performance measures for internal auditing departments. It then describes: professional standards and guidance concerning the use … of performance measures and benchmarking; the “Balanced Scorecard” methodology; and a comprehensive example. Finally …

). The findings also have implications for the (Belgian) auditing profession. For example, the fact that significant …

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 Auditing Journal, and International Journal of Auditing. The top ten …

interacts with either component in affecting decision making. It uses a 2×4 mixed factors laboratory experiment. This design … subjects are senior-level students in auditing courses at three Midwest universities. Findings – It is found that subjects …

/independence situations in the local auditing environment. …

relationship between level of auditing experience of auditors and perceived effectiveness of fraud detection techniques. The study …, the findings of this study do indicate that auditing procedures in this developing country are on par with those of …

is valued by investors. Auditing standards that require an assessment of client viability should remain in place …