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Sustainability of South African FMCG SMME retail businesses in the Cape Peninsula

Bruwer, Juan-Pierre - 2010

The concept of Small Medium and Micro Enterprises (SMMEs) was created and implemented by the South African Government in an attempt to improve the economy of South Africa, reducing the unemployment rate and eliminating poverty. As a basic objective, SMMEs strive toward sustainability, however in...

Persistent link: https://www.econbiz.de/10009447203

Reply to Discussion of Information Technology-Related Activities of Internal Auditors

Hermanson, Dana R.; Hill, Mary C.; Ivancevich, Daniel M. - 2000

In this article, the authors present their opinion on a discussion of their paper concerned with information technology (IT) related activities of internal auditors. Their paper was reviewed and discussed by both a practitioner, R. N. Burton and an academic, C. Jackson. In general, the...

Persistent link: https://www.econbiz.de/10009459013

The Association of Perceived Disaster Recovery Plan Strength with Organizational Characteristics

Ivancevich, Daneil M.; Hermanson, Dana R.; Smith, L. Murphy - 1998

This study provides evidence pertaining to organizational characteristics associated with greater perceived disaster recovery plan (DRP) strength or effectiveness. Based on an analysis of data gathered from over 100 public companies, company size and perceived management support for DRPs are...

Persistent link: https://www.econbiz.de/10009459015

Assessing Internal Audit Quality

Gramling, Audrey A.; Vandervelde, Scott D. - 2006

Internal audit quality is an issue of great importance to both the internal and external audit professions. PCAOB Auditing Standard No 2 highlights this importance when addressing the reliance that the external auditor can place on the internal audit work product. The study discussed here...

Persistent link: https://www.econbiz.de/10009459076

Changes in Internal Auditing During the Time of the Major US Accounting Scandals

Carcello, Joseph V.; Hermanson, Dana R.; Raghunandan, K. - 2005

and media focus on internal control and corporate governance. Data gathered from 271 mid-sized US public companies reveal …

Persistent link: https://www.econbiz.de/10009459081

Disclosures in Audit Committee Charters and Reports

Carcello, Joseph V.; Hermanson, Dana R.; Neal, Terry L. - 2002

In response to recent criticisms of audit committee performance, new SEC and stock exchange rules require companies to prepare an audit committee charter and to publish the charter in their proxy statement at least once every three years. Audit committees also must disclose how they discharged...

Persistent link: https://www.econbiz.de/10009459083

Factors Associated with U.S. Public Companies' Investment in Internal Auditing

Carcello, Joseph V.; Hermanson, Dana R.; Raghunandan, K. - 2005

Internal auditing has been the focus of much attention in recent years. This study examines factors associated with U.S. public companies' investment in internal auditing. Data from a survey administered to Chief Audit Executives of mid-sized U.S. public companies were supplemented with publicly...

Persistent link: https://www.econbiz.de/10009459090

Does corporate governance affect earnings quality: Preliminary evidence from Bangladesh

Houqe, Muhammad Nurual; van Zijl, Tony; Dunstan, Keitha; … - 2009

This paper investigates whether firm corporate governance practices have an effect on the quality of its publicly … result suggests that corporate governance has a significant impact on earnings quality. With little exception, governance … significant governance differences between Bangladesh and developed market economies, there are strong similarities in internal …

Persistent link: https://www.econbiz.de/10009441708

Characteristics of resources and the provision of biodiversity and ecosystem services in Germany: the cases of fruit tree meadows and wolf protection

Thiel, Andreas; Schleyer, Christian; Plieninger, Tobias - 2011

Work on common pool resources has paid scant attention to the role of properties of natural resources for the way their provision is governed. This paper scrutinizes determinants of institutions that regulate the provision of biodiversity and ecosystem services. Two cases of maintaining...

Persistent link: https://www.econbiz.de/10009442285

Value Chains and Chains of Values: Tracing Tanzanian Tea

Loconto, A. - 2010

The objective of this paper is to examine value chain governance through case studies of four different certified value … chains, and 3) what does this mix of actors and values contribute to our understanding of value chain governance. Between …

Persistent link: https://www.econbiz.de/10009442734