We investigate the effects of national culture and corporate governance on corporate social responsibility reporting and the extent to which corporate governance has a moderating effect on the cultural influences on corporate social responsibility reporting. A total of 403 annual reports,...

In 2001, the US moved to regulate internal control reporting by management and auditors. While some jurisdictions have followed the lead of the US, many others have not. An important question, therefore, is the relevance of internal control to stakeholders. The more specific issue of the...

The International Journal of Auditing has recently made a decision on an appeal by a group of authors against an editorial decision. The appeal confirms the editorial decision to reject the paper concerned.Appeals are rare and unusual, as editorial decisions are generally seen as final. In this...

The International Auditing and Assurance Standards Board (IAASB) issued for public comment Proposed International Standard on Auditing 600 (Revised) ‘Special Considerations' – Audits of Group Financial Statements (Including the Work of Component Auditors) (ED 600). The Australian Auditing...