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 e...... hiện toàn bộ
Putting the asset value of skills on the balance sheetEmerald - 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) incorpora...... hiện toàn bộ
Anchor and adjustment heuristic effect on audit judgementEmerald - 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 p...... hiện toàn bộ
The Americas literature review on internal auditingEmerald - - 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... hiện toàn bộ
The association between earnings management and asset misappropriationEmerald - 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.... hiện toàn bộ