The intent of this research is to determine if the IAF can add value to the organization in other ways besides corporate governance. The proposed project will demonstrate through an interpretive process study using case study research how the internal audit function can be a strategic business...

This study extends prior studies on auditor changes by testing (1) whether investors react to 8-K disclosures, and (2) the probability of investors anticipating a potential switch. The study includes 136 firms that both switched and did not switch auditors. It is hypothesized that investors...

This study compares the financial distress classification accuracy of two traditional analytical techniques for evaluating financial distress models: logit analysis and multiple discriminant analysis (MDA) to the less restrictive and non-parametric computer-aided techniques, Artificial Neural...

Usng the recent Y2K-compliance expenditures as an example, we examine whether disclosures relating to investments in information technology (IT) were relevant to investors in assessing the market value of equity. We use a sample of 190 firms that disclosed estimates of total Y2K-compliance costs...

This paper proposes methodological procedures to be used by the accounting, organizational and managerial researchers and executives to ascertain the criticality of the variables and the processes in the measurement of management control system. We have restricted the validation of proposed...

Why do we need to audit databases? The answer to this question depends on several factors, including the users and the applications that have accessed the data, the timing and the type of data modifications such as permissions or schema and so on. This paper examines certain strategies that have...

Why do we need to continuously audit databases? The answer to this question depends on several factors, including the users and the applications that have accessed the data, the timing and the type of data modifications such as permissions or schema and so on. There had been many studies...