-sized enterprise (SME) environment. The purpose of this study is to investigate determinants of SME demand for business advice, drawing … accountants to their SME clients. In particular, the paper highlights the importance of the combined roles that the external … accountant’s competence and tenure play in the SME–accountant relationship, highlighting how these two factors can overcome …

accounting transactions are now computerized, auditing of accounting data is also expected to be computerized as well. While GAS … the perceived limited benefit of using GAS for auditing small clients. While some respondents recognized the advantages of … process; and lack of ease of use – they showed a preference for using traditional manual auditing methods instead. Research …

accounting transactions are now computerized, auditing of accounting data is also expected to be computerized as well. While GAS … the perceived limited benefit of using GAS for auditing small clients. While some respondents recognized the advantages of … process; and lack of ease of use – they showed a preference for using traditional manual auditing methods instead. Research …

manufacturing processes and what impact they have on an organisation’s performance. It draws empirical results out of the data … significance of any correlation found between practice and performance.  …

). 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 …