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The purpose of this study is to examine the duration of the auditorÕs relationship with a client and factors that affect audit firm tenure. The duration of the auditor and client relationship has been cited as possibly affecting the risk of a loss of auditor independence. Also, audit firm...
Persistent link: https://www.econbiz.de/10010610909
Business Process Reengineering (BPR) is the radical, cross-functional redesign of the operating practices used by organizations to achieve certain outcomes. While BPR has received considerable attention from practitioners and consultants, there has been little empirical research published on...
Persistent link: https://www.econbiz.de/10010610919
In an effort to restore investor confidence in the wake of recent financial reporting scandals, the Sarbanes-Oxley Act of 2002 mandates that audit committees be fully independent and have at least one financial expert. The SEC adopted rules implementing these Sarbanes-Oxley provisions. This...
Persistent link: https://www.econbiz.de/10010814802
There has been a paradigm shift in businessÕ approach with respect to environmental responsibility. This change has resulted in a realization that profitability, consumer acceptance, and competitiveness can be advanced by pursuing sustainable initiatives in business practice. Sustainable...
Persistent link: https://www.econbiz.de/10005546475
The purpose of this study is to examine the duration of the auditorÕs relationship with a client and factors that affect audit firm tenure. The duration of the auditor and client relationship has been cited as possibly affecting the risk of a loss of auditor independence. Also, audit firm...
Persistent link: https://www.econbiz.de/10005546518
There has been a paradigm shift in businessÕ approach with respect to environmental responsibility. This change has resulted in a realization that profitability, consumer acceptance, and competitiveness can be advanced by pursuing sustainable initiatives in business practice. Sustainable...
Persistent link: https://www.econbiz.de/10010584001
Business Process Reengineering (BPR) is the radical, cross-functional redesign of the standard operating practices used by organizations to produce or achieve certain outcomes. BPR has received considerable attention from practitioners and consultants. However, the academic literature is...
Persistent link: https://www.econbiz.de/10010584013
Business Process Reengineering (BPR) is the radical, cross-functional redesign of the standard operating practices used by organizations to produce or achieve certain outcomes. BPR has received considerable attention from practitioners and consultants. However, the academic literature is...
Persistent link: https://www.econbiz.de/10005230166