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
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
Student‐written Case Studies: The Benefits to the Internal Audit CurriculumExamines the usefulness of the case study method in the college
classroom. Advocates the preparation of these cases from real‐life
situations and their subsequent discussion. Suggests that this approach
capitalizes on the strengths of analysing internal audit cases, and
reveals some of the drawbacks of case studies. Analyses the advantages
and disadvantages of the case study method. Conclu... ...
- 1994
Internal audit developments in the tobacco industryDescribes the internal audit arrangements in the Chinese tobacco industry. The elements of a high quality, well‐supervised service are already in place, with the capability of auditing across the range of activities and tackling corruption. States that there is a need for continuous development and staff training, with computer technology being an area requiring special attention. Feels th... ...
- 1997
Investor reactions to disclosures of material internal control weaknessesPurpose The purpose of this paper is to examine investor reactions to material internal control weakness disclosures. In particular, the abnormal returns, the change in volatility, and the change in systematic risk are analyzed around auditors' material weakness reports. ...
Tập 25 Số 3 - Trang 259-268 - 2010
Analysis of Auditors’ Perceptions and Over‐reliance on Negative InformationResearch in both psychology and accounting indicates that humans,
in making decisions, resort to using decision strategies known as
heuristics. One heuristic of particular interest in the field of
accounting is that of anchoring and adjustment. Empirical research has
shown that subjects will sometimes bias judgements towards the anchor
even in situations where the anchor is of little value... ...
- 1993
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
Do Internal Auditors and Management Accountants Have Different Ethical PhilosophiesExamines whether internal auditors and management accountants have
different personal ethical philosophies. Also examines the possible
presence of intervening variables such as personal (i.e. age, gender,
experience, education, professional certification and salary) or
environmental factors (i.e. industry and corporate ethical environment).
Data were obtained from questionnaires returned b... ...
Tập 9 Số 1 - Trang 4-11 - 1994
Ethics and the internal auditor phase II:Compares two studies, one in 1983 and one in 1994, of the reaction
of a randomly selected group of internal auditors of various levels of
competence and in various industrial groups to 20 vignettes identifying
a series of internal auditing related ethical situations. The vignettes
of the two studies were the same. The auditors′ responses on a scale
varied from “forced separation” to an ind... ...
- 1995
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
Managing customer channel usage in the Australian banking sectorSince deregulation in the mid‐1980s the banking industry in Australia has become increasingly competitive. Australia already has one of the least controlled banking systems in the world, and the implementation of the recommendations of the Financial Systems Inquiry (the Wallis Report) should contribute to a further increase in competition in the banking sector, with more non‐bank financial... ...
Tập 14 Số 7 - Trang 329-338 - 1999