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Environmental Auditing: The Fourth “E”
Emerald - Tập 6 Số 5 - 1991
DavidDewar
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 economy, ... hiện toàn bộ
Capitalism: A Very Short Introduction
Emerald - - 2005
GeraldVinten
Some comments on integration/management issues and strategies for new university/business alliances: the relationship to TQM/ISO9000
Emerald - Tập 17 Số 6 - Trang 304-309 - 2002
Judith A.Schalick
Putting the asset value of skills on the balance sheet
Emerald - Tập 11 Số 7 - Trang 16-20 - 1996
KieranSheedy‐Gohil
Reviews 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) incorporating an ... hiện toàn bộ
Anchor and adjustment heuristic effect on audit judgement
Emerald - Tập 10 Số 9 - Trang 13-21 - 1995
Anthony H.Presutti
Describes research which investigated the operation of the anchor and adjustment heuristic in the context of the continuing audit engagement. Specifically, the impact of information concerning the previous year′s compliance test results was measured over several reported error rates from the current year′s compliance test results. The experimental instrument was applied to two classes of participa... hiện toàn bộ
The Americas literature review on internal auditing
Emerald - - 2006
SusanHass, Mohammad J.Abdolmohammadi, PriscillaBurnaby
PurposeBy conducting the 2006 global Common Body of Knowledge (CBOK) study, The Institute of Internal Auditors (The IIA) attempts to better understand the expanding scope of internal auditing practice throughout the world. The purpose of this review of recent internal auditing literature in The Americas is to document how the internal audit function is changing in response to the shifts in global ... hiện toàn bộ
Economic accountability audit by internal auditing departments
Emerald - Tập 12 Số 4/5 - Trang 263-266 - 1997
ZhangFa
The association between earnings management and asset misappropriation
Emerald - Tập 28 Số 6 - Trang 542-567 - 2013
Dan‐BeeSong, Ho‐YoungLee, Eun‐JungCho
PurposeThe purpose of this paper is to examine whether earnings management is related to incidence of fraud and the amount of misappropriated assets. By examining the research question, this study seeks to improve our understanding of using the accrual basis of accounting in identifying the misappropriation of assets.Design/methodology/approachThis study analyzes 173 sample firms that announced as... hiện toàn bộ
Environmental Issues in a Financial Audit: Which Professional Standards Apply?
Emerald - Tập 8 Số 5 - Trang 26-32 - 1993
Janet L.Colbert, CraigScarbrough
Developments in Central Government Internal Audit
Emerald - - 1987
K.Holt, J.Morris
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