The majority of modelling and inference regarding Hidden Markov Models (HMMs) assumes that the number of underlying states is known a priori. However, this is often not the case and thus determining the appropriate number of underlying states for a HMM is of considerable interest. This paper...

The purpose of this paper is to investigate students' perceptions of work-based training and examination-based learning as it relates to the professional competence of auditors. The paper takes as its motivation the fall in the number of accountants registering as qualified auditors in the UK...

Purpose – The purpose of this paper is to review corporate governance literature from an international perspective in terms of having a global code of corporate governance. Design/methodology/approach – Using a wide ranging literature review, the paper looks at the issue of a global...