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
Các bài báo tiêu biểu
Analytical Procedures for Management Accountants and AuditorsAnalytical procedures entail estimating an expected value for an account
and comparing the estimation to the book value. External auditors make
extensive use of analytical procedures. By applying analytical
procedures before the external audit is performed, the management
accountant can locate and correct misstatements before they become
problematic. Examines the three categories of analyt... ...
- 1994
“It’s a black art”: “design of experiments” switches on the light
Tập 17 Số 1/2 - Trang 65-71 - 2002
Making a career in internal auditReports on a study, the specific aims of which were to look at the career progression of women in the internal audit profession, compare their experiences with those of their male counterparts and of women in the general management field, and to identify the level of support for specific remedies and actions aimed at overcoming the barriers faced by women in the workforce today.
Tập 11 Số 7 - Trang 28-42 - 1996
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
Environmental Auditing: The Fourth “E”Environmental protection and sustainable development are problems
facing both developed and developing countries. Decisions are difficult
and have far‐reaching consequences. There are problems with finite
resources, competing and conflicting demands, and hard choices. The
contribution of environmental or “green” audits in tackling
these issues and the inter‐relationship with questions of e... ...
Tập 6 Số 5 - 1991
Consultobabble's facilitatory role in process consultationConsultants are often criticised for using the managerial equivalent of psychobabble, “consultobabble”, as a part of a big con. Consultobabble, it is argued, hides issues around consultant credibility and serves to generate a part of the mystique that allows them to peddk the latest management fad. This article examines the consultant‐client relationship, arguing that consultobabble, at le... ...
- 2004
Control AssessmentsThis article examines practical methods of control assessment and provides a number of specific case applications which highlight key issues for auditors and managers.
Tập 1 Số 2 - Trang 17-21 - 1986
The Internal Auditor as an Agent of ChangeSuccessfully managing and adapting to the significant changes that are occurring in the role of the internal auditor is one of the major challenges facing the internal audit profession today.
Tập 1 Số 2 - Trang 3-7 - 1986
Developing internal auditing procedures in UK organizations using a benchmarking approachAs organizations are downsized, re‐engineering and the span of control inflates, the need for self‐regulation and control grows. This need has seen the growth in the provision of internal auditing services in the UK. Demonstrates the linkage between ensuring quality by benchmarking, and the required vehicle for understanding the internal audit development needs of UK organizations. Shows t... ...
Tập 12 Số 9 - Trang 464-478 - 1997