successfully prosecuted.
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El uso de la Ley de Benford para detectar fraude en los estados financieros
(Pontificia Universidad Católica del Perú. Fondo Editorial, 2017) Murphy, David S.
El Estándar Internacional de Auditoría 240 reconoce que la responsabilidad principal para la prevención y detección del fraude es de la organización, con los encargados del gobierno y de gestión (IAASB, 2009, p.4). Sin embargo, la norma también asigna al auditor externo la responsabilidad de «obtener una seguridad razonable de que los estados financieros tomados como un todo están libres de errores materiales, ya sean causados por fraude o error».