Many corporate managers and researchers now frequently rank intellectual assets ahead of physical assets in developing a competitive edge, primarily due to such factors as shorter life cycles, frequent changes, adoption of advanced technologies and increasing global competition. Given the...

Explains that many prestigious bodies, including the American Assembly of Collegiate Schools of Business and the Accounting Change Commission, have asked accounting educators to improve their students’ critical thinking skills. Suggests that the literature contains few examples of how to apply...

Purpose – This paper seeks to examine the effects of mentoring and organizational justice on auditors' relationships with their non-mentor supervisors. While having a mentor should cause higher quality protégé auditors and their non-mentor supervisor relationships, organizational justice...

The provisions of Statement of Financial Accounting Standards (SFAS) No. 144, Accounting for the Impairment or Disposal of Long‐lived Assets , have raised many implementation issues for entities adhering to its increased requirements to recognize and measure the costs associated with the...

Purpose – To develop theoretical frameworks to discuss high profile scandals, where responsible accountants and other executives could have saved themselves, many investors and others severe personal and financial loss by considering the costs of improper or immoral behavior. These cases...

Purpose – This paper seeks to examine the effects of mentoring and organizational justice on auditors' relationships with their non‐mentor supervisors. While having a mentor should cause higher quality protégé auditors and their non‐mentor supervisor relationships, organizational justice...

Statement on Auditing Standards (SAS) 65 was issued in April 1991 to clarify various aspects of the working relationship that should exist between external and internal auditors. Describes the historical development of this relationship as viewed through the promulgation of authoritative...

The second of two articles dealing with a survey of health care internal auditing in the United States. The first article appeared in Vol. 7 No. 6, 1992. The second article builds on the first and deals with: the allocation of time to various internal audit activities and the rationale employed...

Certified public accountants (CPAs), internal auditors, management accountants and other accounting and non‐accounting professionals rely heavily on the concept of due professional care to help assure the public that they prudently exercise their responsibilities. In turn, accountants failing...

Establishing an audit committee presumably strengthens the external auditor’s independence. Several studies have examined how audit committees affect the selection of the company’s external auditor, negotiate audit fees and enhance the auditor’s independence. But what of the independence...