While the auditing profession in the USA and UK has developed ‘from the bottom up' over more than a century and a half, the Chinese profession has effectively been created ‘from the top down' in just over 20 years. Based mainly on information obtained from interviews we have conducted in...

Purpose – The purpose of this paper is to highlight the increased uncertainties in our world due to the interconnectedness of the global economy. Design/methodology/approach – The approach employed in this paper is a theoretical assessment.Originality/value – The paper makes the link...

This study investigates the internationalization of internal audit functions by examining possible drivers of permanently employing internal auditors in foreign countries. As corporate scandals, the ongoing globalization and increased environmental complexity necessitate new approaches to...

Using World Bank data on institutional quality and the KOF Globalization Index, we examine over 100 countries from 1992 to 2010 to analyze the relationship between economic and social globalization and six measures of institutional quality. Theoretically, the incentives of elites to respond to...

The paper is an outcome of an academic endeavour of in-depth desk study on public management reform in Bangladesh. The paper primarily examined the influence of globalization on public management reform, specifically excavated three important globalization-backed reform waves like structural...

Formula apportionment as a way to attribute taxable profits of multinationals across jurisdictions is receiving increased attention. This paper reviews existing literature and discusses experiences in selective federal states to evaluate the economic properties of formula apportionment relative...

In the 21st century, the judiciary throughout Europe is subject to intensified globalization processes. Research shows that the impact of globalization phenomena on Polish courts is very small, and the globalization awareness of judges and court employees is very modest. International law,...

What are the constraints that have stalled EMs efforts to reuse their securities in international financial centers? We discuss the economics of collateral re-use and the present institutional structure in Asian and Latin American countries. Our empirical investigation suggests pledgeability...