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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 ethics of final year accountancy students: an international comparison
O’Leary, Conor; Cotter, Derry - In: Managerial Auditing Journal 15 (2000) 3, pp. 108-115
Ethical behaviour is a critical component of the accountancy/auditing profession. This study examines ethical attitudes of final year accountancy students in Ireland and Australia. Students were surveyed as to whether they would accept a bribe and/or cheat in an exam. Their attitudes towards...
Persistent link: https://www.econbiz.de/10014928624
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Foreign currency hedge accounting: multi‐currency versus functional currency accounting
Duangploy, Orapin; Helmi, Dahli - In: Managerial Auditing Journal 15 (2000) 5, pp. 232-246
recommends a solution to a current problem in accounting for foreign‐currency hedges. This is accomplished by an examination of … the Financial Accounting Standards Board (FASB) Statement of Financial Accounting Standards (SFAS) No. 133, Accounting for … Derivatives Instruments and Hedging Activities , as issued in June 1998. Multi‐currency accounting is recommended as an …
Persistent link: https://www.econbiz.de/10014928635
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Charity SORP compliance – findings of a research study
Palmer, Paul; Isaacs, Martin; D’Silva, Kenneth - In: Managerial Auditing Journal 16 (2001) 5, pp. 255-262
auditors would ensure compliance. Previous studies on charity accounts have recorded variations in accounting treatments. The … accounting by charities and a transparency to their affairs. The research found that there continues to be significant variation …
Persistent link: https://www.econbiz.de/10014928678
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Accounting and auditing requirements of the Sudan Companies Act 1925: time for change
Brierley, John A.; El‐Nafabi, Hussein M.; Gwilliam, … - In: Managerial Auditing Journal 17 (2002) 3, pp. 113-116
The Sudan Companies Act 1925 is outdated. There is a need for substantial revision to the Act either in accordance with, for example, current UK legislation, or a framework more directly suited to the economic and legal environment of the Sudan. At a general level this should include the...
Persistent link: https://www.econbiz.de/10014928712
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A critical evaluation of the effect of participation in budget target setting on motivation
Reid, Pamela - In: Managerial Auditing Journal 17 (2002) 3, pp. 122-129
This paper critically evaluates the effect of participation in budget target setting in an effort to increase the probability of an organisation’s goals being achieved and, in so doing, considers some of the numerous theories of motivation. Such theories include Maslow through to equity and...
Persistent link: https://www.econbiz.de/10014928714
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The IMA code of ethics and IMA members’ ethical perception and judgment
Ziegenfuss, Douglas E.; Martinson, Otto B. - In: Managerial Auditing Journal 17 (2002) 4, pp. 165-173
The purpose of this study is to determine if members of the Institute of Management Accountants (IMA) use the IMA Code of Ethics in recognizing and resolving ethical dilemmas. We accomplish this objective by examining the relationship between the IMA members’ rating of IMA code elements as...
Persistent link: https://www.econbiz.de/10014928719
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The need for change in the way we teach accounting information systems
Doost, Roger K. - In: Managerial Auditing Journal 17 (2002) 5, pp. 277-282
The one area in accounting that shows the sign of volatility, unsettlement, and continuous change is accounting …
Persistent link: https://www.econbiz.de/10014928732
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Tax audit: Bangladesh panorama
Sen, Dilip Kumar; Bala, Swapan Kumar - In: Managerial Auditing Journal 17 (2002) 8, pp. 464-477
The present paper is a brief study on the modus operandi of the existing income tax audit in Bangladesh. This study centres around: meaning of tax audit; need for tax audit; certain conceptual issues of tax audit; existing scenario of tax audit in Bangladesh, focusing on tax system, tax audit...
Persistent link: https://www.econbiz.de/10014928753
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UK fund managers, audit regulation and the new Accountancy Foundation: towards a narrowing of the audit expectations gap?
Dewing, Ian P.; Russell, Peter O. - In: Managerial Auditing Journal 17 (2002) 9, pp. 537-545
This paper reports the results of a postal questionnaire survey of UK primary stakeholders, members of the Institutional Fund Managers Association, as to the definition of the expectations gap, its constituents, and the extent to which the expectations gap might be narrowed by audit regulation....
Persistent link: https://www.econbiz.de/10014928758