The methodologies and the model of delivery for accounting courses are undergoing dynamic changes as Internet-based teaching techniques continue to expand into higher education. Private for-profit organisations are developing accredited courses and degrees that can be completed at any location,...

This book offers a roadmap to follow-a roadmap to start on now. Most importantly, the book lays out a strong case for integrated reporting and shows how reporting on the internet is ideally suited to the creation of integrated reports. This book is of interest to executives in charge of the...

Absent regulatory requirements, 64% of small private commercial banks voluntarily procured an independent audit in our dataset. Hence, it can be argued that an independent audit may have a perceived value. In our study, we examine whether the decision to procure an audit is systematic. First, we...

The objective of this paper is to examine the relationship between an independent audit and financial reporting conservatism in the small private commercial bank setting. We use the timely recognition of probable losses and the minimal use of discretionary accruals as proxies for conservatism....

The central objective of this paper is to develop a transparent, consistent, self-contained, and stable country risk rating model, closely approximating the country risk ratings provided by Standard and Poor's (Samp;P). The models should be non-recursive, i.e., they should not rely on the...

The primary purpose of this paper is to advance research in internal audit (IA) evaluation by developing an IA assessment model that considers interrelationships among specific factors used by external auditors when evaluating the strength of the IA function. The model is built on three factors...

In order to evaluate the creditworthiness of various countries, a learning model is induced from the 1998 Standard and Poor's country risk ratings, using the 1998 values of nine economic and three political indicators. This learning model allows the construction of a partially ordered set...