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
Interaction between compulsory and voluntary disclosure in Saudi Arabian corporate annual reports
- 2004
This study investigates the interaction between the compulsory and voluntary
disclosures in the annual reports of Saudi Arabian companies. The sample
comprises both listed and non‐listed companies. The data were analyzed by
constructing three separate disclosure indices relating to mandatory disclosure,
voluntary disclosure that closely relates to mandatory disclosure and voluntary
disclosure that...
Improving the due professional care standard
- 1996
Certified 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
analysis of se...
How product costs are calculated and used in decision making: a pilot study
Tập 16 Số 4 - Trang 202-206 - 2001
Reports the findings of a pilot survey into how product costs are calculated and
how they are used in decision making in manufacturing industry in the UK. The
survey examines how many accounting systems firms use, blanket overhead rates in
product costing; the bases used to calculate overhead rates; the application of
product costs in decision making; and profitability maps. The results show that
...
HOW TO POP THE QUESTION — THE ART OF ASKING QUESTIONS
Tập 3 Số 1 - Trang 3-6 - 1988
Everyone thinks that they can ask a question that will produce an appropriate
range of answers. Research suggests the opposite. Reference is made to Dr
Belson's study of 29 questions. These gave rise to a wide variety of unintended
meanings and hence responses. Dr Belson's research results are reduced to ten
hypotheses, and these are translated into an audit context. Finally, action
points are pro...
An assessment of the newly defined internal audit function
Tập 17 Số 3 - Trang 130-137 - 2002
The new definition of internal auditing defines the function as an independent,
objective assurance and consulting activity designed to add value and improve an
organization’s operations. The purpose of this paper is to summarize an
assessment of this new definition obtained through structured interviews from 11
internal audit directors of large publicly traded companies. The responses from
the di...
Factors related to the organizational and professional commitment of internal auditors
Tập 19 Số 5 - Trang 606-622 - 2004
Much has been written about organizational and professional commitment; however,
little has been directed toward the internal auditing profession. Given the
recent decline of Enron, WorldCom, etc., and new regulations (eliminating the
outsourcing of internal auditing) the internal auditor is likely to gain more
responsibility in the firm. It will benefit employers and the professions to
better und...
Student‐written Case Studies: The Benefits to the Internal Audit Curriculum
- 1994
Examines 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.
Concludes that...
“One measurement is better than 1,000 opinions”: is it?
Tập 16 Số 2 - Trang 63-68 - 2001
Objective data are central to quality management. This is expressed in the
Danish quality management slogan: “One measurement is better than 1,000
opinions.” This article discusses the truth of this. The data used come from a
study of how two companies interpreted customer surveys. More than 90 per cent
of the arguments they used were directed at explaining away negative results.
There is a need f...