positive relationship between local-level audit industry specialization and both the standard deviation of annual stock returns …

-emptive self-criticism as a means of elevating professional scepticism should incorporate, as is the case in actual audit …, our study guides audit firms in their efforts to meet the expectations of regulators, oversight bodies, standard setters … accountability pressure might assist audit firms in meeting these expectations. Our findings also encourage auditors to exercise …

Purpose –The purpose of this paper is to examine partner specialization effects on audit fees in the US audit market … effect of partner specialization on audit fees in the US audit market. An ordinary least squares regression was estimated … from a sample of ex-Andersen clients that assumingly followed their ex-Andersen audit partner to the new audit firm …

long established private sector management audit in that country. The authors give the background to the historical calls … theoretical base for its continued conduct of this audit function. The UK and US professions have taken tentative steps towards … expanding the traditional financial audit but the rallying calls of visionaries seem as yet to be unheeded.  …

, financial, safety, maintenance and other auditing disciplines. The concept of a generic audit is introduced on the basis of the … systems approach. Discipline‐specific audit definitions are analyzed, and a generic audit definition is depicted. Quality …, environmental and accounting audit principles are compared, and a set of basic features of a generic audit is illustrated and …

Faced with fierce competition, increasingly more organizations seek to audit demand in the marketplace. The same can be … people do not insure themselves against hazards? There is a need for insurers to undertake a demand audit in order to … audit checklist includes: demographic characteristics of policyholders and non‐policyholders; reasons for being insured and …

). Additionally these top charities were selected as they were all subject to full professional audit, which should mean that the …

: quality audit and self‐assessment. While the quality audit examines the compliance of a quality system with ISO 9000 standards …

and a new style, focused on “leadership”, is required – but what style of leadership? The findings of an audit on …