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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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The internal auditor and the critical thinking process
Schleifer, Lydia L.F.; Brady Greenawalt, Mary - In: Managerial Auditing Journal 11 (1996) 5, pp. 5-13
Defines critical thinking as the art of examining an issue from numerous perspectives, questioning the validity of both the premisses and the conclusions. Critical thinking skills are essential to the internal auditor’s function. A recent update of the common body of knowledge (CBOK) reflects...
Persistent link: https://www.econbiz.de/10014929524
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Student‐written Case Studies: The Benefits to the Internal Audit Curriculum
Brady Greenawalt, Mary - In: Managerial Auditing Journal 9 (1994) 2, pp. 3-7
Examines the usefulness of the case study method in the college classroom. Advocates the preparation of these cases from real‐life situations and their subsequent discussion. Suggests that this approach capitalizes on the strengths of analysing internal audit cases, and reveals some of the...
Persistent link: https://www.econbiz.de/10014929423
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Importance of the 150‐hour Education Requirement for Internal Auditors
Rezaee, Zabihollah - In: Managerial Auditing Journal 9 (1994) 2, pp. 8-11
auditors have given increased impetus for the requirement of 150‐hour accounting education for future Certified Internal …
Persistent link: https://www.econbiz.de/10014929424
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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
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Auditing students’ professional commitment and anticipatory socialization and their relationship to whistleblowing
Elias, Rafik - In: Managerial Auditing Journal 23 (2008) March, pp. 283-294
Purpose – The accounting profession has emphasized the need for professionals to develop ethical attitudes early in …/value – The results of the research have implications for the accounting profession and accounting education. …
Persistent link: https://www.econbiz.de/10009367115