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Accountability And The Internet.
Crowther, David - 2003
It would not be an exaggeration to claim thatthe Internet is now ubiquitous, playing asubstantial role in both our personal andprofessional lives. IT industry observers andpractitioners alike regard the emergence ofthe Internet as having the same influence onsociety today as the development...
Persistent link: https://www.econbiz.de/10012685554
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Management control systems design: a metaphorical integration of national cultural implications
Picard, Robert R.; Reis, Priscilla - In: Managerial Auditing Journal 17 (2002) 5, pp. 222-233
As firms diversify geographically and demographically, top management must also increase its reliance on properly designed management control systems to facilitate the implementation of the organizations’ strategies, and align managers’ personal goals with those of the organizations they...
Persistent link: https://www.econbiz.de/10014928724
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The Internal Auditor’s Training Role
Leithhead, Barry S. - In: Managerial Auditing Journal 6 (1991) 2
Training is an effective way to change behaviour and to reinforce new skills and attitudes. The nature of the internal auditor′s role in training as an extension of the normal audit role is focused on. A workshop on financial awareness training held for a government television and radio...
Persistent link: https://www.econbiz.de/10014929358
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Evaluating Risk
Ratliff, Richard; Hanks, Steven - In: Managerial Auditing Journal 7 (1992) 5
Auditors need to assess organizations′ risk‐taking behaviour in the changing marketplace. Discusses strategic risk – with a specific regard to the product market and its dangers to the organization without the correct techniques. Looks at the two types of risk – action and inaction risk...
Persistent link: https://www.econbiz.de/10014929392
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Control triggers: a control concept come of age
Nelson, Irvin T.; Ratliff, Richard L. - In: Managerial Auditing Journal 11 (1996) 4, pp. 32-38
Describes control triggers as signals which initiate the right activity to occur at the right time in a process, and discusses them as a previously unrecognized category of internal control methods. Argues that, unlike traditional control mechanisms, control triggers are not dependent on the...
Persistent link: https://www.econbiz.de/10014929521
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There are profits in your management control systems
Noy, Eli - In: Managerial Auditing Journal 14 (1999) 7, pp. 363-368
The article describes a new approach to the cost/benefit aspect of management control systems which will help managers decide which control system is worthwhile improving and how. The new concept is based on two ideas: defining the purpose of a control system as: “Triggering corrective action...
Persistent link: https://www.econbiz.de/10014929664
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Leadership, governance and the mitigation of risk: a case study
Rooney, Jim; Cuganesan, Suresh - In: Managerial Auditing Journal 30 (2015) 2, pp. 132-159
effectiveness of risk mitigation strategy and management control. It studies the co-opting of accounting tools within a single … perceptions of risk and accounting as a calculative practice in the adaptive enactment of risk strategy. Findings – Results … understand the role of accounting and leadership. Research limitations/implications – Results of this study may not be …
Persistent link: https://www.econbiz.de/10014930141
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Transition to IFRS in Greece: financial statement effects and auditor size
Tsalavoutas, Ioannis; Evans, Lisa - In: Managerial Auditing Journal 25 (2010) September, pp. 814-842
has improved under the new accounting regime, especially for companies with non-Big 4 auditors. Originality/value – Prior …
Persistent link: https://www.econbiz.de/10009319189
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Restoring trust in auditing: ethical discernment and the Adelphia scandal
Barlaup, Kristine; Drønen, Hanne Iren; Stuart, Iris - In: Managerial Auditing Journal 24 (2009) February, pp. 183-203
decisions made by the auditors and management in the Adelphia accounting scandal. Findings – The paper finds that accounting may …
Persistent link: https://www.econbiz.de/10009350115
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The audit expectations gap and the role of audit education: the case of an emerging economy
Siddiqui, Javed; Nasreen, Taslima; Choudhury-Lema, Aklema - In: Managerial Auditing Journal 24 (2009) July, pp. 564-583
, especially in the area of audit reliability. However, results also indicate that although the introduction of accounting scandal …
Persistent link: https://www.econbiz.de/10009350142