<title/> Audit committees were perceived as overcoming the difficulties of operating in a political environment. In general, they achieved good ratings for monitoring internal audit but were seen as less effective in engaging with external auditors and risk management. In some key aspects the attitudes...

Increasing emphasis on the need for accounting graduates to develop personal skills has led to changes in many undergraduate programmes. This paper discusses one project at a Scottish university aimed at developing interviewing skills, using Web technology. Based on the theory of experiential...

Local authorities in the UK have lagged behind other sectors in developing a sector‐wide approach to the risk management aspects of corporate governance. The governance framework published in 2001, however, goes further than the private sector combined code in its reporting requirements. This...

Purpose – This paper aims to put forward for consideration new insights into the creation of “second order” change in local government. Design/methodology/approach – In‐depth interviews were carried out in five local authorities to investigate risk management (RM) processes....