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~isPartOf:"Managerial Auditing Journal"
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Managerial Auditing Journal
MPRA Paper
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Journal of Business Ethics
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1
Factors affecting auditors' utilization of evidential cues: Taxonomy and future research directions
El-Masry, El-Hussein E.
;
Hansen, Kathryn A.
- In:
Managerial Auditing Journal
23
(
2008
)
January
,
pp. 26-50
Purpose – The purpose of this study is to develop a taxonomy of the major factors that influence auditors' selection and assessment of evidential cues. A discussion of how future research can help extend the taxonomy is also offered. Design/methodology/approach – A literature review of prior...
Persistent link: https://www.econbiz.de/10009367124
Saved in:
2
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
Purpose – The paper aims to explore the impact of the transition to International Financial Reporting
Standards
(IFRS …
Persistent link: https://www.econbiz.de/10009319189
Saved in:
3
Multi-risk level examination of going concern modifications
Young, Antony
;
Wang, Yi
- In:
Managerial Auditing Journal
25
(
2010
)
September
,
pp. 756-791
Purpose – The literature has revealed auditors' going concern risk disclosures are examined in research as a homogenous risk class. This is despite the various going concern modifications auditors are entitled to give pertaining to this issue. A five-level risk class is established in this...
Persistent link: https://www.econbiz.de/10009319219
Saved in:
4
Travelling audit's fault lines: a new architecture for auditing
standards
Hatherly, David J.
- In:
Managerial Auditing Journal
24
(
2009
)
February
,
pp. 204-215
Purpose – The purpose of this paper is to challenge the conceptual basis upon which the current auditing
standards
are … Board and containing the nine fundamental and enduring principles upon which current auditing
standards
are based. Findings … auditing – so as to rethink the conceptual basis of auditing
standards
. Five of these are drawn from the paper's analysis of …
Persistent link: https://www.econbiz.de/10009350135
Saved in:
5
Guidance on internal audit's interface with regulators: An analysis and appraisal of recent developments
Chambers, Andrew D.
- In:
Managerial Auditing Journal
29
(
2014
),
pp. 268-283
standards
. The paper identifies the significant challenges and considers the future. Findings – Regulators are increasingly …, there is no attempt to regulate the setting of internal audit
standards
, but regulators themselves are enunciating internal … audit requirements that go beyond the
standards
. Research limitations/implications -The paper draws mainly upon developments …
Persistent link: https://www.econbiz.de/10010795399
Saved in:
6
New guidance on internal audit – an analysis and appraisal of recent developments
Chambers, Andrew D.
- In:
Managerial Auditing Journal
29
(
2014
),
pp. 196-218
Internal Auditors'
Standards
. Principally this is about successfully enhancing the scope of internal audit and internal audit …
Persistent link: https://www.econbiz.de/10010795418
Saved in:
7
A new vision for internal audit
Chambers, Andrew D.
;
Odar, Marjan
- In:
Managerial Auditing Journal
30
(
2015
),
pp. 34-55
unsatisfactory that, five years after the global financial crisis broke, the international
Standards
for internal auditing still do …
Persistent link: https://www.econbiz.de/10011106719
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