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Semester-specific ethical instruction for auditing students

O'Leary, Conor - In: Managerial Auditing Journal 27 (2012), pp. 598-619

Purpose – The purpose of this paper is to consider how ethics is currently taught to trainee auditors and to evaluate whether some ethical instruction techniques can be assessed as more effective than others. Design/methodology/approach – Two separate cohorts of auditing students (262)...

Persistent link: https://www.econbiz.de/10010607506

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

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

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

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

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

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

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

AccountAbility 1000: a new social standard for building sustainability

Beckett, Robert; Jonker, Jan - In: Managerial Auditing Journal 17 (2002) 1/2, pp. 36-42

The pressing need to build common frameworks to redefine the performance and sustainability of organisations, has led to the development of a new standard, AccountAbility 1000 (AA1000). AA1000 is a quality framework that aims to make clear how principles of accountability and sustainability are...

Persistent link: https://www.econbiz.de/10014928702

SA 8000: a tool to improve quality of life

Rohitratana, Kaewta - In: Managerial Auditing Journal 17 (2002) 1/2, pp. 60-64

This case study aims to present how SA 8000 was successfully implemented in Thailand. At present, Beauty Essential Co., Ltd is one of very few companies in Thailand who obtained this certificate. As an exporter, the company found that international customers place increasing pressure on...

Persistent link: https://www.econbiz.de/10014928705