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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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Meta-Analysis for Research in Professional Judgment, Assurance, Risk Assessment, and Governance.
Boritz, Efrim - 2019
Cover -- EDITORIAL ADVISORY BOARD -- Guest editorial -- The associations between audit firm attributes and audit quality-specific indicators -- The determinants of audit report lag: a meta-analysis -- The potential for greater use of meta-analysis in archival auditing research -- The application...
Persistent link: https://www.econbiz.de/10013041907
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Accounting for a system of corporate knowledge
Bayou, Mohamed E.; Reinstein, Alan - In: Managerial Auditing Journal 16 (2001) 6, pp. 331-338
technologies and increasing global competition. Given the accounting literature’s inadequate attention to these important resources …
Persistent link: https://www.econbiz.de/10014928684
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Voluntary Annual Report Disclosures: What Users Want
Vinten, Gerald - In: Managerial Auditing Journal 19 (2004) 1, pp. 152-153
Persistent link: https://www.econbiz.de/10014928849
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An extension of stakeholder theory research: developing surrogates for net organizational capital
Steadman, Mark E.; Green, Ronald F. - In: Managerial Auditing Journal 12 (1997) 3, pp. 142-147
For those interested in studying the effects of stakeholder theory on organizational performance, the establishment of measures that represent both explicit and implicit claims on the firm’s outputs is vital. While net organizational capital (NOC) has been shown to represent the value of the...
Persistent link: https://www.econbiz.de/10014929571
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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
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Are boards and institutional investors active monitors? Evidence from CEO dismissal
Florou, Annita; Pope, Peter - In: Managerial Auditing Journal 23 (2008) November, pp. 862-872
of outside directors and institutional ownership concentration and to explore the relative roles of accounting- and stock … accounting performance. This is consistent with institutional investors using a richer set of information than that contained in … reported accounting earnings. Research limitations/implications – Further research may examine the effect of board monitoring …
Persistent link: https://www.econbiz.de/10009364581
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Financial reporting by New Zealand charities: finding a way forward
Hooper, Keith; Sinclair, Rowena; Hui, Doris; Mataira, Kelvin - In: Managerial Auditing Journal 23 (2008) January, pp. 68-83
Purpose – Charities are becoming recognised as playing an important part in communities by furthering government's social objectives through increasing support to disadvantaged members of society. As charities multiply in number, it becomes increasingly difficult for fund providers and...
Persistent link: https://www.econbiz.de/10009367101