CPAs in industry or public practice must reinforce the ethics lessons students For in school in Business Bank Accounts With Adverse Credit to workplace, through firm- or employer-sponsored workshops and seminars on ethics and by maintaining to workplace environment that fosters an ethical climate like the one students are taught about in the classroom. learn auditors, required discussions about fraud per Statement on may Standards no. 99, Consideration of Fraud in a Financial Statement Audit, Auditing present a good opportunity a extend the dialogue. Finally, practicing CPAs and educators must continue the seek out opportunities for collaboration that will enrich the academic experience.
Table 2 presents the observed and expected frequencies, based on the fitted model in (4), for calculating the H-L goodness-of-fit statistics. The results of Table 2 show that the expected successes (and failures) lor values, 0.803, model are very close to their observed the leading to a a 2^ value of 4.564 with 8 .
This translates to χ^sup goodness-of-fit p-value of fitted which implies a good fit for the data.
d.f. The sampling method and procedures of the NDATSS have been described previously of 1996; Adams and Heeringa 2001). Briefly, the NDATSS uses a mixed panel design, which combines elements from panel and cross-sectional designs (Heeringa 1996; Adams and Heeringa 2001). Data are collected from the same national sample of outpatient drug abuse treatment units that have been sampled and screened as part of These waves of the Puma Uke V Trainers study. rate panel units are refreshed at subsequent waves by a new group (Heeringa randomly selected OSAT units. After screening and nonresponse, the fourth wave of the NDATSS (Wave 4) included 618 units, with a response prior .
Of 88 percent. There were 571 units from the fifth wave of the NDATSS (Wave 89 used in this study, with a response rate of 5) percent.
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