Emerald
SSCI-ISI SCOPUS (1986-2023)
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
Phân tích ảnh hưởng
Các bài báo tiêu biểu
A framework for the design and audit of an activity‐based costing systemThe objective of a cost management system is to provide accurate and useful information to help companies in utilizing their valuable resources for producing quality goods and services in a competitive environment. Activity‐based costing (ABC) has been found more appropriate for capital intensive manufacturing environments. However, there is no systemic framework for design and implementat... ...
Tập 14 Số 3 - Trang 118-127 - 1999
Auditors general's universe revisitedPurpose As practised by Auditors General in governmental organizations, the value for money (VFM) audit is ultimately destined to improve the management of public affairs. This study aims to examine to what extent Auditor General of Quebec has been achieving this objective through the VFM audits conducted in the Canadian pro...
- 2008
Putting the asset value of skills on the balance sheetReviews previous approaches to putting a financial value on skills (human resource accounting) and offers an explanation for their very limited success. Proposes a new method of measuring an organization’s skills in financial terms which will allow the asset value of skills to be included in the balance sheet. Proposes new variants of traditional financial measures (AUR and ROCE) incorpora... ...
Tập 11 Số 7 - Trang 16-20 - 1996
The internal audit functionPurpose The purpose of this paper is to provide insights into the current roles and responsibilities of the internal audit (IA) function and the factors perceived to be necessary to ensure its effectiveness. The current performance evaluation practices of IA are also examined. ...
Tập 26 Số 7 - Trang 605-622 - 2011
The Maxwell InterviewAn account of some of Robert Maxwell′s criminal business
activities, first brought to light in the 1970s when the Department of
Trade investigated Pergamon, and their repercussions into the 1990s with
the prosecution by the Serious Fraud Office of six individuals in
connection with Mirror Group Newspapers – and in the impoverished
lives of the pensioners from whom he stole.
- 1993
Improving the due professional care standardCertified public accountants (CPAs), internal auditors, management accountants and other accounting and non‐accounting professionals rely heavily on the concept of due professional care to help assure the public that they prudently exercise their responsibilities. In turn, accountants failing to use adequate due professional care face legal actions when “problems” arise. Based on an analys... ...
- 1996
Earnings management in China: an exploratory studyPurpose In recent years, China has been making progress in internationalizing its financial reporting system. However, it is believed that earnings management from legitimate accounting choices to fraud that violates generally accepted accounting principles, is common in the mainland. The purpose of this study is to identify...
Tập 23 Số 4 - Trang 367-385 - 2008
Transaction cost economics: a theory for internal audit?Compared to external audit, internal audit has been charged with having no theory to guide academic research and practice. Suggests that the claims that internal audit has no theory have overlooked the theory of transaction cost economics. A variation of agency theory, transaction cost economics provides a conceptual framework for internal audit. Explains the theory that transaction cost e... ...
Tập 12 Số 7 - Trang 323-330 - 1997
Internal auditors’ role and authorityIn this study, internal auditors are asked to come to a view on whether functions they perform in connection with internal audit engagements are essential, and to what degree. Inspired by Burns, Greenspan and Hartwell’s concept of the true professional, there is an underlying interest in determining whether, and under what circumstances, internal auditors’ enjoy the authority over and inde... ...
- 2004