Emerald
SSCI-ISI SCOPUS (1986-2025)
0268-6902
Cơ quản chủ quản: Emerald Group Publishing Ltd.
Lĩnh vực:
Economics, Econometrics and Finance (miscellaneous)Organizational Behavior and Human Resource ManagementBusiness, Management and Accounting (miscellaneous)Accounting
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Các bài báo tiêu biểu
Auditee and audit firm characteristics as determinants of audit qualificationsPurpose The objective of this paper is to test the extent to which combinations of financial information with non‐financial variables, such as audit fees and type of audit firm, can be used in predicting qualified and unqualified audit reports. Design/m...
- 2006
AUDITING PRACTICES COMMITTEE DRAFT AUDITING GUIDELINE: VALUE FOR MONEY AUDITSThe full text of a new draft guideline on value for money audits is provided. Guidance to auditors on the special factors to be taken into account in the application of auditing standards to value for money audits is offered.
Tập 3 Số 1 - Trang 27-31 - 1988
The influence the system of profound knowledge has on the development of leadership and management within an organisationIn his last major works, Deming provided an overarching framework for the implementation of quality management within an organisation – “the system of profound knowledge”. This approach summarises a lifetime of dedication to the field of quality management. Presented as a simple framework, it is in reality a complex set of interactions that requires a precise fit to an organisation, and th... ...
- 2002
Euro adoption and the quality of accounting informationPurpose The purpose of this paper is to consider the impact of the drachma's replacement by the euro on the quality of accounting information published by Greek listed firms. Design/methodology/approach The authors examined how the a...
- 2012
Wu and Hahn’s control‐complexity/control‐point orientation for computer information system (CIS) audits: an empirical test in an electronic data interchange (EDI) environmentThe purpose of this study is to investigate the approach required to conduct an efficient and effective audit of EDI systems. An audit approach proposed by Wu and Hahn (1989) is employed to examine, at a conceptual level, IS managers’ and CIS auditors’ perceptions of the audit approach necessary to evaluate internal controls in EDI systems. Wu and Hahn’s approach is based on a broader con... ...
- 1999
External auditors' reliance on internal auditors and its impact on audit feesPurpose The purpose of this paper is to investigate the perceptions of a sample of Jordanian external auditors for the importance given by them to a number of factors which may influence their reliance on an internal auditor during their external audit. The paper also examines the relationship, if any, between the degree of ...
- 2010
Enron, Arthur Andersen and the Catholic Church: are these symptoms of a more chronic problem?Humanity is facing some serious and troubling questions that need to be addressed and reflected on by concerned politicians, thinkers, and general public alike most urgently if we are to survive as a species. Terrorism is on the rise in an unprecedented fashion. Unimaginable crimes have been committed by church leaders. Some Muslim clerics have contributed to unprecedented fanaticism of th... ...
Tập 18 Số 8 - Trang 673-681 - 2003
Fraud auditingThis paper examines the role of professional associations, governmental agencies, and international accounting and auditing bodies in promulgating standards to deter and detect fraud, domestically and abroad. Specifically, it focuses on the role played by the US Securities and Exchange Commission (SEC), the American Institute of Certified Public Accountants (AICPA), the Institute of Intern... ...
Tập 13 Số 1 - Trang 4-71 - 1998
Environmental Issues in a Financial Audit: Which Professional Standards Apply?
Tập 8 Số 5 - Trang 26-32 - 1993