This paper examines the accounting and auditing practices in non-governmental organizations. It seeks to understand … results show variations in the accounting and auditing practices of the non-governmental organizations. Further analysis … indicates that a number of factors influence the accounting and auditing practices of nongovernmental organizations. Our …

This article examines the private mechanisms used to safeguard quality in auditing, with a view to defining rules … in auditing, based on the use of quasi-rents to self-enforce quality dimensions. Particular attention is paid to the role …

auditing to non-audit services and from non-audit services to auditing. While knowledge spillovers from non-audit services to … auditing is a known result [e.g. see Simunic (1984)] the presence of knowledge spillovers from auditing to non-audit services …

firm's internal control and accounting system they become semi-detached from strategy - their business acumen falters. Top …

internal auditing in risk management in public institutions from Bihor County. The method chosen is the research is based on …

knowledge spillovers (or economies of scope) from auditing to non-audit services and from non-audit services to auditing. While … knowledge spillovers from non-audit services to auditing have been found in prior research [e.g. see Simunic 1984], the presence … of knowledge spillovers from auditing to non-audit services is a new result. Contrary to recent results in Ferguson et al …

biparametric Bayesian models in auditing among the wide range of Bayesian statistical models. Specifically, we try to measure the …

various activities of publicly financed universities, the use of an accounting platform and related accounting principles …

While auditors’ interactions with complex accounting information systems (AIS) and computer assurance specialists (CAS …