Purpose – This paper aims to examine the “impact” of three leading international auditing journals via citation analysis. Design/methodology/approach – A Google Scholar citation analysis was conducted for the period 2001-2006 for Auditing: A Journal of Practice & Theory, Managerial...

Purpose – Using Bonner's model, this paper aims to examine the effects of skill level and the two task complexity dimensions – clarity and quantity of information – on subjects' internal control risk assessments. Design/methodology/approach – The research expands the literature by...

Purpose – This paper seeks to investigate the influence of government and foreign affiliates, particularly; multinational companies on corporate social reporting (CSR) development in an economy, where CSR awareness is low coupled with weak pressure group activism. Design/methodology/approach...

The usefulness of the auditor’s report is sometimes called into question, the validity of the information it contains for users when making decisions therefore being criticized. This survey is aimed, on the one hand, at dealers and brokering companies, and, on the other at banks to find out...

Purpose – This paper seeks to investigate the influence of government and foreign affiliates, particularly; multinational companies on corporate social reporting (CSR) development in an economy, where CSR awareness is low coupled with weak pressure group activism. Design/methodology/approach...

Purpose – This paper aims to examine the “impact” of three leading international auditing journals via citation analysis. Design/methodology/approach – A Google Scholar citation analysis was conducted for the period 2001‐2006 for Auditing: A Journal of Practice & Theory , Managerial...