Presents a method for teaching ethics developed for the Operational Auditing course at Old Dominion University. Outlines the principles on which the course is based. Describes the distinctive method used, which requires students to form groups and prepare videos of ethical scenarios. Concludes...

In recent years, two performance evaluation methodologies have received significant attention in managerial circles: quality audit and self‐assessment. While the quality audit examines the compliance of a quality system with ISO 9000 standards and its suitability to achieve stated objectives,...

Suggests that, as the UK moves to a system of self‐assessment for determining income tax liability, it is instructive to look at the experience of Australia, where such a system has operated for the last ten years. Reports that the Australian experience identifies significant changes in the...

Virtually all of the completed research to date shows that taxpayer compliance costs are large and generally a multiple of the revenue authority’s administrative costs. Compliance costs have also been found to be capricious in their incidence and generally highly regressive. On the other hand,...

Many reports both from academics and non‐academics in recent years point to the fact that over 75 per cent of a person’s success on a job is based not on technical expertise and knowledge of the subject‐matter but rather on the knowledge of human relations, including personal...