This paper reports the results of a study of the audit expectation gap in Singapore, conducted in 1996 and supports the call for a change in audit report format and wording to a longer form audit report currently in use in Australia and America. The main aims of the study were to measure the...

IT Governance (ITG) is an important topic as US companies must now monitor ITG under the provisions of the Sarbanes-Oxley Act (2002) (Hoffmann, 2003). Trites (2003) indicates that directors are responsible for strategic planning, internal control structures and business risk. The control...

Information Technology Governance has become increasingly important as countries across the world establish legislation and guidelines on the responsibilities of Boards of Directors (Boards) for ITG within organizations. As a result of organizational dependence on Information Technology (IT),...

This paper extends von Hippel?s (Manag. Sci. 32(7):791?805, 1986) concept of lead users to a virtual reality environment. Three lead user groups, site developers, business firms and avatars, have a synergistic role to play in extending virtual reality from a social networking platform to a...