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The influence the system of profound knowledge has on the development of leadership and management within an organisation
Gapp, Rod - In: Managerial Auditing Journal 17 (2002) 6, pp. 338-342
an organisation – “the system of profound knowledge”. This approach summarises a lifetime of dedication to the field of … in the establishment of the system of profound knowledge within an existing successful TQM organisation. During the … implementation of the system of profound knowledge, leadership and management variables were measured. As clearly stated by Deming …
Persistent link: https://www.econbiz.de/10014928740
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Auditor recall and evaluation of internal control information: does task‐specific knowledge mitigate part‐list interference?
Lloyd Bierstaker, James - In: Managerial Auditing Journal 18 (2003) 2, pp. 90-99
between auditors’ internal control knowledge and the extent of part‐list interference is also investigated. The results … indicate there was a significant interaction between knowledge and part‐list interference, suggesting that interference related … to an incomplete flowchart occurred primarily with less knowledgeable auditors. Therefore, higher levels of knowledge may …
Persistent link: https://www.econbiz.de/10014928774
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Guanxi, a two-edged sword! How Australian accounting professionals view the process within a moral framework
Fan, Ying Han; Woodbine, Gordon; Scully, Glennda - In: Managerial Auditing Journal 29 (2014), pp. 695-716
accounting professionals, identify with the Chinese value concept of guanxi and the impact of their perceptions of guanxi on … their ethical decision-making. This objective is predicated by a belief that aspects of guanxi are similar to the Western … to those associated with its application. Further, it is anticipated that concepts of guanxi influence the way Australian …
Persistent link: https://www.econbiz.de/10010934895
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Effect of guanxi and ethical orientations on Chinese auditors' ethical reasoning
Liu, Mingzhi - In: Managerial Auditing Journal 28 (2013), pp. 815-837
Purpose – The purpose of this study is to investigate the effect of Chinese auditors' personal values (guanxi and … to explore the joint effect of guanxi and ethical orientation on auditors' ethical reasoning. Design … the People's Republic of China (China). Findings – The main findings indicate that guanxi and relativism orientations …
Persistent link: https://www.econbiz.de/10010814997
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Effect of guanxi and ethical orientations on Chinese auditors' ethical reasoning
Liu, Mingzhi - In: Managerial Auditing Journal 28 (2013) 9, pp. 815-837
Purpose – The purpose of this study is to investigate the effect of Chinese auditors' personal values ( guanxi and … to explore the joint effect of guanxi and ethical orientation on auditors' ethical reasoning. Design … the People's Republic of China (China). Findings – The main findings indicate that guanxi and relativism orientations …
Persistent link: https://www.econbiz.de/10014929862
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Guanxi , a two-edged sword! How Australian accounting professionals view the process within a moral framework
Han Fan, Ying; Woodbine, Gordon; Scully, Glennda - In: Managerial Auditing Journal 29 (2014) 8, pp. 695-716
accounting professionals, identify with the Chinese value concept of guanxi and the impact of their perceptions of guanxi on … their ethical decision-making. This objective is predicated by a belief that aspects of guanxi are similar to the Western … to those associated with its application. Further, it is anticipated that concepts of guanxi influence the way Australian …
Persistent link: https://www.econbiz.de/10014930240
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The association between disclosure of forward-looking information and corporate governance mechanisms: Evidence from the UK before the financial crisis period
Al-Najjar, Basil; Abed, Suzan - In: Managerial Auditing Journal 29 (2014), pp. 578-595
Purpose –This paper aims to witness the importance of corporate governance mechanisms and investigates the relationship between the quality of disclosure of forward-looking information in the narrative sections of annual reports and the governance mechanisms for non-financial UK companies....
Persistent link: https://www.econbiz.de/10010934891
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Determinants of voluntary formation of risk management committees: Evidence from an emerging economy
Sekome, Nkoko Blessy; Lemma, Tesfaye Taddesse - In: Managerial Auditing Journal 29 (2014), pp. 649-671
Purpose –The aim of this paper is to examine the nexus between firm-specific attributes and a company’s decision to setup a separate risk management committee (RMC) as a sub-committee of the board within the context of an emerging economy, South Africa. Design/methodology/approach –The...
Persistent link: https://www.econbiz.de/10010934898
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Auditor quality and earnings management: Singaporean evidence
Rusmin, Rusmin - In: Managerial Auditing Journal 25 (2010) July, pp. 618-638
Purpose – The purpose of this paper is to examine the association between the magnitude of earnings management and auditor quality. It focuses on earnings management in response to mounting pressure amongst investors, policy makers and corporate governance reformists for mechanisms to curb...
Persistent link: https://www.econbiz.de/10009319191
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Internal audit and audit fees: further evidence
Singh, Harjinder; Newby, Rick - In: Managerial Auditing Journal 25 (2010) May, pp. 309-327
Purpose – The paper aims to examine the direction of the relationship between a firm's internal audit function and its external audit fees, extending a previous study by Goodwin-Stewart and Kent, which used data from 2000. Design/methodology/approach – The paper uses publicly available...
Persistent link: https://www.econbiz.de/10009319192