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South African training officers’ perceptions of the knowledge and skills requirements of entry-level trainee accountants

Barac, K. - In: Meditari Accountancy Research 17 (2009) September, pp. 19-46

covering the remaining core subjects (Financial Accounting, Financial Management, Taxation and Auditing) were perceived to be …

Persistent link: https://www.econbiz.de/10009319796

Non-audit services and knowledge spillovers: An investigation of the audit report lag

Walker, Angela; Hay, David - In: Meditari Accountancy Research 21 (2013) July, pp. 32-51

Purpose – The accounting profession has argued strongly against claims that the provision of non-audit services to audit clients leads to impaired auditor independence, instead claiming that the joint provision of non-audit services and audit services creates knowledge spillovers that lead to...

Persistent link: https://www.econbiz.de/10010686119

South African training officers’ perceptions of the knowledge and skills requirements of entry‐level trainee accountants

Barac, K. - In: Meditari Accountancy Research 17 (2009) 2, pp. 19-46

covering the remaining core subjects (Financial Accounting, Financial Management, Taxation and Auditing) were perceived to be …

Persistent link: https://www.econbiz.de/10014930486

Opportunities for auditing research: back to our interdisciplinary roots

Hay, David - In: Meditari Accountancy Research 25 (2017) 3, pp. 336-350

Purpose This paper aims to review potential areas for interdisciplinary research in auditing. Approach The paper … reflects on the relevance of the findings from auditing research, and discusses an example from medical research. The medical … further auditing research should be most valuable. Findings Auditing research is generally based on practical problems. It can …

Persistent link: https://www.econbiz.de/10014937053

Teaching and learning

Samkin, Grant; Stainbank, Lesley - In: Meditari Accountancy Research 24 (2016) 3, pp. 294-317

Purpose Positioned within a framework of challenges facing universities, this paper aims to focus on challenges faced by teachers of accounting as a business discipline to ensure it remains relevant in a fast-moving and changing environment. Design/methodology/approach Drawing on a variety of...

Persistent link: https://www.econbiz.de/10014937091

Factors influencing students’ learning approaches in auditing

Barac, Karin; Kirstein, Marina; Kunz, Rolien; Beukes, … - In: Meditari Accountancy Research 24 (2016) 3, pp. 390-413

the discipline of auditing. Design/methodology/approach By using the Approaches and Study Skills Inventory for Students … research instrument the learning approaches of students in auditing at a South African residential university were measured on … extends the existing student learning literature by adding perspectives from the discipline auditing. It could stimulate …

Persistent link: https://www.econbiz.de/10014937117

Student-centred approach to teaching large classes: friend or foe?

Kirstein, Marina; Kunz, Rolien - In: Meditari Accountancy Research 23 (2015) 2, pp. 222-246

a South African residential university in the discipline of auditing, and the topic of general controls in the … South African university, and that it was in a specific and technical topic within the single field of auditing. The study …

Persistent link: https://www.econbiz.de/10014937119

Audit committee, internal audit function and earnings management: evidence from Jordan

Alzoubi, Ebraheem Saleem Salem - In: Meditari Accountancy Research 27 (2019) 1, pp. 72-90

Purpose This study aims to examine the influence of audit committee existence and internal audit function on the earnings management of companies. Design/methodology/approach This paper uses generalised least squares regression to investigate the influence of audit committee existence, internal...

Persistent link: https://www.econbiz.de/10014937126

Non‐audit services and knowledge spillovers

Walker, Angela; Hay, David - In: Meditari Accountancy Research 21 (2013) 1, pp. 32-51

Purpose – The accounting profession has argued strongly against claims that the provision of non‐audit services to audit clients leads to impaired auditor independence, instead claiming that the joint provision of non‐audit services and audit services creates knowledge spillovers that lead...

Persistent link: https://www.econbiz.de/10014937164

Discrete choice experiments: a research agenda for experimental accounting

Turner, Michael J.; Coote, Leonard V. - In: Meditari Accountancy Research 25 (2017) 1, pp. 158-182

auditing. Findings DCEs can overcome some of the problems associated with asking decision-makers to rank or rate alternatives …

Persistent link: https://www.econbiz.de/10014937171